Information About Accounting And Accounting System Applied At The Company

78. Jacques Richard (1996), Accounting and Accounting Practice , Dalloz.

79. Kermit D. Larson (1994), American Systems of Accounting .

80. Ronald J. Thacker (1997), American Accounting Principles , Statistical Publishing House.

81. McKinney, Texas-Uniforn Systems of Accounting for the Logdging Industry CSS Corporate Offices -http://www.csshotelsystems.com.

82. Robert G. May, Gerard Muller, Thomas Williams (1990), A new introduction to financial , third edition, p.4.

83. Roger H. Hermanson, James Don Edward, Michael W. Maher (1992),

Accounting Principles, Irwin.

84. Roberts (1994), Management Accounting in France.

85. Walter B. Meigs, Robert F. Meigs (1995), Accounting-The basis for Business decisions.

86. Websites of economic groups and corporations such as Vietnam Electricity Group, Vietnam National Shipping Lines, Vietnam Telecommunications Group; of economic magazines, etc.

APPENDIX APPENDIX NO. 1

BUSINESS SURVEY FORM

Dear Company/Sir/Madam!

In order to have a research basis to understand the current situation and propose feasible solutions to contribute to the completion of the system of economic and financial statements of production and business enterprises in our research topic, we look forward to receiving the support, cooperation and assistance of your Company/You by answering the questions below. The information provided by your Company is for research purposes only. When answering, please mark or circle the options that match your opinion or write more in the lines we have left blank, there may be multiple options in a question. All information provided by your Company/You in the Survey Form will be kept absolutely confidential and the research results will be sent to your Company/You if requested.

We sincerely thank you for your cooperation!

I. General information about the Company

1. Company name and address (please specify): …………………………………………

…………………………………………………………………………………………………………………

2. Name and position of the person answering the survey in the Company (if possible, please specify):

……………………………………………………………………………………

3. Company's operating area:

…………………………………………………………………………………………………………………

4. Year of establishment of the Company: ………………………………………………………

5. Current number of employees of the Company: …………………………………….

6. Type of organization and operation of the Company:

- State - Foreign investment

- LLC - Listed Joint Stock

- Joint venture - Unlisted shares

- Private - Other

7. Business areas:

- Industry - Agriculture, forestry and fishery

- Basic construction - General business

- Trade, services - Other fields

8. Total assets determined in the Company's balance sheet at the time of the most recent financial statement (million VND):

9. Total equity of the Company at the time of the most recent financial statement (million VND):

10. Sales realized in the most recent fiscal year (million VND):

11. General assessment of the Company's business situation

- Effective - Normal

- Ineffective

- Other comments:..........................................................................................................

12. Affiliated units:

- Yes - No

II. Information on accounting and accounting system applied at the Company

1. Enterprises apply the accounting regime issued according to the decision:

- Decision 15/2006/QD-BTC - Decision 48/2006/QD-BTC - Other decisions

2. Accounting labor method:

- Manual - Semi-manual (computer combined)

- Mechanization (completely by accounting software)

3. The enterprise is organizing accounting work in the form of:

- Other

- Concentrated - Dispersed - Mixed

4. Evaluate the quality of the Company's current accounting activities:

- Very effective - Effective

- Ineffective

- Other comments:..........................................................................................................

5. The accounting system used at the Company is implemented in full compliance with the accounting regulations of the system.

Partially comply with some additional accounts to suit business characteristics and management requirements.

6. Legal basis of specific accounting records (if any) at the Company (according to Decision No..)

7. Special accounts (if any) applied by the Company include:..............................

8. Does the company establish additional detailed accounts beyond the guidance of the Ministry of Finance or the governing body:

- Do not have

9. Principles for establishing detailed accounts outside the guidance of the Ministry of Finance (if any):

- Meet the requirements for providing financial accounting information

- Meet the requirements for providing management accounting information

- Convenient for account encryption

- Other comments:..........................................................................................................

10. Reasons for designing additional detailed accounts beyond the instructions:

- More tightly manage information to implement detailed construction principles as stated in section 9.

- There are many contents arising outside the accounting system and due to the business characteristics and management requirements of each enterprise.

- Other comments:..........................................................................................................

11. Do you think the current accounting system is not really effective in meeting the accounting requirements of the Company?

- Have

- Are not

- Other comments:..........................................................................................................

12. If allowed, can you add or remove any accounting accounts to facilitate accounting work at your Company (if allowed, please state the reason for adding/removing): ..................

13. According to you, does the frequent issuance/change/supplementation of the accounting system in particular and the accounting regime in general from the State cause difficulties for the Company's accounting work?

- Have

- Are not

- Other comments:..........................................................................................................

14. In the process of performing accounting work at your enterprise, do you comply with the regulations on the content of the financial statements reflecting the content presented in the financial statements?

- Do not have

- Other comments:..........................................................................................................

15. What do you think about the current trend in many countries in the world (US, UK and countries influenced by the US and UK) where the State allows enterprises to build their own accounting systems for production and business based on ensuring compliance with accounting standards and legal regulations related to the preparation and presentation of financial statements:

- Agreed

- Disagree

- Other comments:..........................................................................................................

16. If given the choice, would your company choose to build its own accounting system to suit the specific business operations and management requirements of your company on the basis of ensuring compliance with accounting standards and legal regulations related to the preparation and presentation of financial statements:

- Have

- Are not

- Other comments:..........................................................................................................

17. Do you want the State to build a unified "open" accounting system that applies to all enterprises of all ownership forms, all sizes, all business fields, ...; in which, enterprises are allowed to proactively choose and are allowed to add more accounts at different levels (level 1, level 2, ...) to suit the specific business activities and management requirements of their unit while complying with accounting standards and legal regulations related to the preparation and presentation of financial statements:

- Have

- Are not

- Other comments:..........................................................................................................

18. Enterprises' opinions on the construction of a unified accounting system suitable for the specific business activities and management requirements of their enterprises on the basis of ensuring compliance with accounting standards and legal regulations related to the preparation and presentation of financial statements:

................................................................ ................................................................ ..............................

We sincerely thank you for your support!

APPENDIX NO. 02

SUMMARY OF BUSINESS SURVEY RESULTS

I. General information about the Company

1. Company name and address (please specify):

Da Bien Import Export Company Limited, Advan System Software Solutions Company Limited, Enkei Vietnam Company Limited, Duc Giang Corporation, Nhat Long Trading and Service Company Limited, Thang Long Metal Joint Stock Company, Tien Phong Investment and Construction Joint Stock Company, Viet Phat Industrial Company Limited, ...

3. Company's operating area:

Hanoi, Hai Phong, Nam Dinh. Domestic - Export (Thailand, Indonesia, Philippines), Northern, Central, Southern and provinces and cities near Hanoi.

company:

6. Type of organization and operation of the Company

State

0	0%
Ltd.	4	44%
Joint venture	0	0%
Private	0	0%
Foreign investment	1	11%
Listed shares	4	44%
Unlisted shares	0	0%
Other	0	0%

Maybe you are interested!

Users can select multiple checkboxes, so the percentage can add up to more than 100%.

7. Business areas:

Industrial

1	11%
Basic construction	1	11%
Trade and services	5	56%

Agriculture, forestry and fisheries

0 0%

General business 1 11%

Other fields 1 11%

Users can select multiple checkboxes, so the percentage can add up to more than 100%.

8. Total assets determined in the Company's balance sheet at the time of the most recent financial statement (million VND):

19,000,000,000 VND, 10,000 million VND, 656,311 million VND, 681,725,514,885 VND, 3.5 billion,

50.9721 million VND, 1.345 million VND, …

9. Total equity of the Company at the time of the most recent financial statement (million VND):

9,999,000,000 VND, 6,000 million VND, 129,292 million VND, 300 million VND, 40,083 million VND, 9,345 million VND, ….

10. Sales in the most recent fiscal year (million VND): 52,000,000,000 VND, 30,000 million VND, 86,117, 2 billion, 15,028 million VND, 14,230 million VND.

11. General assessment of the Company's business situation

Effective