MINISTRY OF EDUCATION AND TRAINING
HAI PHONG PRIVATE UNIVERSITY
..........................................................
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ISO 9001:2015
GRADUATION THESIS
INDUSTRY: ACCOUNTING - AUDITING
Student: Nguyen Thi Hai Anh Instructor: Master Nguyen Van Thu
HAI PHONG – 2019
MINISTRY OF EDUCATION AND TRAINING
HAI PHONG PRIVATE UNIVERSITY
…………………………………..
COMPLETE THE ACCOUNTING WORK OF REVENUE, EXPENSES AND DETERMINATION OF BUSINESS RESULTS AT
SUNFLOWER TOURISM DEVELOPMENT AND SERVICES COMPANY LIMITED
GRADUATION THESIS OF FULL-TIME UNIVERSITY IN: ACCOUNTING - AUDITING
Student: Nguyen Thi Hai Anh Instructor: Master Nguyen Van Thu
HAI PHONG – 2019
MINISTRY OF EDUCATION AND TRAINING
HAI PHONG PRIVATE UNIVERSITY
………………………………….
GRADUATION THESIS ASSIGNMENT
Student: Nguyen Thi Hai Anh Student code:
Class: QT1804K Major: Accounting - Auditing Topic name: Completing revenue and cost accounting and determining results
business at Huong Duong Tourism Development and Service Company
TOPIC TASKS
1. Content and requirements to be solved in the graduation thesis task (theoretical, practical, calculated data and drawings).
- Present the theoretical basis for revenue and cost accounting and determining business results in enterprises.
- Analyze the current status of revenue and cost accounting and determine business results at Huong Duong Tourism Development and Service Company Limited
- Propose solutions to improve revenue and cost accounting and determine business results at Huong Duong Tourism Development and Service Company Limited.
2. Data needed for design and calculation.
- State documents on accounting regimes related to revenue and cost accounting and determining business results in enterprises.
- Regulations and rules on accounting and finance in enterprises
- The accounting system related to revenue and expense accounting and determining business results at Huong Duong Tourism Development and Service Company, using 2017 data.
3. Graduation internship location:
- Huong Duong Tourism Development and Service Company
- Address: No. 8B Le 22 Le Hong Phong, Dong Khe Ward, Ngo Quyen District - Hai Phong.
GRADUATION THESIS GUIDE
First guide:
Full name: Nguyen Van Thu Academic title, degree: Master
Working agency: Hai Phong Private University
Instruction content: Completing revenue and cost accounting and determining business results at Huong Duong Tourism Development and Service Company Limited.
Second instructor:
Full name:..........................................................................................................
Academic title, degree:...................................................................................................
Work place:..........................................................................................
Instruction content:..........................................................................................
Graduation thesis assigned on …… month …….. year 2018. Must be completed before ……… month ………… year 2019.
Received the task of DTTN. Assigned the task of DTTN.
Student Instructor
Nguyen Thi Hai Anh, Master Nguyen Van Thu
Hai Phong, date ...... month........year 2019
Principal
Prof. Dr. Tran Huu Nghi
INDEX
INTRODUCTION 8
CHAPTER 1 GENERAL THEORY OF ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINATION OF BUSINESS RESULTS IN SMALL AND MEDIUM ENTERPRISES 2
1.1. General issues about revenue, costs and determining business results in enterprises. 2
1.1.1. The significance of organizing revenue and cost accounting and determining business results in enterprises 2
1.1.2 Tasks of accounting for revenue, expenses and determining business results 3
1.2. Contents of revenue and cost accounting and determining business results in small and medium enterprises 4
1.2.1. Contents of accounting work on revenue, income and revenue deductions 4
1.2.2. Contents of cost accounting in enterprises. 12
1.2.3. Accounting determines business results 22
1.3. Characteristics of accounting for revenue, expenses and business performance according to accounting forms in enterprises 26
1.3.1. General Journal Form 27
1.3.2. Journal Form – Ledger 27
1.3.3. Characteristics of accounting for payments in the form of accounting vouchers 28
1.3.4. Characteristics of payment accounting in the form of computerized accounting 29
CHAPTER 2: CURRENT STATE OF ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINATION OF BUSINESS RESULTS AT HUONG DUONG TOURISM DEVELOPMENT AND SERVICES COMPANY LIMITED 31
2.1 General overview of the company Huong Duong 31 Tourism Development and Service Company Limited
2.1.1. The formation and development process of Huong Duong 31 Tourism Development and Service Company Limited
2.1.2. Advantages and disadvantages of the company during its operation 31
2.1.3. Basic achievements that the company has achieved in recent years 32
2.1.4. Organizational model of Huong Duong 32 Tourism Development and Service Company Limited
2.1.5. Characteristics of accounting organization of Huong Duong Tourism Development and Service Company 33
2.2. Current status of revenue and cost accounting, determining business results at Huong Duong 35 Tourism Development and Service Company Limited
2.2.1 Accounting for sales revenue and service provision 35
2.2.2 Accounting for cost of goods sold at Huong Duong Tourism Development and Service Company Limited 45
2.2.2: Current status of cost accounting and business management at Huong Duong 50 Tourism Development and Service Company Limited
2.2.3: Current status of accounting for revenue and financial operating expenses at Huong Duong 56 Tourism Development and Service Company Limited
2.2.4: Current status of accounting work to determine business results at Huong Duong 60 Tourism Development and Service Company Limited
CHAPTER 3 SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINING BUSINESS RESULTS AT HUONG DUONG TOURISM SERVICE DEVELOPMENT COMPANY LIMITED 68
3.1. Assess the current status of accounting work in general and accounting for revenue, expenses, and determining business results in particular at Huong Duong 68 Tourism Development and Service Company Limited
3.1.1 Advantages 68
3.2: Some suggestions to improve the accounting of revenue, expenses and determine business results at Huong Duong Tourism Development and Service Company Limited 70
CONCLUSION 75
LIST OF REFERENCES 76
Table 2.5 44
Table 2.6: Accounting voucher 47
Table 2.8: Ledger account 632 49
Form 9: VAT invoice number 0006945 52
Table 2.10: Payment voucher 18/07 53