QUY TRNH TM NG V QUYT TON TM NG TIN MT1. 1. MC CH :(Quy trnh ny c son tho lm gi ? gii quyt vn g ?) - Tng cng cng tc qun l tin mt , qun l cng n tm ng nhm s dng tin vn ng mc ch, ng vic . - Xc nh r trch nhim quyn hn trong, trnh t tm ng v quyt ton tin tm ng . - Lu tr chng t cht ch v c h thng phc v cho vic theo di , thanh quyt ton ng i tng, nng cao hiu qu s dng vn. 2. 2. PHM VI P DNG : lit k tt c) (Quy trnh ny chi phi cng vic ca cc phng ban b phn no ?

Quy trnh ny chi phi tt c CBNV trong Cng ty, thuc : -Phng iu -Phng kinh doanh tng hp -Phng hnh chnh -Phng threebond -Thng x tax -Phng K ton -B phn kho, Bc xp , ng gi , phn loi 3. 3. NH NGHA THUT NG & T VIT TT: (gii thch cc thut ng, cc t vit tt s dng trong quy trnh ny ) Gim c : G Trng phng: TP K ton trng : KTT K ton thanh ton :KTTT Th qu : TQ Nhn vin: NV 4. TI LIU THAM KHO : (Lit k cc vn bn, tiu chun, quy nh , l c s son tho quy trnh ny k c cc quy trnh khc trong h thng qun l cht lng) -H thng Ti khon k ton p dng cho Doanh nghip va v nh Vit nam, ban hnh theo Quyt nh 144 TC/CKT, v cc vn bn sa i b sung ch k ton -H thng s k ton, trong ch yu l S theo di cng n Tm ng. -H thng chng t k ton : Phiu thu , chi tin mt, Phiu xut Tm ng , Phiu thanh ton tin tm ng . -Tiu chun ISO 9001-2000. 5. M T : 1

5.1. Lu tm ng :Cng on Trch nhim thc hin Lu (s dng cc k hiu theo quy c ) Biu mu p dng, ti liu lin quan

Nhn vin 1 Phiu xut tm ng Phieu e xuat tam ng Phieu e xuat tam ng

2

Gim c

Xem xt, duyt

K ton trng3

Phiu chi Phiu chi tin

Th qu4

Phieu chi Chi tin Phiu chi

5

K ton trng, Th qu

Lu H s

Phiu xut tm ng S theo di n tm ng

5.1 Lu quyt ton tm ng :

2

Cng on 1

Trch nhim thc hin NV

LU (S dng cc k hiu theo quy c) ngh thanh ton

Biu mu p dng Ti liu lin quan Phiu ngh thanh ton Cc chng t pht sinh c lin quan

2

KTTT Kim tra , i chiu

Phiu ngh thanh ton Phiu nhp kho, ho n VAT,

3

KTT , G Xem xt, Duyt

Phiu ngh thanh ton

4

KTTT Phiu chi Phiu thu

Phiu chi Phiu thu

5

TQ Chi hoc thu tin

Phiu chi Phiu thu

6

KTTT, TQ

Lu H s

Phiu chi ,Phiu thu, Phiu ngh thanh ton,Phiu nhp kho, ho n VAT,

3

5.2.

Din gii chi tit Tm ng :Cng on Tn Cng on Trch nhim (ai lm ?) M t thc hin cng on (Lm iu g & lm nh th no, nu r: u ? lc no ? trong bao lu ?)Trong qu trnh kinh doanh pht sinh cc nghip v kinh t yu cu phi c tin vn thc hin, NV xut cho tm ng tin thc thi nhm v.trnh trng phng duyt.

Chun chp nhn (Nh th no l t/c i vi cng on)

Biu mu p dng, h s (Bng chng li)

1 xut

Nhn vin , Trng phng Gim c

Ghi ng, ghi , cc yu cu trong biu mu lp sn, c k tn ca NV v trng phng . K duyt tm ng

Phiu xut tm ng Phiu xut tm ng Phiu chi

Quyt nh2

Xem xt v quyt nh cho tm ng

3

Thc hin Thc hin

K ton thanh ton Th qu

Vit phiu chi. Cn c vo phiu chi, chi tin cho nhn vin

Ghi r ni dung kinh t pht sinh , h tn ngi tm ng tin

4

Ngi nhn tin k nhn v ghi r Phiu chi h tn, s tin nhn. H s lu y , c th t, d tm kim khi cn thit.

5

Thc hin

K ton thanh ton, Th qu

Lu y H s tm ng tin Hch ton va ti khon k ton, ghi chp s sch ng i tng

5.2Cng on

Din gii chi tit Thanh ton tm ng:Tn Cng on Trch nhim (ai lm ?) M t thc hin cng on (Lm iu g & lm nh th no, nu r: u ? lc no ? Chun chp nhn (Nh th no l t/c i vi Biu mu p dng, h s (Bng chng li)

4

trong bao lu ?)

cng on)

1

e ngh

NV

Khi thc hien xong nghiep vu kinh te, nhan vien tap hp tat ca chng t phat sinh co lien quan, lam e ngh thanh toan e tr so tien ma nhan vien a ng . Kiem tra tnh hp ly hp phap cua chng t, oi chieu tong so tien e ngh thanh toan vi cac chng t hoa n kem theo. Kiem tra xem xet, ky duyet

Chng t ay u, ro rang , co th t thi gian

Giay e ngh thanh toan Cac hoa n chng t lien quan Giay e ngh thanh toan Cac hoa n chng t lien quan Giay e ngh thanh toan Cac hoa n chng t lien quan Phieu thu Phieu chi

2

Kiem tra,oi chieu

KTTT

Chng t ay u, ro rang , co th t thi gian

3

Ky duyet

KTT,G

Chng t ay u, ro rang , co th t thi gian

4

Thc hien KTTT

Viet phieu thu lai toan bo so tien a ng Viet phieu chi so tien c duyet thanh toan

Ghi ro rang, ung so tien a duyet

5

Thc hien

TQ

Thu lai tien cua NV neu so tien a ng ln hn so c duyet chi Chi them tien cho NV neu so tien a ng nho hn so tien c duyet chi.

Thu chi bu tr nhau khong nham lan

Phieu thu Phieu chi

6

Thc hien

KTTT, TQ

Lu ay u Ho s tam ng tien

Ho s lu ay u , Hach toan vao tai khoan ke toan, ghi co th t, de tm kiem khi can thiet. chep so sach ung oi tng

Phieu thu Phieu chi Giay e ngh thanh toan Cac hoa n chng t lien quan

5

6. BIEU MAU AP DUNG, HO S:Stt Tn biu mu Nhn bit K hiu biu mu Bo qun (Ni lu h s) Bo v (Thm quyn truy cp, ai c php truy cp) Thi gian lu h s Cch hu h s

1 2 3 4 5 6 7

Phiu xut tm ngGiy ngh thanh ton

XT-LS NTT-LS PC-LS PT-LS

Phng k ton Phng k ton Phng k ton Phng k ton

K ton, Qun tr, Gim c K ton, Qun tr, Gim c K ton, Qun tr, Gim c K ton, Qun tr, Gim c

10 nm 10 nm 10 nm 10 nm

Chuyn kho lu tr tip 10 nm Chuyn kho lu tr tip 10 nm Chuyn kho lu tr tip 10 nm Chuyn kho lu tr tip 10 nm

Phiu chi Phiu thu

6