MINISTRY OF EDUCATION AND TRAINING HO CHI MINH CITY UNIVERSITY OF TECHNOLOGY FACULTY OF ACCOUNTING - FINANCE - BANKING GRADUATION THESIS TOPIC: ACCOUNTING FOR INCOME, EXPENSES AND DETERMINATION OF BUSINESS RESULTS AT FAMILY GAS COMPANY LIMITED Industry: ACCOUNTING Major: FINANCIAL ACCOUNTING ...
1.3.1.2 Accounting for deductions: Accounting documents used: - VAT invoice. - Sales invoice. - Payment voucher, payment authorization. - Other relevant documents. Accounting accounts used: Account 521 - Trade discounts. Account 531 - Returned goods. Account 532 - Sales discount. Account ...
Cost of goods sold (including goods, investment real estate and services, costs related to investment real estate business activities such as: depreciation costs, repair and upgrade costs, operating lease costs, liquidation costs, transfer of investment real estate), selling costs and business ...
Documents used: Accounting voucher User account : Account 911 Determining business results: Used to determine and reflect the results of business activities and other activities of the enterprise in an accounting period. Account 421 Undistributed profits: Used to reflect ...
Account 111,112,152,… Account 133 Account 642 Account 111,112,138 Cost of materials and tools purchased for direct use or for export Revenue reduction expenses Account 334, 338 Salary costs and salary deductions Account 911 Management cost business Account 214 Fixed asset depreciation costs ...
Appendix 2.42 An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City BOOK RECORDING DOCUMENTS Number: 36 April 30, 2015 Model No.: S02a-DN ( Issued under Circular 200/2014/TT-BTC dated December 22, 2014) of the Minister of Finance) Abstract Account Number Amount ...
MINISTRY OF EDUCATION AND TRAINING HO CHI MINH CITY UNIVERSITY OF TECHNOLOGY FACULTY OF ACCOUNTING - FINANCE - BANKING GRADUATION THESIS TOPIC : ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINING BUSINESS RESULTS AT DAC HUNG GIA LAI COMPANY LIMITED Industry : ACCOUNTING Major: ACCOUNTING - ...
1.5. Organize accounting books for revenue, expenses and determine business results in the enterprise 1.5.1.General journal form Basic characteristics: All arising economic and financial transactions must be recorded in the journal, focusing on the general journal in chronological order and ...
12/04/2019 PK 12/04/2019 Discount TM Bach Vi Store 131 5,000,000 12/12/2019 PK 12/12/2019 TM Discount Hung Phat Company Limited 131 9,475,000 December 19, 2019 PK December 19, 2019 TM Discount Hung Phat Company Limited 131 15,175,00 December 22, 2019 PK December 22, 2019 TM Discount Company ...
Diagram 1.2: Accounting for sales through agents 8 Diagram 1.3: Accounting for sales using installment payment method 8 Diagram 1.4: Accounting for financial activity revenue 10 Figure 1.5: Accounting for other income 12 Diagram 1.6: Accounting for cost of goods sold according to the regular ...
1.2.4 Accounting for revenue and financial operating expenses 1.2.4.1 Accounting for financial activity revenue Financial revenue is revenue from interest, royalties, dividends, distributed profits and other financial revenue in the enterprise. Financial revenue includes: - Interest: Loan interest, ...
Documents used: Accounting voucher User account : Account 911 Determining business results: Used to determine and reflect the results of business activities and other activities of the enterprise in an accounting period. Account 421 Undistributed profits: Used to reflect ...
