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PHIẾU THU/RECEIPT VOUCHER
Ngày …….tháng ……. năm ………….
Quyển số:………………..
(Liên 1: Lưu thủ quỹ/ Copy 1: Save in cashier ) Số:………………………..
Nợ: ………………………. Có: ……………………….
Người nộp tiền/Payer : …………………………………………………………………………………………...………..
Bộ phận công tác/Dept : …………………………………………………………………………………………………… Lý do/Reason :……………...……………………………………………………………………………………………….
Số tiền/Amount :……………………………. Viết bằng chữ/By word :…………………………………………………
……………………………………………………………………………………………………………………………….Chứng từ kèm theo/Attached voucher : …………………………………………………………………………………. Chứng từ kèm theo/Attached voucher : ………………………………………………………………………………….
Giám đốc Kế toán trưởng
Director Chief
accountant
Thủ quỹ
Cashier Người lập phiếu Người nộp tiền
Prepared by Payer
(Ký, họ tên) (Ký, họ tên) (Ký, họ
tên) (Ký, họ tên) (Ký, họ tên)
Form No: USB-FIN01-04
Rev: 00 Issue: 5/26/2016
CÔNG TY TNHH NHÀ THÉP UNIVERSAL VIETNAM
Địa chỉ/Address: 54 Trương Quốc Dung, Phường 10, Quận Phú Nhuận, TP.HCM MST/Tax code: 0313957830
PHIẾU THU/RECEIPT VOUCHER
Ngày …….tháng ……. năm ………….
Quyển số:………………..
(Liên 2: Lưu phịng kế tốn/ Copy 2: Save in accountant dept ) Số:………………………… Nợ: ………………………. Có: ……………………….
Người nộp tiền/Payer : …………………………………………………………………………………………...………..
Bộ phận công tác/Dept : …………………………………………………………………………………………………… Lý do/Reason :……………...……………………………………………………………………………………………….
Số tiền/Amount :……………………………. Viết bằng chữ/By word :…………………………………………………
……………………………………………………………………………………………………………………………….Chứng từ kèm theo/Attached voucher : …………………………………………………………………………………. Chứng từ kèm theo/Attached voucher : ………………………………………………………………………………….
Giám đốc Kế toán trưởng
Director Chief
accountant
Thủ quỹ
Cashier Người lập phiếu Người nộp tiền
Prepared by Payer
(Ký, họ tên) (Ký, họ tên) (Ký, họ
Step 3: Contributing the system of accounting account use in management
Based on the available system of accounting account which issued by The Ministry of Finance, I conduct to detail each account into smaller accounts that suitable for management requirements. There are some directions of detailing accounting account:
Items Method of detailing accounting
account
Account payables/ Account receivables Detail in each supplier/ customer
Advance account Detail in each staff
Cost account Detail in each construction project
Revenue account Detail in each construction project Expense account Detail in fixed/ variable/mixed account
Cash on hand Detail in each type of currency
Cash on bank Detail in each type of each bank and each
type of currency
Step 4: Contributing the system of accounting report use in management
There are two types of reports need to contribute, it was showed in bellow table:
Financial statement Special reports/statements
- Similar with the forms which issued by Government, the financial statement for management function include 4 types of statements:
+ Balance sheet; + Income statement; + Cash flow statement;
+ Notes of financial statement.
The content of each above financial statement should be like with issued statements. However, depending on each managing requirements, the company
These types of reports are specialized for each type of business. The company business in construction industry, therefore, the company should contribute additional forms of report in order to following clearly the situation of the company. Some reports should be made such as:
- Report of the real cost of each construction project include material cost, employee cost, general cost.
will design the better form
detail server for decision- managerswith moremaking of Report of loss/gain of each construction project.Report for the implementation of each purchasing contract and sale contract.
Step 5: Contributing the process of check and the person who are in charge of check
the accounting documents/reports
The checking of documents/ reports should be appointed for the persons whom have suitable competences to avoid any mistake occurs.
The process of checking should be regulated in each detail process which were contributed in Step 2.
PART V - CONCLUSION
Like other new companies, in business operation, the problems which the US Buildings faced are unavoid. However, the company should identify problems from symptoms to eliminate maximum the negative effects from these problems. This thesis help the company find out the potential problem and potential causes in accounting department, from that giving out the suitable alternatives and write down action plan for solutions. The thesis have some unavoidable limitations, there are: (1) Data limitations as not enough information is provided or enough detail; (2) Interview sample limitations mean lacking of interviewees and choosing wrong participants for the interview. Therefore, the managers should take into account these limitations when they apply it in the real.