Accounting for construction cost in tuong lan construction joint stock company

p NATIONAL ECONOMICS UNIVERSITY CENTRE FOR ADVANCED EDUCATIONAL PROGRAMS ng hợ BACHELOR’S THESIS Bá o cá o th ực tậ p tổ ACCOUNTING FOR CONSTRUCTION COST IN TUONG LAN CONSTRUCTION JOINT STOCK COMPANY Student : Phan Ngọc Anh Major : Accounting Class : Advanced Accounting 54A Student’s ID : 11120179 Supervisor : PhD Lê Kim Ngọc HANOI, 2016 ACKNOWLEDGEMENT hợ p With this section, I would like to express my sincere thanks to my family and Ph.D Le Kim Ngoc who supported me very much in writing this thesis First of all, I am grateful to my parents and my sister for always encouraging and helping me in both life and study Thanks to them, I have great opportunities of keeping studying university and accessing internship in practical working environment In addition, I also would like to say a sincere thank to Ph.D Le Kim Ngoc who is an expert in accountancy field In the internship period, she directed me so carefully and kindly Not only being received technical direction, I also have learned great deal useful knowledge from her Bá o cá o th ực tậ p tổ ng I also would like to express my gratefulness to the Advanced Educational Program and Tuong Lan Construction Joint Stock Company The faculty puts so much effort in supporting students to have good internship opportunities with specific direction so that we student have the best intern condition I myself really appreciate the company Tuong Lan’s facilitation so that I can finish my internship period Despite of short-term internship time, I have gained so much experience from the company’s practical working environment that is useful for my future job Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A PREFACE Growing country went up by the road of industrialization and modernization of the presence indispensable help for developing economies as production and business activities of enterprises To manage effectively for business activities not belong to this kind of business ownership or ownership plans, must all production is simultaneously a range of different management tools, including accounting considered as an effective tool cá o th ực tậ p tổ ng hợ p In conditions of market economy the macroeconomic management of the current government, the business environment has produced favorable business but also have many difficulties thrown in prison the impact of competition rules in the mechanism market To pass the selection, strict elimination of the market, survive pilot enterprises to better solve the problems related to the production and business of enterprises In which the collection costs of production and product cost calculation is an indispensable requirement for all enterprises engaged in the production business, it helps to know which now causes factor changes to the cost of production targets and product cost In other words it facilitates enterprises strive measures cost savings, enhanced price Haj loss of product quality, which helps managers understand the information necessary for decision making optimal management This is one of the conditions for the market, competing with products from other enterprises at home and abroad, accepts enterprise products Bá o Thus, the implementation of production and business in the market mechanism, the accounting work is one of the important tools of economic management in the enterprise In accounting work in enterprises with many stages, but many portions of the relationships between them have attached organic system constitutes a highly effective management In particular, the cost accounting gathers manufacturing and product cost is an important part indispensable It reflects on the implementation of the cost norms, cost estimates and cost plans help managers detect in time the potential to propose appropriate measures for your business Stemming from the above issues, during practice at Tuong Lan Construction Joint Stock Company is facing economic management situation, combined with the guidance of our teachers and staff guidance company accounting department has instructed me to study the topic: “Accounting for construction cost in Tuong Lan Construction Joint Stock Company.” Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A There are main part of content in this thesis: Chapter Introduction Chapter Theoretical framework of accounting for construction cost in enterprises Chapter Features and management of construction cost in Tuong Lan Cons, JSC Chapter Current situation of accounting for construction cost in Tuong Lan Cons, JSC p Chapter Solutions and recommendations to improve accounting for construction cost at Tuong Lan Cons, JSC Student Bá o cá o th ực tậ p tổ ng hợ To complete this topic I have received the enthusiastic support of the accounting officers of the company and the direct guidance of PhD Le Kim Ngoc, but by the time practice and the amount is limited knowledge accumulated during approach new problems despite trying very hard but this thesis is hard to avoid the shortcomings and limitations So I look forward to the comments and help of the teachers, the aunt and uncle in company accounting department of this monograph to additional conditions you can improve your knowledge and to serve better for the learning process, the actual work later Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh Phan Ngoc Anh - Accounting 54A TABLE OF CONTENTS Bá o cá o th ực tậ p tổ ng hợ p ACKNOWLEDGEMENT PREFACE ABBREVIATION LIST OF FIGURES CHAPTER INTRODUCTION 1.1 Rationale 1.2 Research Objective 1.3 Research Methodology 1.3.1 Methods of collecting and gathering data 1.3.2 Methods of data analysis .2 1.4 Scope of research CHAPTER THEORETICAL FRAMEWORK OF ACCOUNTING FOR CONSTRUCTION COST IN ENTERPRISES 2.1 Overview of construction cost 2.2 Accounting for construction cost CHAPTER FEATURES AND MANAGEMENT OF CONSTRUCTION COST IN TUONG LAN CONS, JSC 19 3.1 Overview of TUONG LAN CONS, JSC .19 3.2 Characteristics of construction cost at Tuong Lan Cons, JSC 21 3.3 Management and mission of accounting for construction cost 21 3.3.1.Management of construction cost 21 3.3.2 Mission of construction cost accountant 22 CHAPTER CURRENT SITUATION OF ACCOUNTING FOR CONSTRUCTION COST AT TUONG LAN CONSTRUCTION, JSC 23 4.1 Accounting for direct material cost .23 4.2 Accounting for direct labors cost 33 4.3 Accounting for construction instruments cost 40 4.4 Accounting for overhead cost 45 4.5 Accounting for total production cost 53 CHAPTER SOME RECOMMENDATIONSTO COMPLETELY MANAGE COST ACCOUNTING AT TUONG LAN CONSTRUCTION COMPANY .58 5.1 Some remarks on construction cost accounting at Tuong Lan Cons, JSC.58 5.1.1 Accounting in general 58 Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A Bá o cá o th ực tậ p tổ ng hợ p 5.1.2 Accounting for construction cost 59 5.2 Advantages and disadvantages in accounting for construction cost at Tuong Lan Company 59 5.2.1 Advantages in accounting for construction cost 59 5.2.2 Disadvantages in accounting for construction cost 59 5.3 Recommendations to complete production cost accounting at Tuong Lan Construction Joint Stock Company 61 CONCLUSION 63 REFERENCES 65 APPENDIX 66 Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A STATUTORY DECLARATION I herewith formally declare that I myself have written the submitted Bachelor’s Thesis independently I did not use any outside support except for the quoted literature and other sources mentioned at the end of the paper Bá o cá o th ực tậ p tổ ng hợ p Ha Noi, 02/06/2015 Signature Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A ABBREVIATION : Joint Stock Company : Accounting : Value Added Tax : Reference Account Bá o cá o th ực tậ p tổ ng hợ p JSC ACC VAT Ref ACC Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A LIST OF FIGURES Figure 1.1 Model of construction cost Bá o cá o th ực tậ p tổ ng hợ p Figure 3.1 Process of producing constructions .20 Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A CHAPTER INTRODUCTION 1.1 Rationale Faced with the ongoing development of society, the enterprise market have constantly changed and improved Want to that, businesses must organize synchronous input factors such as the stages of production and business processes p Basic construction is a material manufacturing industry to create technical infrastructure for the economy Is this sector are buildings of great value, long period of use, significant economic density and high aesthetics, reflect the style of ethnic lifestyles and has important implications for sociocultural tổ ng hợ In the context of our country today, the modernization of infrastructure require urgent everywhere The question is how to manage the funds spent and use it most effectively, overcome wastage, loss of capital in the business of manufacturing building with many stages and long periods o cá o th ực tậ p Therefore, the accounting for construction cost is one of the very important jobs of economic management Production costs are set correctly in combination with the full cost of financial relationships in the enterprise, contributing positively to the efficient use of economic resources Moreover during the internship, I have realized the weakness in aggregation construction costs in the company as not timely accounting data collection in construction due to the distance space and time, but the workload more forces fledgling accounting Bá Recognizing that, after a period of internship at Tuong Lan Construction Company, I have chosen this topic 1.2 Research Objective • Apply the knowledge synthesis in university into practice and knowledge accumulated from the practice in the company • System and evaluate the organization of accounting for aggregation construction costs  Identify the strengths and weaknesses of the accounting work of the business and provide reasonable solutions to improve accounting for construction cost at the company Suporvisor: PhD Le Kim Ngoc Phan Ngoc Anh - Accounting 54A 4.5 Accounting for total production cost Characteristics of total production cost Production cost of Tuong Lan Company is aggregate according to each construction project and each cost item: direct materials, direct labor, instruments & tools, general production costs tổ ng hợ p Construction cost does not include administrative cost, but actually this as well as serves for the construction and completely transfers of works to investors These costs such as investment costs, operating finance expenses, irregular expenses are not also included in production cost Costs related to many of the accounting period must be conducted allocating to each period according to rational criteria When incurred, primarily the cost of production may be the cost factor then is expressed as the product cost items Costs must be recorded in accounting books at the arising time, based on the invoices, vouchers, and must be recognized as evidence of ability to generate cost Costs incurred in the construction or public works is being set in those works tậ p Source of documents used th ực When gathering costs and product costs, to perform accurately, to follow easily, accountant must base on evidences arising from accounts used o - Accounting documents is the proof for the economic activity occurs, the o cá media about the financial and economic activities arising and order completion and the basis for recording accounting books Bá Specifically, the services incurred during the construction should have documents such as output vouchers, timesheets, labor contracts, the value-added invoices, retail invoices - Tables of product cost of each projects Process of recording At last period, the company calculates the cost of the works are completed on the basis of collection costs incurred by month: Cost for direct materials, cost for direct labors, cost for construction machines and overhead cost In the company, direct costs such as the cost of materials, direct labor costs, costs of construction machines and overhead cost incurred in any project shall be recorded directly in such works The costs are collected monthly by item and Suporvisor: PhD Le Kim Ngoc 54 Phan Ngoc Anh - Accounting 54A detail for each object used So when the works are completed, the total accounting cost just in the month since starting a project until completion will calculate the actual cost of the work on each item The collection in this way creates favorable conditions for costing Accountant bases on documents gathered above to conduct product costing card to as follow: PRODUCT COSTING CARD Mau Luong Preschool Project Month year 2015 Arising cost in period Ending work in process Cost for direct materials 156.845.034 644.413.973 Cost for direct labors 58.904.180 59.050.000 Cost for instruments & tools 28.945.030 Overhead cost 16.735.692 Unit Price - 801.259.007 801.259.007 - 117.954.180 117.954.180 10.515.500 - 39.460.530 39.460.530 26.103.000 - 42.838.692 42.838.692 713.979.473 - 975.409.409 975.409.409 p tổ hợ Total Cost 261.429.936 Bá o Total cá o th ực tậ Entries p Beginning work in process ng Unit: VND Suporvisor: PhD Le Kim Ngoc 55 Phan Ngoc Anh - Accounting 54A TOTAL PRODUCT COST Month year 2015 Unit: VND Project Mau Luong Preschool Arising cost in period 216.429.936 713.979.473 Ending W.I.P -445.045.426 1.017.252.685 Total Cost Unit Price 975.409.409 975.409.409 1.462.298.111 1.462.298.111 Bá o cá o th ực tậ p tổ ng hợ p Total Beginning W.I.P Suporvisor: PhD Le Kim Ngoc 56 Phan Ngoc Anh - Accounting 54A Basing on aggregated documents, accountant records in detailed book and ledger ACC 154 as follow: DETAILED BOOK ACC 154 - Cost for working process Mau Luong Preschool Project Month year 2015 Amount (VND) Ref ACC Description Dat e No Debit 261.429.93 111 30/6 Transfer cost of direct materials 621 644.413.97 30/6 124 30/6 Transfer cost of direct labors 622 59.050.000 30/6 156 30/6 Transfer overhead cost 627 26.103.000 30/6 135 30/6 Transfer cost of construction instruments 623 10.515.500 30/6 140 30/6 Bá o cá o th ực tậ p tổ 30/6 ng hợ Opening Balance Product cost 632 Arising Total 975.409.40 Preparer Sign Suporvisor: PhD Le Kim Ngoc 975.409.40 713.979.47 Closing balance Credit p Booked Date Document s for book entry Chief Accountant Sign 57 Phan Ngoc Anh - Accounting 54A LEDGER ACC 154: Cost for working process Month year 2015 Booked Date Document s for book entry No Amount ( VND) Ref ACC Descriptions Dat e Debit Opening Balance Credit 445.045.426 111 30/6 Transfer cost of direct materials 621 30/6 124 30/6 Transfer cost of direct labors 622 30/6 156 30/6 Transfer overhead cost 627 43.676.000 30/6 135 30/6 Transfer cost of construction instruments 623 16.001.612 30/6 140 30/6 Product cost hợ p tổ ng 99.650.000 th ực tậ 884.028.073 p 30/6 1.462.298.11 cá o 632 1.017.252.68 Bá o Arising Total Closing Balance Preparer Sign Suporvisor: PhD Le Kim Ngoc 1.462.298.11 Chief Accountant Sign 58 Phan Ngoc Anh - Accounting 54A CHAPTER SOME RECOMMENDATIONSTO COMPLETELY MANAGE COST ACCOUNTING AT TUONG LAN CONSTRUCTION COMPANY 5.1 Some remarks on construction cost accounting at Tuong Lan Cons, JSC 5.1.1 Accounting in general p During internship period, with the help and concern of department officials, especially Finance – Accounting officials facilitate for me to acquainted with the fact, help me consolidate my knowledge, relate practice to the accounting work at Tuong Lan company Although the time was short, lack of knowledge about topic: “Production cost accounting at Tuong Lan Company”, I found that Accounting department is flexible and professional ực tậ p tổ ng hợ With a compact and scientific accounting management model, check the reasonableness and validity of the arising transactions, prepare and transfer documents in accordance with the current regime Functional departments serve effectively for corporate leaders in the production, construction, and economic management With the assignment of tasks to each person clearly, concrete adding to qualifications, enthusiasm, and honesty of staffs had contributed effectively to the work of accounting and economic management in Tuong Lan Company Bá o cá o th Because the financial accounting of the business is concentrated in the accounting department of financial statistics, the workload is very large, the number of accounting staffs is quite large, assigned clearly amounts, contents of work, which is done smoothly, efficiently, and promoted the ability of the individual The company also always interested in rejuvenating the staffs and constantly fostering organizations improve their professional knowledge and update new insights relating to a field of financial accounting - The main accounting policies adopted: In general, Tuong Lan Company organizes account systems, accounting records in accordance with the regime of Ministry of Finance In fact, this adoption always has reinvented the form and the details accounts to suit the characteristics of the production and management requirements of the company Book-entry form applied in Tuong Lan Company is documents for book entry This is a simple book entry form, convenient for recording Update and tracking of this kind is combined with the flexibility in the use of vouchers, helped Suporvisor: PhD Le Kim Ngoc 59 Phan Ngoc Anh - Accounting 54A reduce complexity in the process of aggregation and accounting of the production costs of the company 5.1.2 Accounting for construction cost p About the aggregation of the production cost as well as the determination of the object aggregation costs are relatively consistent application of which the cost for each set of works, work items in the period is clear, simple, good service management requirements for production cost, manage production and business operations of Tuong Lan Company.Besides the inventory amount of completed construction in a scientific manner, providing accurate data and timely service of the work product cost hợ 5.2 Advantages and disadvantages in accounting for construction cost at Tuong Lan Company ng 5.2.1 Advantages in accounting for construction cost cá o th ực tậ p tổ Tuong Lan Company has focused labor management, respected incentives, reasonable rewards and punishments, the extracurricular activities create a comfortable working atmosphere For these employees have the knowledge, experience always create conditions for them to be promoted Labor resources in the local supply have helped to ensure the construction process that name can simultaneously ensuring labor costs Appropriate forms of paid employment each object has its own impact on the interests of each individual, motivational work Bá o Purchase of materials delivered right to work to reduce warehousing costs, go to the production team to ensure continuity of production and limit wastage and loss 5.2.2 Disadvantages in accounting for construction cost Due to the particular nature of the industry, so the actual cost control schedule is very difficult In the process of implementation of construction works which the prices of materials and fuel higher than the estimate will cause many obstacles to the construction However, the company may send a report to be pleased subsidy Through each stage, the Company uses to calculate the cost of temporarily calculated cost of production progress and final actual cost But when the value paid workload finished in the same proportion that it is always lower than the actual value arising Suporvisor: PhD Le Kim Ngoc 60 Phan Ngoc Anh - Accounting 54A Reality does not always work well constructed and properly correct the estimate of the plan but also influenced by environmental factors: the flood season or depressions generally requires additional mass of rock elements and fuel for that area but other areas can reduce the amount of fuel due to the high hills land or rising costs of materials also slowed construction progress When there are losses in the construction process due to subjective or objective to bring, accountants not keep track so identify responsible objectives is very slow, this did not reflect the determine the cost of production in the reporting period, directly affect the cost of construction For the transfer of documents: hợ p In general, the transfer vouchers is slow led to accrued at the end much, the accounting information as well as providing leadership to the business results therefore also be affected ng For cost items, accounting also has some shortcomings, such as: tổ - Cost for direct materials: o th ực tậ p Currently the materials are gathered directly for each project, work item and delivered stock at used projects This is likely to affect the supply of materials for each project, because the majority of works are often far away, does not guarantee the necessary demand for raw materials of each work, construction items, affect the process of completing construction projects of the company cá - Cost for direct labors: Bá o Currently, cost for direct labors of Tuong Lan Company include: direct production cost, labors, control construction machines labors and other direct department It is not recorded into ACC 623 part of cost for control construction machines labors This will increase the cost for direct labor and reduce the cost for construction instruments Although not affect the calculation of costs, but it alters the structure of production costs as well as the change in percentage of costs that make it difficult for the monitor, analysis production costs and product cost, set plans to reduce production costs and lower product cost - Cost for construction instruments: As mentioned above, recording cost for control construction machine labors into ACC 622 without recording into ACC 623, which reduces the cost for construction instruments Suporvisor: PhD Le Kim Ngoc 61 Phan Ngoc Anh - Accounting 54A In addition to not open the sub-account (6231, 6232, ) as well as affect the accounting arising monitoring makes it difficult to manage costs, especially would be very difficult to track details on the books, affect the plan to reduce costs and lower product cost - Overhead cost: hợ p As well as cost for construction instruments, the cost for general production of the company may not record detailed into the sub-account for each object of professional and economic incurred as depreciation of fixed assets, not accounted for in ACC 6274, but only recorded into account ACC 627 However this does not change the total number of cost for general production, but it affects the work of the structural analysis of cost items, serve the goal of reducing costs, lower product cost of Tuong Lan Company ng 5.3 Recommendations to complete production cost accounting at Tuong Lan Construction Joint Stock Company ực tậ p tổ After the internship period in the company, on the basis of theory learned at the university, combined with the actual company that I learned, to overcome some problems exist, through the comments section overview on the status of management and accounting of production costs at Tuong Lan Cons, JSC I strongly make some comments below: Bá o cá o th Firstly, the transfer of documents in Tuong Lan Company is having quite drawbacks As the company has wide operating areas, the construction works in many different areas, so the complete documents of construction teams up to Tuong Lan Company is delayed inevitably The slowly completion of vouchers is for the reason which the company is in the remote, difficult travel conditions and costly, so that the captain usually complete invoices end of month or end of the quarter This would affect the work of accounting, accounting information and provides leadership, influenced partly to production and business activities of the company In my opinion, company should urge the completion certificate from the construction teams by giving a number of provisions of the fulfillment voucher forms derived from the company's securities is carried out in advance for the team to take care of the materials and manpower to be overcome somewhat limited in terms of complete documents The Company may make such regulations: Teams must complete this n vouchers for the next advance and advance level needs to be a review of the departments concerned, there is such a new team responsible for vouchers by the deadlines specified Suporvisor: PhD Le Kim Ngoc 62 Phan Ngoc Anh - Accounting 54A Secondly, for the cost items have some shortcomings as mentioned above I have some recommend that: - Cost for direct materials: As mentioned in the disadvantages of materials from the stock, this interferes with the supply of materials and delivery stock procedures To mitigate this, the company should be allocated to the production teams bought materials themselves, but must identify the source of documents, as a basis for Debit ACC 621 - as the purchase invoices, the delivery records, the minutes will be made on the spot and then move invoices and accounting records to make room on the legal basis for recording accounting books hợ p Doing those, contribute significantly to the accounting of the company, accountant does not need the receipt notes, delivery notes while ensuring records reflect the full cost for raw materials for construction ng - Cost for direct labors: cá o th ực tậ p tổ As stated in the disadvantages of direct labor costs of the company including control construction machines labors and other direct departments This would affect the cost structure of the business so will make it difficult for the monitoring, analysis and management of production costs and product prices To overcome this shortcoming, the company should proceed with gathering machine control costs to direct labor costs (ACC 622) that does not set on the cost of the machine (ACC 623) according to the accounting entry Debit ACC 622: Wages of direct labors Bá o Besides the accounting of the expense item, the fostering qualified accountant is also an important issue Accounting staffs are enthusiastic, qualified and experienced in the work, but to adapt to the current changes, especially in the transition from manual accounting to accounting machines not only requires experience, accountant qualifications in skills but also operated on board This requires companies to quickly enhance training for qualified accountants, particularly for the use of the machine, in addition to more closely manage information cost analysis will know the elements positively influence the cost of products, and thereby consider savings or wasted costs in construction and finding reasonable measures to reduce costs and lower the cost of construction products Suporvisor: PhD Le Kim Ngoc 63 Phan Ngoc Anh - Accounting 54A CONCLUSION ực tậ p tổ ng hợ p In the market economy with fierce competition at present, a company can only survive and withstand the activities of production and business of enterprises to bring economic benefits - social, is to achieve legitimate business, to fully implement its obligations to the State To this, companies must incorporate proper use of inputs; ensure the output quality and balance economic accounting To achieve this, economic data kept particularly important role in governing the decisions of the leadership It is associated with the work of the production cost accounting and costing in general manufacturing businesses and construction firms in particular Construction cost is always associated with the use of assets, supplies and labors in production The calculation of accurate and full product cost to create conditions for enterprises correctly identifies their financial results Therefore, rational use, saving construction costs along with lower costs strive product really is a matter of necessity, the main tasks of the business, as it is imperative to increasing social accumulation The requirement arises constantly innovate finishing work production cost accounting and costing in the construction business in particular and the general manufacturing enterprises, to adapt to the requirements of management of mechanisms Bá o cá o th Recognizing this, during the internship and thesis preparation, I have tried to study and learn more about the theory and practice of business accounting in general, particularly looking a deeper understanding of accounting aggregation production costs, costing and accounting system currently applied in our country today Helped, dedicated of the teachers, especially the hearted guidance of the teacher PhD Le Kim Ngoc and uncles, brothers and sisters in Finance – Accounting Department at Tuong Lan Company, I have completed graduation thesis with topic: "Improving aggregation production cost accounting in Tuong Lan Construction Joint Stock Company " Despite my efforts, as well as by the level of awareness and limited practice time is not long, this article only mentions the issues most fundamental nature, as well as just making initial comments, certainly not avoid negligence and shortcomings I look forward to receiving the attention of the teacher comments to my articles be enjoyable Suporvisor: PhD Le Kim Ngoc 64 Phan Ngoc Anh - Accounting 54A Bá o cá o th ực tậ p tổ ng hợ p Again, I would like to express my gratitude to Teacher PhD Le Kim Ngoc who has dedicated guide you complete this thesis and thanks to uncles, brothers and sisters in Finance – Accounting Department and other departments in the Tuong Lan Construction Joint Stock Company Suporvisor: PhD Le Kim Ngoc 65 Phan Ngoc Anh - Accounting 54A REFERENCES ng hợ p Vietnamese: PGS.TS Phạm Văn Dược (2006) Kế toán quản trị Nhà xuất Thống kê, TP HCM TS Phan Đức Dũng (2006) Kế tốn chi phí tính giá thành Nhà xuất Thống kê, TP HCM TS Võ Văn Nhị, ThS Huỳnh Lợi, ThS Nguyễn Khắc Tâm (2002) Kế toán chi phí Nhà xuất Thống kê, TP HCM Nguyễn Anh Tuấn (2010).Hướng dẫn thực hành – Lập, luân chuyển chứng từ ghi sổ kế toán doanh nghiệp.Nhà xuất Đại học Kinh tế quốc dân, Hà Nội PGS TS Nguyễn Thị Liên, PGS TS Nguyễn Văn Hiệu (2009), Giáo trình thuế, Nhà xuất Học viện tài Bá o cá o th ực tậ p tổ English: Kurt Pany (Fifth edition), “Intermediate Accounting”, McGraw-Hill Irwin O Ray Whittington (Fourth edition), “Principles of Auditing & Other Assurance Services”, McGraw-Hill Irwin Jeffrey J Archambault, “Accountant in Business”, BPP Learning Media Ministry of Finance, Decision No.15/2006/QD-BTC effective on 20th March, 2009 Suporvisor: PhD Le Kim Ngoc 66 Phan Ngoc Anh - Accounting 54A APPENDIX Bá o cá o th ực tậ p tổ ng hợ p PHIẾU ĐIỀU TRA ĐƠN VỊ THỰC TẬP Tên công ty: Công ty Cổ phần xây dựng Tường Lân Địa chỉ: Số 93A, Hà Trì, Hà Cầu, Hà Đơng, Hà Nội Sinh viên thực hiện: Phan Ngọc Anh Lớp: Kế toán tiên tiến 54A Khoa Kế toán tiên tiến, trường Đại học Kinh tế quốc dân Cảm ơn quý cơng ty tiếp nhận nhiệt tình hướng dẫn tơi q trình thực tập cơng ty Để nâng cao chất lượng tính xác thực thơng tin nhằm mục đích khảo sát chun sâu hồn thiện khóa luận tốt nghiệp, xin q ơng (bà) vui lòng trả lời câu hỏi theo hình thức đánh dấu vào trống : Mơ hình tổ chức máy kế tốn đơn vị hình thức nào?  Mơ hình kế tốn tập trung  Mơ hình kế tốn phân tán  Mơ hình kế tốn vừa tập trung vừa phân tán Đơn vị hạch toán hàng tồn kho theo phương pháp nào?  Kê khai thường xuyên  Kiểm kê định kỳ Phương pháp tập hợp chi phí sản xuất đơn vị áp dụng thống không?  Có  Khơng Thời điểm tập hợp chứng từ kế tốn trụ sở từ cơng trình thi cơng nào?  Cuối tháng  Giữa tháng  Tùy vào thời điểm kế tốn cơng trình trụ sở Phương thức tốn công ty áp dụng mua vật liệu chi phí khác liên quan đến cơng trình gì?  Thanh toán trực tiếp tiền mặt  Thanh tốn qua ngân hàng 6.Cơng ty nộp thuế GTGT theo phương pháp ?  Trực tiếp  Khấu trừ Suporvisor: PhD Le Kim Ngoc 67 Phan Ngoc Anh - Accounting 54A Bá o cá o th ực tậ p tổ ng hợ p Cơng trình bàn giao theo tiến độ cơng trình có biên khơng?  Có  Khơng Cơng ty có phát sinh trường hợp sau q trình tốn cơng trình hồn thành khơng? - Thu hồi ngun vật liệu thừa :  Có  Khơng - Bán vật dụng khơng cần thiết di chuyển sang cơng trình khác:  Có  Khơng - Chi phí ngồi dự tốn cơng trình hạch tốn vào sổ trực tiếp khơng?:  Có  Khơng Đơn vị sử dụng loại chứng từ nào?  Hóa đơn GTGT  Phiếu thu, chi  Giấy báo nợ, có ngân hàng  Phiếu xuất kho, nhập kho  Giấy đề nghị tốn  Tất 10 Các hình thức thu tiền cơng trình hồn thành gì?  Tiền mặt  Chuyển khoản  Hình thức khác  Tất Suporvisor: PhD Le Kim Ngoc 68 Phan Ngoc Anh - Accounting 54A