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ISO 9001:2008
GRADUATION THESIS
INDUSTRY: ACCOUNTING-AUDING
Student: Lam Bao Thoa
Instructor: MSc. Nguyen Thi Thuy Hong
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COMPLETING MATERIAL ACCOUNTING WORK AT SON THUY PRODUCTION AND TRADING JOINT STOCK COMPANY
GRADUATION THESIS OF FULL-TIME UNIVERSITY IN: ACCOUNTING - AUDITING
Student: Lam Bao Thoa
Instructor: MSc. Nguyen Thi Thuy Hong
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GRADUATION THESIS ASSIGNMENT
Student: Lam Bao Thoa Student code: 1412401385 Class: QT1807K Major: Accounting - Auditing
Topic name: Completing the accounting of raw materials at Son Thuy Production and Trading Joint Stock Company.
1. Content and requirements to be solved in the graduation thesis task (Theory, practice, data to be calculated and drawings)
Study the theory of material accounting in small and medium enterprises.
Learn about the actual work of accounting for raw materials at Son Thuy Production and Trading Joint Stock Company.
Evaluate the basic advantages and disadvantages in organizing accounting work in general and material accounting work in particular as a basis for proposing measures to help the internship unit do better in accounting work.
2. Necessary data for design and calculation.
Using 2016 data
3. Graduation internship location.
Son Thuy Production and Trading Joint Stock Company.
First guide:
Full name: Nguyen Thi Thuy Hong Academic title, degree: Master
Working agency: Hai Phong Private University
Instruction content: Completing the accounting of raw materials at Son Thuy Production and Trading Joint Stock Company
Second instructor:
Full name:..........................................................................................................
Academic title, degree:...................................................................................................
Work place:..........................................................................................
Instruction content:..........................................................................................
Graduation thesis assigned date month year 2017 Required to be completed before month year 2017
Received the task of DTTN. Assigned the task of DTTN.
Student Instructor
MSc. Nguyen Thi Thuy Hong |
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Principal
Prof. Dr. Tran Huu Nghi
GUIDE'S COMMENT FORM
1. Students' attitude and spirit during the graduation thesis process:
+ Diligent, hard-working in collecting data and documents for articles and always have a spirit of learning
High.
+ Always write and submit assignments on schedule as set by the school and instructor.
+ Always be proactive and serious in research work.
2. Evaluate the quality of the thesis (compared to the required content set out in the thesis assignment in terms of theory, practice, data calculation...):
Student Lam Bao Thoa 's article has met the requirements of a graduation thesis. The structure of the thesis is arranged logically and scientifically with 3 chapters:
Chapter 1: General theoretical basis of material accounting in enterprises: In this chapter, the author has systematized in detail and fully the basic issues of material accounting in enterprises according to current regulations.
Chapter 2: Current status of material accounting at Son Thuy Raincoat Production and Trading Company Limited : In this chapter, the author has introduced the basic features of the company and at the same time, the author has presented relatively detailed and specific status of material accounting at the company, with specific illustrative data (2016). The illustrative data in the article is detailed, rich and highly logical.
Chapter 3: Some measures to improve the material accounting work at Son Thuy Raincoat Production and Trading Company Limited . In this chapter, the author has evaluated the advantages and disadvantages of material accounting work at the company, on that basis, the author has proposed some improvement measures that are suitable for the actual situation at the company and have high feasibility.
3. Instructor's score (written in both numbers and words):
In numbers: ............................... In words: …………………………………..
Hai Phong, August 20, 2017
Guide staff
MSc. Nguyen Thi Thuy Hong
INDEX
INTRODUCTION 1
CHAPTER 1 THEORETICAL BASIS OF MATERIALS ACCOUNTING IN ENTERPRISES 3
1.1. General issues about raw materials 3
1.1.1. Concept: 3
1.1.2. Features: 3
1.1.3. Duties of material accounting: 3
1.1.4. Principles of accounting for raw materials: 4
1.1.5. Classification of raw materials: 4
1.1.6. Method of calculating raw material prices: 5
1.2. Detailed accounting of raw materials: 7
1.3. General accounting of raw materials: 10
1.3.1. According to the periodic inventory method 11
1.3.2. According to the regular declaration method:' 14
1.4. Organizing accounting for raw materials according to accounting form 17
CHAPTER 2: CURRENT STATUS OF ORGANIZING MATERIALS ACCOUNTING AT PRODUCTION AND TECHNOLOGY JOINT STOCK COMPANY
SON THUY TRADE 23
2.1. Introduction to Son Thuy 23 Production and Trading Joint Stock Company
2.1.1. History of formation and development: 23
2.1.2. Functions and tasks 25
2.1.3. Characteristics of production and business activities 25
2.1.4. Organizational model 26
2.1.7. Organization of accounting apparatus 32
2.2. Current status of material accounting at Son Thuy 33 Trading and Production Joint Stock Company
2.2.1. General issues of material accounting at Company 33
2.2.1.1: Characteristics 33
2.2.1.2. Classification of raw materials: 33
2.2.1.3. User account 34
2.2.1.4. Documents used 35
2.2.1.5. Method of evaluating raw materials 35
2.2.2. General accounting of raw materials at Son Thuy 49 Production and Trading Joint Stock Company
CHAPTER 3 SOME MEASURES TO IMPROVE MATERIALS ACCOUNTING AT PRODUCTION AND TECHNOLOGY JOINT STOCK COMPANY
SON THUY TRADE 53
3.1. General assessment of materials management at company 53
3.1.1. Advantages 53
3.1.2. Limitations, problems and causes 55
3.2. Some measures to improve the accounting of raw materials at Son Thuy Raincoat Joint Stock Company 56
3.2.1. Completing the material inventory book 56
3.3. Completing the document circulation work 58
3.4. Completion of the modernization of accounting work 58
CONCLUSION 63