MINISTRY OF EDUCATION AND TRAINING
HO CHI MINH CITY UNIVERSITY OF TECHNOLOGY FACULTY OF ACCOUNTING - FINANCE - BANKING
GRADUATION THESIS
ACCOUNTING FOR COLLECTING PRODUCTION COSTS AND CALCULATE PROJECT COSTS AT AN PHONG CONSTRUCTION COMPANY LIMITED
Industry: ACCOUNTING
Major: FINANCIAL ACCOUNTING
Instructor: MSc. Phan Minh Thuy Student: Nguyen Huong Lan Student ID: 1211180281 Class: 12DKTC03
Ho Chi Minh City, 2016
COMMITMENT
I certify that this is my research topic. The results and figures in the graduation thesis report were conducted at An Phong Construction Company Limited, not copied from any other source. I am fully responsible to the school for this commitment.
Ho Chi Minh City, date month year 2016
Author
ACKNOWLEDGEMENTS
During my time studying at Ho Chi Minh City University of Technology, I received dedicated instruction from teachers, who equipped us with extremely solid knowledge and promptly updated new issues at home and abroad related to professional issues, creating favorable conditions for us to approach the working environment well in the future.
First of all, I would like to express my deep gratitude to all the teachers of Ho Chi Minh City University of Technology for the invaluable knowledge that you have imparted to us, and sincerely thank the teachers of the Faculty of Accounting - Finance - Banking, who are always dedicated and devoted. Thank you Ms. Phan Minh Thuy, who directly guided, enthusiastically edited, and gave me feedback to complete this graduation internship report.
Next, I would like to sincerely thank the Board of Directors of An Phong Construction Company Limited in general and the Finance and Accounting Department in particular for creating conditions for me to do an internship at the Company. I would also like to thank Ms. Le Thi Kim Dong and the staff in the department for their enthusiastic help, creating conditions for me to have practical contact, accumulate experience and provide necessary data and information during the internship.
However, in the process of making the report, there are inevitably mistakes. I look forward to receiving valuable contributions from teachers and colleagues at the company so that I can gain more complete knowledge.
Thank you very much!
Ho Chi Minh City, date month year 2016
Thank you
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LIST OF ABBREVIATIONS
Fixed assets
Fixed assets | |
Social insurance | Social insurance |
Health insurance | Health insurance |
Social Insurance | Unemployment insurance |
TK | Account |
NVL | Raw materials |
VAT | Value added |
Production and business | Production and business |
CPNCTT | Direct labor costs |
CPNVLTT | Direct material cost |
Contract | Bill |
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LIST OF TABLES
Table 4.1: Summary table of production costs Table 4.2: Cost calculation table
LIST OF CHARTS, GRAPHS, DIAGRAMS, IMAGES
Diagram 1.1: Organizational structure chart of An Phong Construction Company Limited
Diagram 1.2: Organizational chart of the accounting department of An Phong Construction Company Limited Diagram 2.1: Diagram of accounting for direct material costs
Diagram 2.2: Diagram of accounting for direct labor costs Diagram 2.3: Diagram of accounting for general production costs
Diagram 2.4: Diagram of accounting for construction machinery costs Diagram 2.5: Diagram of accounting for production costs