CONCLUDE
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Nowadays, building a reasonable and suitable accounting system or apparatus is an urgent issue for businesses because competition and efficiency are always put first. Especially the accounting of revenue, expenses and determining business results are very important in every business.
Maybe you are interested!
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Accounting for revenue, expenses and determining business results at Saigon Real Estate Joint Stock Company - 1 -
Completing the accounting of revenue, expenses and determining business results at Huong Duong Tourism Development and Service Company - 10 -
Accounting for revenue, expenses and determining business results at Construction and Trade Joint Stock Company 2 - 10 -
Accounting for revenue, expenses and determining business results at Thien Thanh Logistics Company Limited - 11 -
Completing the accounting of revenue, expenses and determining business results at Huong Duong Tourism Development and Service Company - 2
After a period of internship on the topic: "Revenue and cost accounting and determining business results at Hoang An Private Enterprise", I have summarized a lot of knowledge as well as grasped the principles of accounting, handling each arising transaction and presented it in my graduation thesis, specifically as follows:
Chapter 1 - "Theoretical basis of revenue and cost accounting and determining business results" summarizes general theories related to the topic (clearly stating concepts, documents and books used, accounts used, accounting methods).
Chapter 2 - "Current situation of revenue and cost accounting and determining business results at Hoang An Private Enterprise" has shown in detail the history of establishment, business situation, management organization as well as characteristics of accounting work, specifically revenue and cost accounting and determining business results (accounting and reporting on business activities in the fourth quarter of 2013 of Hoang An Private Enterprise).
Chapter 3 - "Comments and recommendations" from the data collected in chapter 2 and the knowledge learned at school, I have given some advantages, disadvantages and recommendations to overcome and improve management and accounting work to be more effective.
The graduation thesis has outlined the entire process of accounting for revenue, expenses and determining business results. Hopefully, with your solutions and contributions, the organization of revenue, expense and determining business results accounting will be more complete to be able to provide timely and accurate information to managers as well as investors.
Thank you very much!
REFERENCES
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1. Vietnamese enterprise accounting regime (Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance).
2. Accounting Standard No. 14 (Issued and promulgated under Decision No. 149/2001/QD-BTC dated December 31, 2001 of the Minister of Finance).
3. Associate Professor, Dr. Ha Xuan Thach (2011), “Accounting for commercial activities and determining business results. Financial accounting textbook”, Labor Publishing House.
4. Associate Professor, Dr. Vo Van Nhi (2009), "Guidelines for practicing small and medium-sized accounting regimes", Statistical Publishing House.
5. Master. Trinh Ngoc Anh (2012), "Financial Accounting 1", Thanh Nien Publishing House.
6. Dr. Nguyen Phu Quang (2010), "Financial Accounting", Financial Publishing House.
7. Reference website: www.mof.gov.vn.
www.tailieu.vn
8. Books and documents related to the 4th quarter of 2013 of Hoang An Private Enterprise.
APPENDIX
