THỰC TRẠNG TỔ CHỨC HẠCH TOÁN KẾ TOÁN TẠI CÔNG TY CỔ PHẦN XÂY DỰNG DÂN DỤNG HÀ NỘI

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MỤC LỤC
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L I M UỜ Ở ĐẦ ..........................................................................................................................6
Ph n 1ầ ........................................................................................................................................7
T NG QUAN V N V TH C T PỔ Ề ĐƠ Ị Ự Ậ ...............................................................................7
1.1. L ch s hình thành và phát tri n c a công tyị ử ể ủ ............................................................7
1.2 c i m kinh doanh và t ch c s n xu t kinh doanh c a công tyĐặ đ ể ổ ứ ả ấ ủ ................11
1.3 c i m t ch c qu n lý c a công tyĐặ đ ể ổ ứ ả ủ ................................................................13
1.3.1 T ch c nhân sổ ứ ự.................................................................................................13
1.3.2 T ch c b máy trong công tyổ ứ ộ ..........................................................................13
1.3.3 Ch c n ng c a t ng b ph nứ ă ủ ừ ộ ậ ........................................................................15
PH N 2Ầ ....................................................................................................................................17
TH C TR NG T CH C H CH TOÁN K TOÁN T I CÔNG TY C PH N XÂY Ự Ạ Ổ Ứ Ạ Ế Ạ Ổ Ầ
D NG DÂN D NG HÀ N IỰ Ụ Ộ .....................................................................................................17
2.1 c i m t ch c b máy k toánĐặ đ ể ổ ứ ộ ế ..........................................................................17
2.1.1 T ch c b máy k toán trong công tyổ ứ ộ ế .............................................................17
2.1.2 Nhi m v c a t ng ph n hành trong b máy k toán c a công tyệ ụ ủ ừ ầ ộ ế ủ ...............18
2.2 c i m v n d ng ch , chính sách k toánĐặ đ ể ậ ụ ế độ ế ..................................................19
2.2.1 c i m v h th ng tài kho nĐặ đ ể ề ệ ố ả ...................................................................19
2.2.2 c i m ch ng t k toánĐặ đ ể ứ ừ ế ............................................................................19
2.2.3 c i m v h th ng s k toánĐặ đ ể ề ệ ố ổ ế .................................................................22
2.2.4 c i m v vi c t ch c h th ng báo cáo tài chínhĐặ đ ể ề ệ ổ ứ ệ ố ...................................25
2.2.4.1 T ng quan v báo cáo tài chính c a công tyổ ề ủ ...............................................25
2.2.4.2 Quy trình l p báo cáo tài chính c a công tyậ ủ ................................................26
2.3 c i m t ch c c a m t s ph n hành k toán ch y u c a doanh nghi pĐặ đ ể ổ ứ ủ ộ ố ầ ế ủ ế ủ ệ
...........................................................................................................................................28
2.3.1 K toán t ng h p v t tế ổ ợ ậ ư...................................................................................28
2.3.2 K toán TSC và l ngế Đ ươ ......................................................................................30
2.3.3 K toán t ng h p giá thànhế ổ ợ ..................................................................................36
Ph n 3ầ ......................................................................................................................................38

ÁNH GIÁ TH C TR NG H CH TOÁN K TOÁN T I CÔNG TY C PH N XÂY Đ Ự Ạ Ạ Ế Ạ Ổ Ầ
D NG DÂN D NG HÀ N I.Ự Ụ Ộ ....................................................................................................38
3.1 Nh ng u i mữ ư đ ể .......................................................................................................38
3.1.1 T ch c b máy k toánổ ứ ộ ế .....................................................................................38
3.1.2 T ch c công tác k toánổ ứ ế ....................................................................................39
3.1.2.1 Ch k toán áp d ngế độ ế ụ ..............................................................................39
3.1.2.2 T ch c v n d ng ch ch ng t k toánổ ứ ậ ụ ế độ ứ ừ ế .........................................39
3.1.2.3 Hình th c s k toánứ ổ ế ..................................................................................39
3.1.2.4 Các chính sách k toán áp d ng t i công tyế ụ ạ .................................................40
3.1.2.5 H th ng tài kho nệ ố ả .....................................................................................41
Đỗ Thị Bích Phượng 1 Lớp: Kiểm toán 47A
Báo cáo kiến tập
3.1.2.6 H th ng ki m soát n i bệ ố ể ộ ộ........................................................................41
3.2 Nh ng t n t i và bi n pháp xu tữ ồ ạ ệ đề ấ .......................................................................42
3.2.1 H th ng ch ng t k toánệ ố ứ ừ ế ..............................................................................42
3.2.2 H th ng chính sách k toán áp d ng t i công tyệ ố ế ụ ạ ............................................43
3.2.3 Công tác h ch toán k toánạ ế ..................................................................................43
3.2.3.1 H ch toán tài kho n ph i tr công nhân viên (TK 334)ạ ả ả ả .............................43
3.2.3.2 H ch toán tài kho n chi phí máy thi công (TK623) ạ ả ...................................44
3.2.3.3 Phân b công c d ng cổ ụ ụ ụ...........................................................................45
3.2.4 Hoàn thi n v phân tích chi phí s n xu t và tính giá thành s n ph m ph c v ệ ề ả ấ ả ẩ ụ ụ
K toán qu n trế ả ị..........................................................................................................46
K T LU NẾ Ậ ..............................................................................................................................48
DANH M C TÀI LI U THAM KH OỤ Ệ Ả .................................................................................49
DANH MỤC CÁC CHỮ VIẾT TẮT
Chữ viết tắt Chữ được viết tắt
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 
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Đỗ Thị Bích Phượng 2 Lớp: Kiểm toán 47A
Báo cáo kiến tập
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6 68
P6 Q921;48
Đỗ Thị Bích Phượng 3 Lớp: Kiểm toán 47A
Báo cáo kiến tập
DANH M C S , B NG BI UỤ Ơ ĐỒ Ả Ể
=  "#  R   %1  &S  48  E    +%, 
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
=  "#  R  T  4U4  !  21;  -  .1


/
=  "#  R  %;  &S    T  H  -B  4%

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5
  R    -M  -3  KZ  <4  E  48  NE4

:
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
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Đỗ Thị Bích Phượng 4 Lớp: Kiểm toán 47A
Báo cáo kiến tập
  3  (R    F  T  4  FD  Q  9  21;    48 


  3  /   R  2  F  T  %;M  NH  KE%[  48  49  9  49

:
  3  5R    4,2  48 



  3  7R  H  &S  48  NE4 


  3  :  R      .1  K=


  3  >  R  T  41    -.  /  \  &D4]


  3    R    T  ZF  4  FD    +%, 

(
  3    R  M    .  H  NH  


  3  R    F  D4  4  FD  N  1  

/
  3  R  1.  41.  4  FD    +%,

/
Đỗ Thị Bích Phượng 5 Lớp: Kiểm toán 47A
Báo cáo kiến tập
LỜI MỞ ĐẦU
E;[^4"@HF_`[";NaK4=![NaK14U4
4.414.EFE;?X4b-X4&[414.
EF-84YF$%2^4.X%,K."![4
Fc224dF4CB.E!21;-.14W2SP!!21;-
.13-84YCF.EF-E24FD2e4d.Kd

4.f"g%-Q91.41.4W.EF.g2$%&h
4W48NE4-.1&M2bNa$%V2"@"Z4"-HF"?
?%M2NJ<4&-.144W41448;249?i";K48;4T
Fg+;<9!1.41.-HF;4WV2#2FgR
+ Phần 1: T$%NJ"=N'-HF
+ Phần 2R<4&T4U44.1-.148;4TFg+;
<9!
+ Phần 3:11<4&4.1-.148;4TFg+;
<9!
?."Z41.41.-HF;[V2+442=
O0O2 %4j414484CFdN948;4TFg+;<
9!
Đỗ Thị Bích Phượng 6 Lớp: Kiểm toán 47A
Báo cáo kiến tập
Phần 1
TỔNG QUAN VỀ ĐƠN VỊ THỰC TẬP
1.1. Lịch sử hình thành và phát triển của công ty
M48;R68;6TFg+;<N9!
'4YR:kLX6=l*2Ml3l!
68;6TFg+;<N9!"Z4KHFV.$%;
"'l66 m;mm:54WF3!
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JNX-X4&V.$%;"'KHFKV.

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l);<48&S484!RP>>>(
l);<41448&SW;KZJ2e4.%MNXFd[414
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.4X2%4.=X2&^4[J%48&SK^"@"Z4+;<.
Đỗ Thị Bích Phượng 7 Lớp: Kiểm toán 47A
Báo cáo kiến tập
#2RNH"!![&9iF3![*14X
I.[4Z#)%4 %[6%%!rr
a-+;<N."!";"@"Z4/X2S48;"@
<4<&i2!"=N'2&.KsN<4+;<68;"@"Z4
^4tiJ%%;4=N4,KZ48&S[J%
Fgiq-V4WF3![4W!+;<[4W
$%H3[N4W414".?+@!-14
??%M2NJSS."!-.4W48;[4e?
+V21.41.-$%-.4W48;&.X2>>/N>>5
: Báo cáo kết quả kinh doanh của cty trong 2 năm 2006 và 2007
\"NR"#]
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7 6DFD1
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Đỗ Thị Bích Phượng 8 Lớp: Kiểm toán 47A
Báo cáo kiến tập
NH;[S&M;4e?,;&v2t4jX2>>5KZ
%H4W48;-8qX2>>/[S4%4X248;
"J%K2X4eK@\KZ%H=];K2!DE%"12a4.$%1
&S+%,-.4W68;
.&4d4e2!3KE%NJ-$%-.4W.EF
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: Một số chỉ tiêu về kết quả kinh doanh của DN
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 g%4J%%  7 [/(7 [:>: [(
( &D4!F14  :: 7:5 [/ [::
/ IZ%H  [>( [ [/5 [:>
5 %HFS$% S
"#
7>> :>> [>> [/>>
OD4SS4D4W48;X2>>5N.1N^X2>>/R
u11-1$%1SS4D$%4"3-.1R
%4"3-.1[,;T4W48;E"4e
D^;mm>>5K(::[>/[::[5>("#[&."eK%"!N
"g%42/[757[55[>"#\/>[o][43"'N"g%
42:[/o&.K%"!N"g%&Me
#-.427[:/[/7[>>"#[qJ42[://[:/[(5
"#[4dKK414-.F%
.N^-$%-.X2>>/SR
4W48;X([:/[/(S"#
uK%"!X([/(7[>7[:("#
u43"'X:[[>["#
Đỗ Thị Bích Phượng 9 Lớp: Kiểm toán 47A
Báo cáo kiến tập
T%#N3X([:/[/(S"#&."eR
uL34Wif%X[[(:S "#

uZF&X/(:>7: "#
.%%gX([555[5(:[>"#
IZ%H%g2[55/[[//"#\(7[5o]l4
X2[48;NwK2X4eK@
uOD4$%414E3"t4&4W.EFR
• *X.1Eb\

]


\"g%X2]x
NNH
TSNH
x
7([[7/[:
/[/:[[:
x>[(7


\4%3X2]x
>[>[>:[((
>[5[757[/
x>[5


\4]K>[5U4K4U"#N;Sy4e>[5"#
Pt4j

\4]"@X>[E3eNwz=;K2!
"J%-83.NH;48;4g4e414EF1F"?4.E3;=

f
• *X.1R


x
NNH
HTKTSNH
−


\"]x
7(>[[7/[:
[7>[:(5[:/[/:[[:
−
x>[(


\4]x
>[>[>:[((
>>[/7[:/[7>[55[757[/
−
x>[
E3.14X2"J%,FK4e+%^2"N.4%3X2>>5[
2"a>[(+%34d>[%;M4W<92;.#
-.NZX.N^b"?2"g%X2E3;,FK22
Kd4W48;"3N^4WZNK2X&W&.4D"3N^414N,
"J.1414-.ZLSNH;48;4g4e414EF1F4.E3
Đỗ Thị Bích Phượng 10 Lớp: Kiểm toán 47A
Báo cáo kiến tập
;CF4.4WZ2=-.$%;JQ9N34.48;[.

"J%-E%HKZ4.48;{N;N3=
NH;[$%FD4414E3-X.14W48;[,;
-X.14W48;4d,F[-e"2.;M%4g%.NJ2t
4DLSNH;[&.b^48;4g4e414EF1FK22414
-.ZN;[,FKE#-.N4.-X
.14W.EFKM[4eNH;SSS4D4W48;2^
K2"Z4
• E3&ZR


x
TSNV
VCSH


\"]x
/[/7[>::[5
7[/7[/7[55
x>[/


\4]x
5>([::[>/[(::
(7([55[>/[5:
x>[
NH;E3&Z4W48;&.X2>>54e+%^2"
J%;K-83[NSe4.,;&q-X<4WS4D4W48;
"2gNH;.EF4g4e414EF1FK2."?XE
3&Zq414X%#N34Wif%N2414-.F&
+%3

.&[68;4TFg+;<N9!4e"'.
"!&!^J%Y[F3&.4^44W;%NwK"'
W8'^[294M%."!+%,-.4W48;"Z4
+14"'&M4=i"'^N294M%F1&?4WO3![
"'^N-.4."!+%,-.4WT48;"g%
F1&?g"8'L"t4E%;&SE3$%KB4,KZ|`
:>>l>>>"3N^414+DEF"@<4E
1.2 Đặc điểm kinh doanh và tổ chức sản xuất kinh doanh của công ty
Đỗ Thị Bích Phượng 11 Lớp: Kiểm toán 47A
Báo cáo kiến tập
68;K2!.EF+;<&<4%!4i+;<!
MFc248;Kf48&S[4Q+;<NQ94}[
Fc22D"=44[4e-D4^4N4FDK^[b+;<
K%af"t4"?2&M2$%;&S+%,Fc24W48;KM
94[FU4F[&$%J%".-14%
P}48&S"J%4e<.1-&MNi414"'F=-14
%[e4%K$%1&S+;<"J%F%V.$%;&S
4%eKR
="#: Quá trình công nghệ sản xuất
&.J-'&b[4~,4414.EF-14[48
;4~"@&$%f^4X&g268;K%8FS2-2ZF
"#8$%4=4",%g%41448&SNF<K.N3"?-.
N<4'%&14E2NJ-$%-.4W2S&.fX2Na
$%48;"@}K<443&,J%aNE4S2-2NE4K2RKHF#=<
g%"?2",%g%Ng%N^J%48&SK^2KKZ
%H4.48;M4"e[48;K%8S22h41444814
$%KBN"J%+%,-.["g%2%243"'Fj
ZFN^;M%4g%+%,[48;b+%;M$%2"4814"..
N%;&S"!~41!48NM4e;J-G%H4.
Đỗ Thị Bích Phượng 12 Lớp: Kiểm toán 47A

*BZF"#N^4W
"g%\M•]
T4U4
48
,%g%.t4
Hg%
E2%-G%H
"!48N^
M•
.
$%;.1N^
M•
Báo cáo kiến tập
&."J%-E4&-34KEE;[FD&^4Kf
"3Wg24€[48;F-8a4.4,KZFc2[
-E24FD1Fc2"2.48"C"!.4W"g%
$%;"'&.fX2$%[48;"@g%J%48&S4e4,
KZR-%"8'2^AMd["b*M\Od][KM.-%
i.IE$%H.P\!]rr
NH;%;D4W48;;4"Z44.N-v"'&M
'&b+;<[+;KFI"=N'"e&M"'!48
;"@48J%48&S&M.$%34
S4%48;"@43D4N^"J%-E4&4W
J-'&b6e"Z4NH;Fe"<}K<4-8a
4W.?NM4W48;N4D14-%;-D44W^4
"@."J%-E4.48;-8aF1&?
1.3 Đặc điểm tổ chức quản lý của công ty
1.3.1 Tổ chức nhân sự
68;E;4e5541!48NM[4W;%KZF"#
N&."e4e(bKNM$%KB68;4e"!

~41!NM4e&S"!4%;M28[4eg&14E2&.
48NE4
1.3.2 Tổ chức bộ máy trong công ty
!21;&.48;4e?-1$%1$%="#%
Đỗ Thị Bích Phượng 13 Lớp: Kiểm toán 47A