hoa.nguyenxuan50
New Member
Download Luận văn Materials accounting in nissei electric hanoi company
TABLE OF CONTENT
PREFACE 1
CHAPTER I: GENERAL THEORY FOR MATERIALS ACCOUNTING IN PRODUCTIVE ENTERPRISES 3
1.1. Materials and materials accounting issues 3
1.1.1. Definition and characteristic of materials 3
1.1.2. Classification of materials 3
1.1.2.1. According to materials’ use 3
1.1.2.2. According to suppliers 4
1.1.2.3. According to purpose using 4
1.1.3. Measurement of materials 4
1.1.3.1. Determine cost of materials stored 5
1.1.3.2. Determine cost of materials used 6
1.1.4. Managing requirement and accounting duty for materials 9
1.1.4.1. Managing requirement for materials 9
1.1.4.2. Accounting duty for materials 10
1.2. Materials accounting 10
1.2.1. Detail accounting for materials 10
1.2.1.1. Parallel inventory cards method 12
1.2.1.2. Balance books recording method 12
1.2.1.3. Rotation collation books recording method 13
1.2.2. Synthetic accounting for materials 14
1.2.2.1. Periodic inventory system 14
1.2.2.2. Perpetual inventory system 17
1.2.3 Accounting for stock taking and revaluating of materials 20
1.2.4. Provision for decline in materials 22
1.2.5. Form of accounting books 23
1.2.6. Accounting software for materials accounting 25
CHAPTER II: MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY 27
2.1. Nissei group and Nissei Electric Hanoi Co.,Ltd 27
2.1.1. Nissei group 27
2.1.2. Nissei Electric Hanoi Company 30
2.1.2.1. The foundation and development process of the company 30
2.1.2.2. The characteristic of producing organization 31
2.1.2.3. The characteristic of management of the company 34
2.1.2.4. The characteristic of accounting system of N.E.H 37
2.2. Materials accounting in N.E.H 41
2.2.1. Accounts used for materials accounting 41
2.2.2. Characteristic and management of materials in N.E.H 42
2.2.3. Materials accounting at the beginning of month 46
2.2.4. Procedures for increment of materials in N.E.H 49
2.2.5. Cost of materials stored and examples 51
2.2.6. Materials accounting at the end of month 61
2.2.7. Some special transactions 66
2.2.8. Materials accounting books 69
CHAPTER III: SUGGESTIONS TO IMPROVE MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY AND LESSONS FOR VIETNAMESE COMPANIES 72
3.1. Suggestions to improve materials accounting in N.E.H 72
3.1.1. Opinions of materials accounting in N.E.H 72
3.1.1.1. Management system 72
3.1.1.2. Materials management 73
3.1.1.3. BPCS software 74
3.1.2. Suggestion to improve materials accounting in N.E.H 80
3.1.2.1. Classification and management of materials 80
3.1.2.2. Documents and reports 81
3.1.2.3. Other general solutions for N.E.H 81
3.2. Lessons for Vietnamese enterprises 81
3.2.1. Deploying ERP system in Vietnamese enterprises 81
3.2.2. Contribute enterprise culture with ERP 83
3.2.3. Lesson for materials accounting and management of materials 85
Để tải bản DOC Đầy Đủ xin Trả lời bài viết này, Mods sẽ gửi Link download cho bạn sớm nhất qua hòm tin nhắn.
Ai cần download tài liệu gì mà không tìm thấy ở đây, thì đăng yêu cầu down tại đây nhé:
Nhận download tài liệu miễn phí
Deputy General Director (DGD): works as the counselor of the GD. DGD monitors directly General Affair, Accounting and IT Department.
Section Manager: there are three section heads monitor directly Engineering, Production and Production Engineering section. They plan, coordinate directly and supervise actions of the sections in general.
General affairs department: offers a safe and healthy working environment and chances of learning by training both in and outside of the company as well as training in Japan, provides sufficient welfare and prompt salary; duties on recruitment, personnel management, updating new law policy and other administrative works.
Accounting department: collects and records all economic transactions involved, draws financial statements monthly and supplies accounting information for managers, etc…
IT department: is in large of installing, repairing and settling information and technology problems for the company like installing computer and other machinery ensuring to work fluently.
Export-import department: implement import and export procedures timely and legally.
Production managing department: controls the quantity of products according to orders on the system and the completing level those orders of workshops; gives solutions timely if necessary; deal with the differences on quantity of materials, goods…between invoice and reality or the system.
Purchase department: contacts to customers and suppliers; implements purchasing process suitably and legally.
Engineering section: make samples according to customers’ design and experiments with new products that are requested from N.E.J engineering Dept; test samples and appraise trial manufacture result before mass production; improve production process and educate for machine operators. They must be good at Japanese because they often contact to Japanese experts.
Production section: manages and controls production of workshops, quality and quantity of products.
Production engineering: deals with problems occurred in the production process.
The characteristic of accounting system of N.E.H:
Structure of accounting system of N.E.H:
Due to the requirement of the operative organization and the managing ability, N.E.H accounting system is organized according to the concentration form that has only one central accounting department.
Chief accountant -
- General accountant
Accountant of receivable amounts and revenues
Accountant of payable, tangible fixed assets and inventories
Accountant of bank deposit
Cashier
Accountant of salary and amounts withhold from salary
Diagram 2.4: Structure of the accounting department
At present, the accounting department of N.E.H includes:
Chief accountant and general accountant: supplies directly all accounting information to the director, gives suggestions of developmental strategy of the company such as mobilizing capital policy, investing policy; assumes general responsibility for information supplied by the accounting department as well as is the general accountant who synthesizes data, assemble costs… to make financial statements.
Accountant for receivable amounts and revenue (AR): monitors and records all receivable amounts in detail, ensures fully receiving debts; records timely every amount of revenue and makes detailed revenue reports;
Accountant for payable amounts, fixed assets and inventories (AP): monitors and records all payable amounts in detail; records increasing and reducing of fixed assets timely as well as reflects their depreciation; records and monitors store and using materials and tool quantity, adjusts their quantity if there is any difference between invoice and practice, etc..
Accountant for bank deposit: determines payable amounts become due and implements transfer procedures for suppliers as well as customers (if any).
Accountant for bank deposit, salary and amounts withhold from employee’s salary: gives salary to employees through accounts basing on the basic salary and the actual salary, calculates social and health insurance amount as well as trade union fee, tabulates Board of salary settlement and checks Board of timekeeping
Cashier: pays cash to the domestic suppliers basing on approved payable vouchers, daily balances the accounts everyday; makes the report of balance of the budget at the end of day, makes the report of cash balance at the end of month.
The accounting policy:
Fiscal year starts on Jan 1st and ends on Dec 31st. The accounting period is month.
Unit currency: USD
N.E.H is an exporting-processing enterprise in the industry zone so it applies VAT rate: 0% (according to the circular 32/2007/BTC-TT); they must not pay for custom duties (according to the degree 149/2005/ND-CP)
Tangible fixed assets accounting method:
Evaluation principle: according to historical cost and depreciation amount;
Depreciation method: Straight-line method.
Inventories accounting method:
Applying periodic raw materials system;
Applying perpetual tools, spare-parts system and other materials;
Determining cost of used material according to average method;
Spare-parts are allocated for twelve months.
Form of accounting books:
N.E.H applies General Journal accounting form and uses accounting software BPCS for accounting process.
Original documents
General Ledger
General Journal
Subsidiary accounting cards and books
Financial Statement
Trial balance statement
BPCS software
Diagram 2.5: Accounting process
BPCS software is used for all accounting parts. Some accounting parts such as materials, revenue accounting are implemented entirely on BPCS. Other accounting parts such as settlement over bank accounts, fix assets or spare-parts accounting; the accountant must input the data by hand into the BPCS.
Screen 1 of BPCS software:
Screen 1
After input in users’ name and password, click Ctrl, screen 2 will be displayed:
Screen 2
General Journal, General Ledgers and financial statements, etc… are available in BPCS but they are rough one. At the later every month, financial statements are made on Excel and sent to N.E.J including Balance sheets, cash flow statement, statement of operations and explanation notes accompanying financial statement. All the data and those books are kept on BPCS for the accountant checking. Therefore, N.E.H accounting department just keeps documents outside; General Ledgers, General Journal and other books are kept on BPCS.
Materials accounting in N.E.H:
Accounts used for materials accounting:
Account system of N.E.H is set up following the Decision 15/2006/QD-BTC of the Ministry of Finance including detail accounts. Each account is displayed by six numbers. Appling the periodic system for Materials, main accounts are used as: Acc 611; Acc 331. Acc 152 is used to display the amount of materials at the opening and ending of each month.
Account 611
Purchase account
Acc 611100
Purchase of materials
Acc 611101
Purchase of materials: it is used for materials imported from companies out of Nissei group
Acc 611102
Inter-company purchase of materials: it is used for materials imported from companies in Nissei group
Account 331
Payable amount
3311…
Domestic trade payable
Acc 331101
Trade payable-Domestic (USD): it is used for recording the amount paid in USD for materials imported from domestic
Acc 331102
Trade payable-Domestic (VND): it is used for recording the amount paid in VND for materials imported from domestic
3312…
Oversea trade payable
Acc 331200
Trade payable-Oversea: it is used for recording the amount paid for materials imported from company out of Nissei group
3313…
Inter group payable
Acc 331301
Inter payable-NJ: it is used for recording the amount paid for materials imported from Nissei Electric Japan
Acc 331302
Inter payable-NEHK: it is used for recording the amount paid for materials imported from Nissei Electric Hong Kong
Acc 331303
Inter payable-NEZS: it is used for recording the amount paid for materials imported from Nissei Electric Zhongshan
Acc 331304
Inter payable-NESH: it is used for recording the amount paid for materials imported from Nissei Electric Shanghai
Acc 331305
Inter payable-NEV: it is used for recording the amount paid for materials imported from Nissei Electric Vietnam
Acc 331306
Inter payable-NEKS: it is used for recording the amount paid for materials imported from Nissei Electric Kunshan
In there, Acc 611101 and Acc 611102 are used for recording the materials’ value imported outside and in Nissei group. Then data from these two accounts is transferred automatically to Acc 611100. Therefore, N.E.H can control the amount of materials imported from different sources. Materials are mainly imported from Nissei group. Onl...
Download miễn phí Luận văn Materials accounting in nissei electric hanoi company
TABLE OF CONTENT
PREFACE 1
CHAPTER I: GENERAL THEORY FOR MATERIALS ACCOUNTING IN PRODUCTIVE ENTERPRISES 3
1.1. Materials and materials accounting issues 3
1.1.1. Definition and characteristic of materials 3
1.1.2. Classification of materials 3
1.1.2.1. According to materials’ use 3
1.1.2.2. According to suppliers 4
1.1.2.3. According to purpose using 4
1.1.3. Measurement of materials 4
1.1.3.1. Determine cost of materials stored 5
1.1.3.2. Determine cost of materials used 6
1.1.4. Managing requirement and accounting duty for materials 9
1.1.4.1. Managing requirement for materials 9
1.1.4.2. Accounting duty for materials 10
1.2. Materials accounting 10
1.2.1. Detail accounting for materials 10
1.2.1.1. Parallel inventory cards method 12
1.2.1.2. Balance books recording method 12
1.2.1.3. Rotation collation books recording method 13
1.2.2. Synthetic accounting for materials 14
1.2.2.1. Periodic inventory system 14
1.2.2.2. Perpetual inventory system 17
1.2.3 Accounting for stock taking and revaluating of materials 20
1.2.4. Provision for decline in materials 22
1.2.5. Form of accounting books 23
1.2.6. Accounting software for materials accounting 25
CHAPTER II: MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY 27
2.1. Nissei group and Nissei Electric Hanoi Co.,Ltd 27
2.1.1. Nissei group 27
2.1.2. Nissei Electric Hanoi Company 30
2.1.2.1. The foundation and development process of the company 30
2.1.2.2. The characteristic of producing organization 31
2.1.2.3. The characteristic of management of the company 34
2.1.2.4. The characteristic of accounting system of N.E.H 37
2.2. Materials accounting in N.E.H 41
2.2.1. Accounts used for materials accounting 41
2.2.2. Characteristic and management of materials in N.E.H 42
2.2.3. Materials accounting at the beginning of month 46
2.2.4. Procedures for increment of materials in N.E.H 49
2.2.5. Cost of materials stored and examples 51
2.2.6. Materials accounting at the end of month 61
2.2.7. Some special transactions 66
2.2.8. Materials accounting books 69
CHAPTER III: SUGGESTIONS TO IMPROVE MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY AND LESSONS FOR VIETNAMESE COMPANIES 72
3.1. Suggestions to improve materials accounting in N.E.H 72
3.1.1. Opinions of materials accounting in N.E.H 72
3.1.1.1. Management system 72
3.1.1.2. Materials management 73
3.1.1.3. BPCS software 74
3.1.2. Suggestion to improve materials accounting in N.E.H 80
3.1.2.1. Classification and management of materials 80
3.1.2.2. Documents and reports 81
3.1.2.3. Other general solutions for N.E.H 81
3.2. Lessons for Vietnamese enterprises 81
3.2.1. Deploying ERP system in Vietnamese enterprises 81
3.2.2. Contribute enterprise culture with ERP 83
3.2.3. Lesson for materials accounting and management of materials 85
Để tải bản DOC Đầy Đủ xin Trả lời bài viết này, Mods sẽ gửi Link download cho bạn sớm nhất qua hòm tin nhắn.
Ai cần download tài liệu gì mà không tìm thấy ở đây, thì đăng yêu cầu down tại đây nhé:
Nhận download tài liệu miễn phí
Tóm tắt nội dung:
l directors in Nissei group. GD monitors directly Export - Import, Production Managing and Purchase - Sale Department.Deputy General Director (DGD): works as the counselor of the GD. DGD monitors directly General Affair, Accounting and IT Department.
Section Manager: there are three section heads monitor directly Engineering, Production and Production Engineering section. They plan, coordinate directly and supervise actions of the sections in general.
General affairs department: offers a safe and healthy working environment and chances of learning by training both in and outside of the company as well as training in Japan, provides sufficient welfare and prompt salary; duties on recruitment, personnel management, updating new law policy and other administrative works.
Accounting department: collects and records all economic transactions involved, draws financial statements monthly and supplies accounting information for managers, etc…
IT department: is in large of installing, repairing and settling information and technology problems for the company like installing computer and other machinery ensuring to work fluently.
Export-import department: implement import and export procedures timely and legally.
Production managing department: controls the quantity of products according to orders on the system and the completing level those orders of workshops; gives solutions timely if necessary; deal with the differences on quantity of materials, goods…between invoice and reality or the system.
Purchase department: contacts to customers and suppliers; implements purchasing process suitably and legally.
Engineering section: make samples according to customers’ design and experiments with new products that are requested from N.E.J engineering Dept; test samples and appraise trial manufacture result before mass production; improve production process and educate for machine operators. They must be good at Japanese because they often contact to Japanese experts.
Production section: manages and controls production of workshops, quality and quantity of products.
Production engineering: deals with problems occurred in the production process.
The characteristic of accounting system of N.E.H:
Structure of accounting system of N.E.H:
Due to the requirement of the operative organization and the managing ability, N.E.H accounting system is organized according to the concentration form that has only one central accounting department.
Chief accountant -
- General accountant
Accountant of receivable amounts and revenues
Accountant of payable, tangible fixed assets and inventories
Accountant of bank deposit
Cashier
Accountant of salary and amounts withhold from salary
Diagram 2.4: Structure of the accounting department
At present, the accounting department of N.E.H includes:
Chief accountant and general accountant: supplies directly all accounting information to the director, gives suggestions of developmental strategy of the company such as mobilizing capital policy, investing policy; assumes general responsibility for information supplied by the accounting department as well as is the general accountant who synthesizes data, assemble costs… to make financial statements.
Accountant for receivable amounts and revenue (AR): monitors and records all receivable amounts in detail, ensures fully receiving debts; records timely every amount of revenue and makes detailed revenue reports;
Accountant for payable amounts, fixed assets and inventories (AP): monitors and records all payable amounts in detail; records increasing and reducing of fixed assets timely as well as reflects their depreciation; records and monitors store and using materials and tool quantity, adjusts their quantity if there is any difference between invoice and practice, etc..
Accountant for bank deposit: determines payable amounts become due and implements transfer procedures for suppliers as well as customers (if any).
Accountant for bank deposit, salary and amounts withhold from employee’s salary: gives salary to employees through accounts basing on the basic salary and the actual salary, calculates social and health insurance amount as well as trade union fee, tabulates Board of salary settlement and checks Board of timekeeping
Cashier: pays cash to the domestic suppliers basing on approved payable vouchers, daily balances the accounts everyday; makes the report of balance of the budget at the end of day, makes the report of cash balance at the end of month.
The accounting policy:
Fiscal year starts on Jan 1st and ends on Dec 31st. The accounting period is month.
Unit currency: USD
N.E.H is an exporting-processing enterprise in the industry zone so it applies VAT rate: 0% (according to the circular 32/2007/BTC-TT); they must not pay for custom duties (according to the degree 149/2005/ND-CP)
Tangible fixed assets accounting method:
Evaluation principle: according to historical cost and depreciation amount;
Depreciation method: Straight-line method.
Inventories accounting method:
Applying periodic raw materials system;
Applying perpetual tools, spare-parts system and other materials;
Determining cost of used material according to average method;
Spare-parts are allocated for twelve months.
Form of accounting books:
N.E.H applies General Journal accounting form and uses accounting software BPCS for accounting process.
Original documents
General Ledger
General Journal
Subsidiary accounting cards and books
Financial Statement
Trial balance statement
BPCS software
Diagram 2.5: Accounting process
BPCS software is used for all accounting parts. Some accounting parts such as materials, revenue accounting are implemented entirely on BPCS. Other accounting parts such as settlement over bank accounts, fix assets or spare-parts accounting; the accountant must input the data by hand into the BPCS.
Screen 1 of BPCS software:
Screen 1
After input in users’ name and password, click Ctrl, screen 2 will be displayed:
Screen 2
General Journal, General Ledgers and financial statements, etc… are available in BPCS but they are rough one. At the later every month, financial statements are made on Excel and sent to N.E.J including Balance sheets, cash flow statement, statement of operations and explanation notes accompanying financial statement. All the data and those books are kept on BPCS for the accountant checking. Therefore, N.E.H accounting department just keeps documents outside; General Ledgers, General Journal and other books are kept on BPCS.
Materials accounting in N.E.H:
Accounts used for materials accounting:
Account system of N.E.H is set up following the Decision 15/2006/QD-BTC of the Ministry of Finance including detail accounts. Each account is displayed by six numbers. Appling the periodic system for Materials, main accounts are used as: Acc 611; Acc 331. Acc 152 is used to display the amount of materials at the opening and ending of each month.
Account 611
Purchase account
Acc 611100
Purchase of materials
Acc 611101
Purchase of materials: it is used for materials imported from companies out of Nissei group
Acc 611102
Inter-company purchase of materials: it is used for materials imported from companies in Nissei group
Account 331
Payable amount
3311…
Domestic trade payable
Acc 331101
Trade payable-Domestic (USD): it is used for recording the amount paid in USD for materials imported from domestic
Acc 331102
Trade payable-Domestic (VND): it is used for recording the amount paid in VND for materials imported from domestic
3312…
Oversea trade payable
Acc 331200
Trade payable-Oversea: it is used for recording the amount paid for materials imported from company out of Nissei group
3313…
Inter group payable
Acc 331301
Inter payable-NJ: it is used for recording the amount paid for materials imported from Nissei Electric Japan
Acc 331302
Inter payable-NEHK: it is used for recording the amount paid for materials imported from Nissei Electric Hong Kong
Acc 331303
Inter payable-NEZS: it is used for recording the amount paid for materials imported from Nissei Electric Zhongshan
Acc 331304
Inter payable-NESH: it is used for recording the amount paid for materials imported from Nissei Electric Shanghai
Acc 331305
Inter payable-NEV: it is used for recording the amount paid for materials imported from Nissei Electric Vietnam
Acc 331306
Inter payable-NEKS: it is used for recording the amount paid for materials imported from Nissei Electric Kunshan
In there, Acc 611101 and Acc 611102 are used for recording the materials’ value imported outside and in Nissei group. Then data from these two accounts is transferred automatically to Acc 611100. Therefore, N.E.H can control the amount of materials imported from different sources. Materials are mainly imported from Nissei group. Onl...