Current situation and solutions to improve accounting work of textile and garment export enterprises and general services

Thesis

Current situation and solutions to improve accounting work of textile and garment export enterprises and general services

Index

INTRODUCTION 3

PART I: GENERAL INTRODUCTION TO TEXTILE AND GARMENT FACTORY 4

IMPORT EXPORT AND GENERAL SERVICES 4

I. The formation and development process of the textile and garment import-export and general service enterprise 4

II. Functions and tasks of Enterprise 4

III. Organization of management apparatus 5

1. Management structure 5

2. Basic functions and tasks of each management department 6

IV. Organization of accounting system 6

1. Accounting organization chart 7

2. Functions and tasks of each accountant 8

3. Accounting system applied in textile and garment import-export and general service enterprises 8

PART II: CURRENT STATE OF ACCOUNTING WORK AT TEXTILE, GARMENT, IMPORT-EXPORT AND GENERAL SERVICES ENTERPRISE 9

I. Beginning balance of accounts 10

3. Notes to financial statements 154

3. DETAILS OF SOME INDICATORS IN THE FINANCIAL REPORT 155

PART III: SOME RECOMMENDATIONS TO IMPROVE ACCOUNTING WORK AT TEXTILE, IMPORT-EXPORT AND GENERAL SERVICES ENTERPRISE 158

I. Some comments on accounting organization at textile and garment import-export and general service enterprise 158

II. Existing 159

III. Some ideas to improve accounting work 159

INTRODUCTION

Accounting is one of the most important practices in economic management. Every investor or business establishment needs to rely on accounting to know the situation and results of business.

Currently, our country is in the process of strong economic transformation to a market economy with state management. Economic management is facing new, diverse and complicated requirements and management contents. As a tool for collecting, processing and providing information on economic activities to many different subjects inside and outside the enterprise, accounting work has also undergone profound changes, in accordance with the economic situation. Good or bad implementation affects the quality and effectiveness of management work.

Accounting work in a company has many stages and parts, between which there are connections and links to form an effective management system. On the other hand, organizing accounting work scientifically and reasonably is one of the important bases in operating and directing production and business.

Through the process of studying accounting for manufacturing enterprises and learning at the Textile and Garment Import-Export and General Services Enterprise, and with the enthusiastic help of the teacher as well as the accountants of the Textile and Garment Import-Export and General Services Enterprise, I was able to complete this report.

The report consists of 3 parts:

Part I: General introduction to textile, garment, import-export and general services enterprises

Part II: Current status of accounting work at enterprises

Part III: Some ideas to improve the accounting work of the enterprise

Due to my limited ability, the internship report is inevitably flawed. I look forward to receiving contributions from teachers and friends to improve it. I sincerely thank you.

PART I: GENERAL INTRODUCTION TO TEXTILE, GARMENT, IMPORT-EXPORT ENTERPRISE AND GENERAL SERVICES

I. The formation and development process of textile enterprises

import export and general services.

Enterprise name: Textile, import-export and general services enterprise Belonging to the company: Hong Ha Construction Materials and Import-Export Company Enterprise address: 105 Truong Chinh - Hanoi

Phone: 04.8685841 Tax code: 0104001090

According to Decision No. 36/2006/QD-UB dated April 14, 2006 of Hanoi People's Committee on the merger of Hong Ha Import-Export Trading Company and Hanoi Construction Materials Production Company. Allowing Hong Ha Construction Materials and Import-Export Company to establish Textile, Garment, Import-Export and General Services Enterprise. The enterprise operates in the following main industries:

[

_ Organizing production and trading of textile products

_ Commercial services

+ Providing construction materials

+ Warehouse transportation

+ Service of buying, selling and consigning materials

+ Soft drinks and purified water business

_ Road and bridge construction

II. Functions and tasks of the Enterprise.

_ As an enterprise with the nature of an independent business accounting unit having economic contractual relationships with other units but still under the Hong Ha Construction Materials and Import-Export Company, the enterprise must still develop an annual production and business plan.

business to report to the company. The company will organize and direct the network of goods circulation, distribution, support and help the lower levels.

_ Enterprises have the responsibility to use, preserve and develop capital in accordance with current regulations.

_ Comply with signed economic contracts, ensuring credibility with customers.

_ Grasp production and business capabilities and market needs to organize production and business appropriately.

_ Strictly comply with and implement the state budget payment regime, while ensuring the legitimate rights and interests of employees.

III. Management organization

1. Management structure

The organizational structure of the enterprise's management apparatus belongs to the online management structure. The enterprise's management apparatus is shown in the following diagram:

Room

organization

talent

build

pandemic

onion

main

service

build

main

Manager

2. Basic functions and tasks of each management department

_ Factory Director: Is responsible to the company and the state law for all production and business activities of the factory. The director is the person with the highest executive authority in the factory, in charge of general management of all production and business activities of the factory. Specific activities such as:

+ Labor and salary work

+ Financial accounting and payroll work

+ Material consumption planning work. . . .

_ Administrative department: Assists the director in activities such as:

+ Labor and salary organization

+ Drafting regulations on recruitment and employment

+ Training, fostering, recruiting, coordinating and using human resources appropriately

+ Resolve labor policies

+ Personnel records work, internal security protection

+ Properly implement state policies and regulations for employees regarding labor protection, health, etc.

_ Finance Department: Responsible for organizing financial and price work, accounting for transactions to contribute to preserving and developing production capital. Fully and promptly monitoring and accurately determining economic transactions arising during the period. Strictly complying with the State's financial and accounting statistics ordinance.

+ Advise the executive director on revenue and expenditure plans, update documents, monitor books and check financial and accounting regimes.

+ Provide data for production and business management, analyze economic activities to serve planning and statistical work.

_ Traffic construction department: performs tasks assigned by the company, responsible for technical quality and construction progress. Receives and manages materials, daily checks and urges construction process according to design, ensuring construction quality.

_ Service department: Responsible for sales, advertising, introducing and selling products.

Each department of the enterprise has different functions and tasks, but they all have the common goal of advising the director to make the most correct and reasonable business decisions.

IV. Organization of accounting apparatus

Based on the business characteristics of the Enterprise, the functions and tasks of the accounting department are determined as follows:

- The finance and accounting department advises the director on financial management and is responsible for making financial revenue and expenditure plans and bank loan plans to ensure financial balance for production and business activities.

- Check the use and preservation of assets, materials, and capital, and promptly detect and prevent acts of embezzlement and waste within the scope of the State's economic and financial policies.

- Provide data for production and business management, inspection and analysis of economic activities to serve planning and statistical work.

1. Accounting organization chart

Manager

Chief Accountant

Accountant

TGNH

debt

Fixed assets

warehouse

and loans

Buyer and Seller

row

Maybe you are interested!

Treasurer

2. Functions and tasks of each accountant.

_ Chief Accountant: Responsible for advising the director, organizing general leadership for each department, and assigning work to each accountant. Responsible for implementing guidelines for implementing financial policies and regulations as well as implementing financial relations with banking units and fulfilling obligations to the state.

_ Accounting for bank deposits and loans: Based on the bank's subsidiary ledger, daily record debit and credit reports for related accounts. Monitor balances, authorize receipts and payments, and pay bills on time. At the end of the month, enter voucher journals 2 and 3. 4.

_ Accounting for buyer and seller debts: Track customer's money, payment status with those units. At the end of the month, enter detailed books for each unit and create voucher journal number 5.

_ Warehouse accounting: Track the quantity of imported, exported, and stocked goods during the month. Enter detailed records of raw materials, finished products, and goods, and create list number 8.

_ Fixed asset accounting: Monitor the increase and decrease of fixed assets. Enter fixed asset details into journal voucher number 9 and allocation table number 3.

_ Treasurer: Responsible for daily cash receipts and disbursements based on receipts and disbursements. Also responsible for the enterprise's funds.

3. Accounting system applied in textile, import-export and general service enterprises.

Accounting book form: The accounting book form that the enterprise applies is the voucher journal form. The order of recording books according to the diagram:

Cash book

Original document

Allocation table

Current situation and solutions to improve accounting work of textile and garment export enterprises and general services - 1

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