báo cáo thực tập tốt nghiệp tại CÔNG TY TNHH XÂY DỰNG VÀ THƯƠNG MẠI MINH KỲ


ẬỆỰỆ
ƯỜẠỌỆỰ



ĐN V THC TP:CÔNG TY TNHH XÂY
DNG VÀ THNG MI MINH KỲ
Ging viên h́ng dn ễứ
Sinh viên thc hiên ầị ề
Chuyên ng#nh  !̣
L́p "#$
Khóa %&''#%&'(
Nam Định,tháng 3 năm 2015
Sinh Viên thực hiện:Trần Th Hi n-D6KT3ị ề Page 1
 !"#$%"$&'()*+,"
Nam Định ngày 29 tháng 3 năm 2015
 NHẬN XÉT CỦA ĐƠN VỊ THỰC TẬP
" */+01+)(234#$4$356
07389$3-$:* ;3.$<2+9$3*=>?>@?=AAB
'CD*)EF5B23*5GH7&*"#$3%
53H*2$3I35GH7 !"#$%"$&'
F3!$$J3J8D*JK2+=A?>=?L>=MNGLA?>B?L>=M
 HJ3!$$J3J8DJ#$/J+9$3-$: ;3$$<NOPQJ33RD323S$
T+U/J+VWX3$:-2JYZ3$[3H#JNSVJ\3UN -2J2$]$&
D3^-^3H_7H7HUZY3`
3aS$bJ Y3_2+J H]8-cU9$3-$: ;3$$<]2D3d3eD-C$]H#$
3Y3U/J+`

0fg"(
h5QVNPbRi

Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 2
 !"#$%"$&'()*+,"
NHẬN XÉT CỦA GIÁO VIÊN HƯỚNG DẪN
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 3
 !"#$%"$&'()*+,"
ụụ

Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 4
 !"#$%"$&'()*+,"
LỜI MỞ ĐẦU
 H93$&D/3$&D3H7V3$&N#$3H7NRJCjGJH7]2ZSJ/-$&
TJ %D3^-^3H-$&3#3JH7-2T]Qj$3JGVPkP-$J kJI3NW$
-C$-$&T]Q7J2$9-2N$<32373H#JNS9lRJj$3bH3UbH3
3$&D`
  T7  J Y3  J3  J8D  mZ  Z  J3R+  /J7  jG  JH7    /  J+  P  3  

N$[ZV3aJ323J3RJN.33-nP3a3#3GVmZ3+-%NONPPD
ZSJD3;2HNP-2H-$&3H2J3$&/J7jGJH7U/J+NoJ3!$J HJ3!$
$NP$pDmZ_\9J3:Zj$GJ33HZY3
0$31J323Z$7Z$&V7J3;+/53H2$3I3jGJH7dJH2
J3[7J3;+V/J !"#$3%"$&'2S$-2733.J#$/J+NO$b#+
3$&JJY3-2J +<J3^3aj$GJ3TQ_7N[mZP93$[_$GJ_-<J;Z
TJ %U23J2$3I3jGJH7NW$-C$S9W
)HJ3!$$q3J Y3NSk3#3GV_2$-$GJUmZj3/J3[J 73j3r$3a
9$9PJ`sZ RJZH38Ne9PDQU7J3;+/3tZ3H23u3_2$-I:JU
ZY3`
sZl$31J323Zv
w$3-$:* ;3.$<
`
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 5
 !"#$%"$&'()*+,"
CHƯƠNG 1:TỔNG QUAN VỀ CÔNG TY TNHH XÂY DỰNG VÀ THƯƠNG
MẠI MINH KỲ
1.1.Quá trình hình thành và phát triển :
F:*/J+01+)-234#$4$356
F".3u*wW>=x/J+;V"! ;+'$&V0O4y07V323D3W
Z".3Vu3Z".3
F/J+3H#JNSJ3mH3Y3J3/J+J 733$&Z3a3#3H#JNSJ3mH]8J
bH33$&D3$&323-27T+N.3U32CS3H2lO3S$3U3z($&JZ
F$7Z"W*+,4$3"
F$R+D3{D9W*>E>>|||E}}
F2+RD$R+D3{D*>L?>E?L>>}
F2+3H#JNS*>L?>E?L>>}
F"$&J3H#$*>BM>`B}BA|=L
F'2ZSJbH33$&DZC$l1+b-2J ~J323V/J+l1+b-2

J3Z#$4$356NONPPDJI3-2N[]#$bRR3H9D37JJ $[j$3JGlO
3S$UNRJC`3acZ;N1+9lRJj$3bH3U/J+]/D37JJ $[
_<-a-C$3.DNSH`$7J .9lRJj$3bH3Jc_Y3T132cZ`"!$9W
U!$]HNSJ H/J+Ne1H x &J`
F/J+NOP3$</J Y3-23#Z^/J Y3J :Z$<NRJZ".3P$
3-2NRJCP$ $:VNeJ8DJ3[!$]HNSU/J+_t_2J+-2
j3W$PUZY3J33$&-C$3RJ]ejyVZyJ38JH3RJVN7DJ$GNSJ3$
/•NO-2NZ]#$3$&Tj$3JG3HNRJC`
F(C$J3GZ#3U/J+3$&+]2l1+b7/J Y3b1b^-2/
3$&DVN€_$&J]2/J Y3HJ;_!$-Y/J+N9~3aZSJ9W]e]Clm
Z7+J3$GJ_.D3^-^J3$/3*0mZ7+-8J$V9<VZ7+j3H%3o$VJ #Z
J SRD_:J/J3D3•ZV;J ^J37DVJ3J$-23&J3W$2$7HWD
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 6
 !"#$%"$&'()*+,"
D3V92/J7N.33Y3`PNUc]D3^-^J3$3a/J Y3Vb7PT+
Z/]C`
• Tình hình sử dụng lao động
Sơ đồ tình hình sử dụng lao động của công ty TNHH xây dựng và thương mại Minh Kỳ
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 7
Chỉ tiêu
Năm
2013
Năm
2014
Chênh lệch
2014/2013
+/- %
1. Số lượng lao động

BLL BB| ‚=L ‚=`|M
2. Hình thức lao động
F'HNSJ J$GD
LM} LEB ‚M ‚>`EE
F'HNS$7J$GD
E| @= ‚@ ‚A`}E
3. Trình độ
F :N#$3%
| | > >
F"#$3%
L> L> > >
FHNƒ
=M L= ‚E ‚L}`E
F RD
LM LE ‚= ‚B`}M
F+3<_8B?@
|M M> ‚M ‚=`E|
F+3<_8|?@
=L> =LL ‚L ‚>`@A
F+3<_8M?@
AB A= FL F>`@A
 !"#$%"$&'()*+,"
1.2.Chức năng nhiệm vụ :
• 7]z3-j$3bH3*
F3$/l1+]XD7/J Y3/3$&DVb1b^
F3$/l1+]XD7/J Y3$HJ3/J3U+]e$
F3$/_:J/
F";Jj$3bH3_RJNS9V3#J;7j3/3$&DVj3N/J3.ZC$
• 3$&Z-^-2T+<3#*
F'8D 7jG3H#39lRJV/J7jyJ38JVJ2$3I3-<l1+b7/

J Y3_t7jyJ38JN€_$&J-<_:J/•J\3J33$&7jG3H#3NPJ3mH3$&Z
-^-23uJ$:jG3H#3NON€J 
F'8D-2J\3J33$&jG3H#3N;Jl1+bV1RD9~-8J3RJjy
J38J/J+3tZD37JJ $[c]9lRJVN7D3$&Z-^-2Z^J$:N< 
F„b^7J$G_Sj3H3%jyJ38J…/3&V7D3D37Dl1+b
J$:J$GV797j$GD37JZ$3ZC$-2HT7J Y3l1+]XDJ3!l+:$J$GjyJ38J
1H3RJ]e9D3•ZV3#$7J323-2J3!$]eJ3$/
F33$&NpNX3GNST]QV3GNSjGJH7V3GNSJ$<]VJ$<J3~
J3mHT+b.332C
F\3VT]Q3eD]Q-<9W]e-23RJ]eNS$q7_S/319H
3HD3d3eD-C$3cV3$&Z-^VT+Z//J+
F" 3I3973NO$SVj3mJ3~3eD]Q•J\3D3HJ 2HJ3$N]H
NSJ HJH2/J+
1.3.Công nghệ của một số dịch vụ chủ yếu :
/J+l1+b-2J3Z#$4$356]2ZSJbH33$&D3H#JNS
J H23l1+bVbHNPT+J Y39lRJ-2J J3$GJ_.9~-8J3RJjyJ38J
Z3a{JN€J U233<j$3bH3
• +J Y3/3&
 H/J7J\3T]QU/J+]/J1J3UJ3mHT+J Y3/3&9

Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 8
4-8JJVJ\3J3$
/
3$&ZJ3/
J Y3
\3J3$/
38J3;
 !"#$%"$&'()*+,"


wNo=`B*+J Y3/3&
 :D3b$&9lRJ-2l1+bV3H#JNSl1+bU/J+NeJ$G323
J3mHT+J Y3/3&9*
F53H97JJ3cZbkJ3$GJ_.J3$/D3;ZP/J Y3~$$NH#2+VZ7+
ZPJ3$GJ_.NeJ8b^~ZJW$N
F$G323J3$//J Y3
F'XDN€J3&J3WCVJ3$GJ_.J3mH+:;U/J Y3
FH2J3$&J J INZ_HJI3J3•ZZyU/J Y3Vj$[ZJ 3$&ZJ3
-2J$G323_2$HT+GJJH7/J Y3`
F J3$GJ_.V9~-8J3RJjyJ38J
F J3$GJ_.V9~-8J3RJjyJ38Jq]231JW-/dTJ %VT+GJ
N.3J323/3+J3RJ_#$J H3H#JNS9lRJj$3bH3U/J+`4SJ/J+
PN;+NUJ J3$GJ_.Z7+ZPV9~-8J3RJjyJ38JJ$:J$G9†$pDJ3J3$J$GNS
/J Y3333VNoJ3!$NZ_H+:;jyJ38J-2ZyJ38JU/J Y3VJKNP
1H3$&T3H#JNS9lRJU/J+VJc]e$38-21H9#3
J 3
F(Y-8+J HJ$GJ Y33S$38D3$&+V+:;J$GNSq3J3•ZZy
j3/K1H`/J+;_\9J3:ZJ J3$GJ_.VZ7+ZPNZ_HN;+NU
9W]e-2JI3No_SV3tZD3^-^JWJ3H3$&Z-^9lRJU/J+J HJ3!$
$JC$`
 1.4.Hình thức tổ chức và kết cấu :
FY3J3J\3h3+:Z/3PU7_SD38i
F5GJRJ\3h_SD383I3VD3^VD3^J e-2ZW$T3&$a3pi
1.5.Cơ cấu tổ chức bộ máy quản lý :
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 9
'8DjG3H#3J3$/
BAN GIÁM ĐỐC
 !"#$%"$&'()*+,"



Sơ đồ: 1.3.1 Sơ đồ tổ chức bộ máy Công ty
 Chức năng, nhiệm vụ và quyền hạn của từng bộ phận
aVBan giám đốc bao gồm*
$7ZNW-23P$7ZNWN$<323$a J I]O3N#HH3RJU/J+`
F$7ZNW]2!$NN;/J+-2]2!$N#$b$&3H/J+J C
TD37D]8J`$7ZNWP7J 733$&ZV3$&Z-^-2T<3#9*"$<3233
JH2_S/J+`H#3N.373$G]e32J37V32TQV32cZ-<3$:
J3.J !VJ\3J33$&7jG3H#3j$3bH3-2D37N;JU/
J+`
F3P$7ZNWN$<323*PT+<jQb+&J7T+GJN.3V3o9V3eDNoV/
-c‡U/J+-23.J 733$&ZD37D]QJ :3ajQUZY3`PT+<j$G3.
D37RJ\3VT+3GS$_S/J+`PT<_\3$&Z3+_O$3$&Z7
3cT]QU/J+`PT+<T+GJN.3]-2D3^RDNW$-C$!$]H
NSVPT<JbHJ3:]HNSJ3mH3;U/J+bJ3mHN.3ZTy
]U/J+`'2!$3ˆ3eNX]3H$7ZNWV]2!$NP-$J kJ3Z
Z3H$7ZNWJ HZ%$T+GJN.3VNoJ3!$PT<-23z-^J3+Z€J$7Z
NWj3$;J3$GJ`
b, Phòng Tổ chức lao động:
FP3cJ3ZZ3H$7ZNWT]Q7_SD38/31-$:UJH2
_S/J+VPJ 733$&ZJ+[b^31-$:j3$/J+P3;-2PT<l
J3$31-$:j3$31-$:NPj3/N7DNe3;/-$&-2j3/J1J3U
OT+3GU/J+NoJ3!$PJ 733$&ZT]Q3o9]Q].3UJH2_S31
-$:J H/J+V$pD$7ZNWJ33$&73GNSP]$:TNG!$]HNSV
T]QHbR-2$R+$C$J3$&VJ33$&/J7N/NWb+J Y-2]2Z-$&J3mH
Np+:;U]O3N#H
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 10
\3]HNS
(cD3k

5$3bH3
wlRJ
 !"#$%"$&'()*+,"
c, Phòng Sản xuất:
F3mHbx$-2J\3eDJY33Y3J$:J3^9D3•ZUJH2_S/J+V]:jG3H#3
3$G]eN;JD37JJ $[X3#VJ 3#`b2$3#J $3]:_$7ZNWVJ3Z$
J\373S$3eJ $[]2Z7J J Y3lpJ$G_732`
F3.J 733$&ZJ C"-<jyJ38JV3RJ]eVJ$GNS/-$&9lRJ9
D3•ZV':jG3H#3VT]Q/-$&VT]QNS$U31-$:9lRJV_o$b‰
N2HJ#H31]J ŠV]2Z-$&J J$GD-C$N 9lRJVN2ZD37]2Z-$&-C$j373
32-<-RN<jyJ38J
d,Phòng Văn Phòng:
F3^J 73NW$H#$VJ +<J3/VT7Hl1+b-2D37JJ $[J33$&
U/J+`
F3$GJ]8DVb+J Y-2D37JJ $[7T3&/3p
F J$GDN$<323-2N$<D3W$J\379j$&U/J+`
FHT7JJY33Y33U/J+NoJ3!$]2ZXJlI3TJ %J H_SZ7+
3UJH2/J+
1.6.Tổ chức công tác kế toán :
F\3_SZ7+jGJH7
FY3J3jGJH7V3GNSjGJH7VJ$3%3P/J7jGJH7
F+N.3V+:JXjGJH7
           F/J+7Db^3GNSjGJH7($&JZ_323J3mHT+GJN.39W
=M?L>>E?"F2+L>?>B?L>>E`
F/J+J33$&N;+NU7T+N.3USJ2$3I3-<-$&]8D_7H7HJ2$
3I3h1NW$jGJH7V_jGJT3H#JNS9lRJj$3bH3-2J3+GJZ$3
_7H7HJ2$3I3i`
F/J+9‹b^Zn3PNV3JKV9\973V_7H7HJ3mHZnT+N.3J#$
"9W=M?L>>E?"F2+L>?>B?L>>E`
F H_SZ7+jGJH7U/J+P>M31-$:J HNPP=jGJH7J ~

-2|jGJH7-$:V>|!$J Y3NSN#$3%V>= RD`
/J+P9NojGJH739*
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 11
 !"#$%"$&'()*+,"

 


Sơ đồ bộ máy kế toán
1.6.1.Chức năng, quyền hạn nhiệm vụ của từng bộ phận kế toán
F5GJH7J ~]2!$NN;_SZ7+jGJH7J H/J+VPJ 733$&Z]8D
_7H7HJ2$3I3VbJ doJ2$3I3VjQb+&JJ7J7]oJ$< -2HU/
J+d-C$$7ZNW3.Z%$J 733$&ZD37D]QJ C3ajQUZY3`
F5GJH7]V5GJH7J$<Z€J*
‚PJ 733$&Z3H#3JH7J$<]V7j3HJ I3J3mH]V7j3HjŒ
]8Jj3mJ3~-2D3^RDU7_S/31-$:J HJH2/J+`
 ‚PJ 733$&ZJ3mHbx$3$J$GJJ7J73$&D-^j$3JGD37J9$3-<J$<Z€J
-2J3Wj:]e -2HJ$<Z€JUJH2/J+
F5GJH7J3GVw"*]2Z7/-$&~J;Z-$Z/UJ2$3I3322+V]2Z
J3UJ^-+J -C$7132VJ3mHbx$-2N$Nk$e3H/J+NoJ3!$J3mHbx$
JY33Y39‹b^J2$9WN.3Vj3R3Hw"
F5GJH73$D3I*PJ 733$&ZJ3mHbx$J$GNS/J Y3V3$D3Il1+b/
J Y3
F5GJH732Joj3H*PJ 733$&ZJ3mHbx$38DVlRJVJo323H7-2N•
lRJ]:$7ZNW-25GJH7J ~-<7D3J338D…lRJ323H7
1.6.2. Mối quan hệ giữa các bộ phận kế toán
F"[J33$&73$&Z-^P$J :V_SZ7+jGJH7]/]/NZ_H9J3o
3RJJ J$GDJKjGJH7J ~`R]HNSD3kjGJH7V3$&Z-^D31/7
_SjGJH7`

FHNZ93uN#HJH2b$&VJ3W3RJ-2J8DJ /J7jGJH7VJ3Wj:
-23H#3JH7j$3JGUjGJH7J ~-<3a-RN<P]$:TNGjGJH73+
J3/J$j$3JG`
=.6.3. Mối quan hệ giữa phòng kế toán với các bộ phận quản lý trong công ty
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 12
Kế toán trưởng
5GJH732
Joj3H
5GJH73$
D3I
5GJH7
J3GVw"
5GJH7J$<
]VJ$<Z€J
 !"#$%"$&'()*+,"
Fướbẫ7Nơn vịJ ựJ3ộTả]Q-23ạ3JH7NpJ3mHT+J Y3ủjếJH7`
F3mHbx$-23Cbn7N J H-$&]8DjG3H#3-2J33$&jG3H#3-<
7]H#$-W*WN.3V]NSV3+:bdVl1+b```
F3mHbx$7N 3#3JH7jGJH7V3Cbn]8D_7H7H-<7o-W38
Ne`
F3ZZ3H$7ZNW/J+3uN#H7N J33$&73GNST]Q
J2$3I3VJ$<J&J3mHT+N.3US2$3I3-23I3D3U`
F33$&3c$7Z97J/J7J2$3I3jGJH7U7N J J3S
J3mH]8JjGJH7•3GT]QJ2$3I33$&323-2T+3GJ2$3I3U/J+`
F31/J 733$&Z3HjGJH7-$:J3!l+:]2Z-$&-C$73k_
3+:Z/-</J73H23$D3I`
F3!l+:_o$b‰3$&D-^jGJH7…J3Wj:3H7_SD3^J 73jGJH7
…J2$-^U7N J J3S`
 Chính sách kế toán tại Công ty

‚i3GNSjGJH7U/J+]23GNSjGJH77Db^3HbH33$&D-K-23r
‚i56jGJH7]2ZSJcZJ2$3I3_XJN;JK2+>=?>=NG2+B=?=L
UcZb].3
‚i3D37D3H#3JH732Joj3H*j:j3$J3!l+:
‚i3D37DjGJH73$J$GJ3H32Joj3H*D3D37DJ3Š9H
9H
‚i3D37DJI3$7J .-W32lRJj3H*$7J3JGNI3b3
‚i3D37Dj3R3HJ2$9WN.3*D3D37DN!J3ƒ
‚i3D37DJI3J3G(gJ3mHD3D37Dj3RJ K
 Tổ chức hệ thống chứng từ
73JK3$&P~/J+]2*
‚3$G38Dj3H ‚3$G3$
‚3$GlRJj3H ‚$R+J33JH7
‚H7N32Z-2H ‚$R+J#Z
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 13
 !"#$%"$&'()*+,"
‚H7N32_7  ‚$R+J33JH7J#Z
‚3$GJ3 ‚$:_j$[Z3$&Z3832
F7N J J3SPJ 733$&ZRD3H3k2$3I35GJH77H7HjG
3H#3J2$3I332TQV32cZV_7H7Hj$[Zj:J2$9`
 Lập và luân chuyển chứng từ
 F53$P3$&D-^j$3JGD37J9$3J#$bH33$&DjGJH7]8D3JK3$N;+
NU7J3/J$9NP3+[]:$7ZNWjQb+&J o$3+[]#$-<D3kjGJH7
3H3a!$P]$:TjQ
F53$P3$&D-^_732J3YjGJH7]8D3H7N_7329NP3+:
]:D3k$7ZNWjQb+&J o$3+[-<D3kjGJH7N[jGJH7J ~-2!$
]8D3H7NjQ`
 Tổ chức vận dụng hình thức kế toán và sổ kế toán
/J+7Db^3Y3J3jGJH73JK3$9\

• "€J _U3Y3J3jGJH73JK3$9\
F"€J _U3Y3J3jGJH73JK3$9\*cJ J$GDN[3$9\
jGJH7J\3eD]2Ž3JK3$9\•`($&3$9\jGJH7J\3eD_HoZ*
‚3$J3mHJ Y3JJ3!$$J :w\"cjQ3JK3$9\`
‚3$J3mHS$bj$3JGJ :w\7$`
F3JK3$9\bHjGJH7]8DJ :9~JK3JKjGJH73H€\
3eD3JKjGJH7d]H#$VPdS$bj$3JG`
F3JK3$9\NeN739W3$&]$:J^J HJKJ373H€cZhJ3mH9W
J3JJ Hw\"cjQ3JK3$9\i-2P3JKjGJH7NI3j•ZVD3$NejG
JH7J ~b+&JJ Cj3$3$9\jGJH7`
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 14
 !"#$%"$&'()*+,"
• Y3J3jGJH73JK3$9\oZP7]H#$9\jGJH79*
F3JK3$9\•
Fw\"cjQ3JK3$9\•
Fw\7$•
F7w\V3ŠjGJH73$J$GJ`
•  Y3J3$9\jGJH7J3mH3Y3J3jGJH73JK3$9\h$[9W>Bi
h=iF22+Vc-2H73JKjGJH73H€\3eD3JKjGJH7
d]H#$NONej$[ZJ VNebd]2Zc3$9\VjGJH7]8D3JK3$9\`
c-2H3JK3$9\N[3$-2H9\"cjQ3JK3$9\V9NPNebdN[
3$-2Hw\7$`73JKjGJH79j3$]2Zc]8D3JK3$9\Nebd
N[3$-2Hw\V3ŠjGJH73$J$GJP]$:T`
hLiFW$J37VD3$j3H79\JI3 J\9WJ$<U73$&D-^j$3JGVJ2$3I3D37J
9$3J HJ37J :9\"cjQ3JK3$9\VJI3 \9WD37J9$3eV\9W
D37J9$3P-2wWbUJKJ2$j3HJ :w\7$`c-2Hw\7$]8D1
NW$9WD3rJ9$3`
hBiFwj3$NW$3$Gj3CDNpV9W]$&3$J :w\7$-2J\3eD3$J$GJhNe
]8DJK79\VJ3ŠjGJH73$J$GJiNebdN[]8D7H7HJ2$3I3`

3&NW$3$GVj$[ZJ D3$NZ_H\9WD37J9$3e-2\9WD37J9$3P
UJRJ7J2$j3HJ :1NW$9WD3rJ9$3D3$_t3-2_t\9W
J$<D37J9$3J :9\"cjQ3JK3$9\`\9Wbe-2\9WbPU7
J2$j3HJ :1NW$9WD3rJ9$3D3$_t3V-29WbUJKJ2$j3HJ :
1NW$9WD3rJ9$3D3$_t9WbUJKJ2$j3HJJ :J\
3eD3$J$GJ`
•  Y3 J3$9\jGJH7J3mH3Y3J3jGJH73JK3$9\:

$[9W>B*•‘w’5“s‘„5“
„”w’
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 15
 !"#$%"$&'()*+,"
…22+Vc-2H73JKjGJH73H€\3eD3JKjG
JH7d]H#$NONej$[ZJ VNebd]2Zc3$9\VjGJH7]8D3JK3$
9\`c-2H3JK3$9\N[3$-2H9\"cjQ3JK3$9\V9NPNebd
N[3$-2Hw\7$`73JKjGJH79j3$]2Zc]8D3JK3$9\Ne
bdN[3$-2H9\VJ3ŠjGJH73$J$GJP]$:T`
…W$J37VD3$j3H79\JI3 J\9WJ$<U73$&D-^j$3JGVJ2$3I3
D37J9$3J HJ37J :9\"cjQ3JK3$9\VJI3 \9WD37J9$3eV
\9WD37J9$3P-2wWbUJKJ2$j3HJ :w\7$`c-2Hw\7$]8D
1NW$9WD37J9$3`
…wj3$NW$3$Gj3CDNpV9W]$&3$J :w\7$-2J\3eD3$J$GJ
hNe]8DJK79\VJ3ŠjGJH73$J$GJiNebdN[]8D7H7HJ2$3I3`
…3&NW$3$GVj$[ZJ D3$NZ_H\9WD37J9$3e-2\9WD37J
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 16
 !"#$%"$&'()*+,"
9$3PUJRJ7J2$j3HJ :1NW$9WD37J9$3D3$_t3-2_t
\9WJ$<D37J9$3J :9\"cjQ3JK3$9\`\9Wbe-2\9WbP

U7J2$j3HJ :1NW$9WD37J9$3D3$_t3V-29WbUJKJ2$
j3HJ :1NW$9WD37J9$3D3$_t9WbUJKJ2$j3HJJ :
J\3eD3$J$GJ`
 CHƯƠNG 2: THỰC TRẠNG KẾ TOÁN TẠI CÔNG TY TNHH VÀ XÂY
DỰNG MINH KỲ
2.1 Thực trạng kế toán tiền lương và các khoản trích theo lương
2.1.1. 3D37DJI3]-27j3HJ I3J3mH]
F F/J+T]QJ\J3[Ty]:-$&3#3JH7J\3eDJ$<]3H
7NS$J3$/J8DJ -<D3kjGJH7/J+`Y3J33#3JH7J$<]
J3mH9D3•ZNe7Db^3Hj3W$J3$/7/J Y3`"S$J ~7NS$J3$
/9†c-2HjG3H#3Z2/J+$H3HN[]8DjG3H#3-2D31/3$&Z
-^3HJKJ323-$:J HNS$UZY3`#$Zˆ$NS$J3$/9†_HoZ*"S$
J ~VjGJH7NS$-27J\J ~J\NS$hJ\l1+VJ\NP%VJ\ZS‡i-27/
31]HNSJ3!$-^`3mHT+N.3J#$/J+J3YNS$J ~VjGJH7NS$-27J\
J ~J\NS$]23a]HNSjQ3eDNob2$3#J#$/J+J3Y9†NeD31_\
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 17
 !"#$%"$&'()*+,"
-2H3$D3I9lRJ3`k_SD38]HNSJ3!$-^J3YNeD31_\-2H3$D3I
31/J J$GD`
F F#$Zˆ$NS$J3$/J$<]U731-$:J HNS$NeJI3c-2H
9W2+/PZ€JJ#$3$&J !-29W2+/]2Z-$&J3JG`4ˆ$/31
-$:9†NeJ 3$Z]VNP]2*ZJ$<]WN.3-2ZJ$<]/
38J`
F -4]WN.3NeJ 3HZˆ$/31bJ :3eDNo]HNSZ2
!$]HNSNOjQ-C$/J+`4]2+PJI33RJNZ_HJ338D32
2+3H!$]HNS`4]WN.3Nel7N.339*
F Lương cố định = Số ngày công có mặt tại hiện trường x Đơn giá ngày
‚"W$-C$7NS$J ~VJ\J ~J\NS$N$72+NeJI3c-2H
N$7J$<]ZSJJ37Z2!$NP38Nec-2H3eDNo]HNS

Z2/J+jQ-C$!$]HNSNPV9NP]R+N$7J$<]J373$3H9W
2+]2Z-$&J HJ37`
F ‚"W$-C$/31]HNSJ J$GDJ3YJ3mHT+N.3U/J+VN$7
2+]2}>`>>>("`
-#$7NS$J3$/VN[NZ_H3RJ]e7/J Y3-2J3!$$3H2
J323NpJ3mHjG3H#3V/J+kT+N.3Z]/38J`7NS$J ~
9†$H-$&3H7J\J ~J\NS$J3/TD3$G$H-$&V9j3$3H2J3239†
]8D_$:_3$&ZJ3`c-2H_$:_3$&ZJ3-2D3;D3:b+&J$7J .J$<
]VJ\J ~9†]2ZcJI3N$7_Y3T13HZˆ$/31J HJ\VJKNP
JI3Z]/38J3H!$]HNS`4]/38JNel7N.33
9*
'/38J•wW2+]2Zl"$7_Y3l&9W]
-$&J3JGT1/=
"$7_Y3T1 $7J .J$<]h/iUJ\J HNeJ
/=• \9W/J33$&/-$&J HNeJl3&9WRD_8(
FH2$Z]WN.3-2]/38J]2Z]/31Ne3~
bHJ3!$$]2Z-$&J3JGUZY3J3Y/J+kT+N.3Z]J 733$&Z
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 18
 !"#$%"$&'()*+,"
b23 $:3H7J\J ~`"1+Ne%$]2ZD3^RDJ 733$&ZUJ\J ~-Y3%
]2!$3.J 733$&ZJ CZ%$/-$&UJ\`4D3^RDJ 733$&Z3HJ\
J ~J3mHT+N.3U/J+No3RJ]2*=>>`>>>N?!$`
F F3D37DJI37j3HJ I3J3mH]h0V–VV5"iNe
JI3J3mHT+GJN.3VJ3/JU32C_323.
'H#$_H3$[ZJ3Z
$
)H33$&D !$]HNS \
0 =}— }— LE—
– B— =`M— |`M—

 =— =— L—
5" L— F L—
S L|— =>`M— B|`M—
F
F
2.1.2.Quy trình kế toán
`+J Y3jGJH7J$<]-27j3HJ I3J3mH]J#$/J+l1+
b-2J3Z#$4$356
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 19
3RZ/V3RZN$[Z
3RZ/V]2ZJ3:Z$!
ả3$]
J33JH7J$<]V_J\3eD
J$<]
D31_\J$<]
3$GJ3VD3$G3$

 !"#$%"$&'()*+,"
˜3$3p*
h=i3RZ/VD3$G$HSD9D3•Z*SD389lRJV_732VT
]Q‹$_3RZ/VD3$G$HSD9D3•Z3H_SD38jGJH7J$<]VD3^-^
-$&JI3]bH/31-$:`
hLiJ33JH7]*SD38jGJH7]$‹$_J33JH7]JC$
_SD38jGJH7]2Z9~3$9\jGJH7`
hBi3$G3$VJ33JH7]*SD38jGJH7]‹$_J33JH7J$<
3H/31-$:`
2.1.3 Hệ thống chứng từ, sổ sách, tài khoản doanh nghiệp sử dụng:
˜&J3W9\973N 9‹b^
Fw\TyJ$<Z€J

Fw\3$J$GJ3H#JNS
Fw\7$
Fw\NcjQ3JK3$9\
Fw\3$D3Iw05)
F3JK3$9\
˜3JKN 9‹b^
F3$GJ3VD3$G3$
F$R+N<3.J#Z
F$R+3383uWZ3~0
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 20
3JK3$9\

w\3$J$GJ7J2$
j3HBB|VBB}
w\NcjQ3
JK3$9\
wổ 7$5BB|V
BB}
 !"#$%"$&'()*+,"
F3RZ/
FJ33JH7J$<]
FJ33JH70
FD31_\J$<]-27j3HJ I3J3mH]
F)3973!$3u3~J eRDWZNVJ3$9
˜2$j3HN 9‹b^oZ
5===*$<Z€J
5==L*$<‹$132
5=|=*#Z
5ELL*3$D3I/31-$:J J$GD

5EL@*3$D3I9lRJ3
5E|L*3$D3IT]QbH33$&D
5BB|*3$J /31-$:
5BB}*3$J D3$SDj37
 HNP*
5BB}L*5$3D3I/NH2
5BB}B*H3$[ZlO3S$
5BB}|*H3$[Z+JG
5BB}A*H3$[ZJ3RJ3$&D
\39\jGJH73$J$GJh3JKJ$<]V_J33JH7J$<]V_
D31_\J$<]V9\3$J$GJ5BB|VBB}i
F \39\J\3eDjGJH7J$<]-27j3HJ I3J3mH
]
"[3#3JH7D3;jGJH7J$<]-27j3HJ I3J3mH]F5GJH79‹
b^7J2$j3H9*
F5BB|F™3$J /31-$:™
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 21
 !"#$%"$&'()*+,"
2$j3H2+bdN[D3737j3HD3$J -2JY33Y3J33JH77
j3HD3$J 3H/31-$:UbH33$&D-<J$<]VJ$</VJ$<
J3~V0-27j3HD3$J j37J3S-<J338DU/31-$:`
3pQ*5BB|PJ3[P9Wb_me`wWbe5BB|D3739WJ$<NOJ ]C3
9WD3$J -<J$<]VJ$</-27j3Hj373H/31-$:`
5BB|PLJ2$j3HRDL*
‚5BB|=*3$J /31-$:J HbH33$&D
‚5BB|L*3$J ]HNSJ3:H2$hJ3!$-^i
F2$j3HBB}*™3$J D3$SDj37™
2$j3H2+bdN[D373JY33Y3J33JH7-<7j3HD3$J VD3$
SDj37`

˜3pQ*2$j3H2+h5BB}iPJ3[P9Wb_:e`wWb_:eD3739W
NOJ VNOSD3$<39WD3$J D3$SD3H€9W0V5"V-eJ3$3
NeRD_d`
5BB}PM5RDL
F5BB}

=*2$9J3K3!l‹]Q
F5BB}L*5$3D3I/NH2
F5BB}B*H3$[ZlO3S$
F5BB}|*H3$[Z+JG
F5BB}}*3$J VD3$SDj37
F5BB}A*H3$[ZJ3RJ3$&D
F5BBM*™3$D3$J ™
2$j3H2+bdN[D3737j3H3$Ne3$38]23$D3I3H#JNS9
lRJVj$3bH3J Hj63J3JG3D37J9$3Z29†D37J9$3J H7j6
9`

Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 22
 !"#$%"$&'()*+,"
2.1.4. Các nghiệp vụ kinh tế chủ yếu. Kế toán tổng hợp tiền lương, tiền công và
các khoản trích theo lương.
F2J37VJI3J$<]VJ$</-23aj3HD3^RDJ3mHT$N.3D3$
J 3H/31-$:VjGJH73$*
e5L|=*01+b_b~b
e5EEL*3$D3I31/J J$GD
e5ELB*3$D3I9‹b^Z7+J3$/hELB=i
e5EL@*3$D3I9lRJ3hEL@=i
e5E|=*3$D3I_732hE|==i
e5E|L*3$D3IT]QbH33$&DhE|L=i

P5BB|*3$J /31-$:`
FI3J$<J3~D3$J 3H/31-$:VjGJH73$*
e5|B=Fq+j3mJ3~VD3p]e$h|B==i
P5BB|F3$J /31-$:h|B|=i
FI3j3H0hWZNVJ3$9VJ$#```iD3$J J HcZ3H/31
9lRJVjGJH73$*
e5BB}
P5BB|…3$J /31-$:
FwWJ$<]3uD3{DJ3JGD3$J 3H/31-$:VjGJH73$*
e5BBM
P5BB|
FI3J C3$D3I-<J$<]3uD3{DD3$J 3H/319lRJVjGJH7
3$*
e5ELLVELBVEL@
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 23
 !"#$%"$&'()*+,"
P5BBM…3$D3ID3$J 
F7j3HD3$j3RJ K-2H]-2J338DU/31-$&3J$<J#Z
V–VJ$<_o$J3!```VjGJH73$*
eBB|
P5=|=*J#ZV3H€
P5BB}*3$J D3$SDj37V3H€
P5=B}*3$J3j37
FI3J3GJ338DU/31-$:V!$]HNSD3$SD32CVjGJH73$*
e5BB|
P5BBB*J3G-27j3HD3$SD32ChBBB}i
F33$&J33JH77j3HJ$<]V7j3HZ3RJ]eVJ$<
J3~-27j3HD3$J j373H/31-$:VjGJH73$*
eBB|

P5===*$<Z€JV3H€
P5==L*$<‹$132
F0V–VV5"J K-2H]U/31-$:VjGJH73$*
e5BB|
P5BB}FD3$J VD3$SD
hBB}BF0
BB}|…–
BB}AFi
F ]3H/31-$:_t9D3•Z323PhJ3SNW$Je3.J3G
J3mHD3D37Dj3RJ KiVjGJH73$*
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 24
 !"#$%"$&'()*+,"
e5BB|F3$J /31-$:h$7PJ3Gi
P5BBB=*3GD3$SD
P5M=LF)H3J3_732S$_S
F2J37J I30V–V5"JI3-2H3$D3I9lRJj$3bH3-2H
J2$j3H]$:TVjGJH73$*
e5L|=F01+b_b~b
e5ELLF3$D3I31/J J$GDh3uNW$-C$3H#JNS9lRJ9D3•Z
/3$&D3Hcb.3-^i
e5EL@F3$D3I9lRJ3h/31J J$GDl1+]XDV/319‹b^
Z7+V31-$:T]QNS$i
e5E|=F3$D3I_732
e5E|LF3$D3IT]QbH33$&D
e5BB|F3$J /31-$:
e5BBMF3$D3ID3$J 
P5BB}F3$J D3$SDj37hBB}LVBB}BVBB}|VBB}Ai
FSD0V–V5"V3HTT]QVjGJH73$*
e5BB}

P5===V==L
F 3$0V5"VJ#$7N VjGJH73$*
e5BB}*3$J D3$SDj37hBB}LVBB}Bi
P5===*$<Z€J
P5==L*$<‹$132
F wW0bH33$&Dl1+]XDNO3$J3mH3GNS-2NeT03H2J V
j3$J338Nej3H3H2J 2+jGJH73$*
Sinh viên th c hi n:Tr n Th Hi n-D6KT3ự ệ ầ ị ề
Trang 25