Organizing Accounting Books for Revenue, Expenses and Determining Business Results in Enterprises

Record at the end of the month, or periodically Reconciliation and checking

1.5.5.Computerized accounting

Basic features:

Accounting software is designed according to the principle of one of the four accounting forms or a combination of the accounting forms specified above.

Main types of books:

Accounting software designed according to a certain accounting form will have accounting books of that form but not exactly the same as the handwritten accounting book model.

-Financial report

-Management accounting report

ACCOUNTING SOFTWARE

Accounting documents

Summary table of same type of documents

Diagram 1.19. Accounting sequence in computerized accounting form

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Note

Enter data daily

Print month-end and year-end reports. Compare and check relationships.

CHAPTER 2: CURRENT STATUS OF REVENUE AND EXPENSE ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS AT TAN VU MINH INVESTMENT JOINT STOCK COMPANY

2.1. General overview of Tan Vu Minh Investment Joint Stock Company.

1.1. History of formation and development of Tan Vu Minh Investment Joint Stock Company.

Company name: Tan Vu Minh Investment Joint Stock Company

English name: Tan Vu Minh investment joint stock company Abbreviation: Tan Vu Minh investco

Location: No. 885B Ngo Gia Tu, Thanh To ward, Hai An district - Hai Phong

Phone: (031) 3559011

Account number: 2114201003620 at Agricultural Bank, Hai An-Hai Phong branch.

Tax code: 021134596

In order to integrate with the world economy, Vietnam has had policies to improve and promote strong economic development. The rapid economic growth has made the need for basic construction as well as infrastructure development increasingly urgent to serve the development of the economy. Grasping the increasing needs of the economy and business opportunities, Tan Vu Minh Investment Joint Stock Company was established. The company was established and operated under the Certificate and Business Registration No. 021134596 issued by the Department of Planning and Investment of Hai Phong City on December 8, 2010, the company's business lines are:

+Construction of industrial works, irrigation works, technical infrastructure works, industrial parks, houses of all kinds;

+Construction of telecommunication works. Construction and installation of power lines and transformer stations up to 35 KV, construction of park works.;

+Installation of water supply and drainage systems, heating, air conditioning, advertising signs;

+Complete construction works.

+Wholesale of iron, steel, cement, construction bricks, construction glass, hardware, metal goods;

+ Land leveling

+ Import and export services;

+ Transport of goods by road and inland waterway;

+Warehousing and storage of goods;…

Initial charter capital 6,000,000,000 (6 billion VND) Including 3 members:

+ Vu Duc Huong (50%) = 3,000,000,000 VND

+ Nguyen Quang Phong (25%) = 1,500,000,000 VND

+ Le Thi Nga (25%) = 1,500,000,000 VND

In the early years of its establishment, Tan Vu Minh Investment Joint Stock Company not only had to face competition from businesses in the same industry, but also encountered many obstacles in terms of human resources, market, etc. and the Company's experience was still quite young, so the Company encountered many difficulties. In that situation, the Company's Board of Directors mobilized all its resources and capabilities, proposed reasonable business strategies, improved working conditions for workers, promoted the autonomy and creativity of staff, expanded the market, and improved the quality of services.

Overcoming initial difficulties, with the Company's constant efforts and the support of relevant agencies, the Company has expanded its market and scale of operations, thereby increasing revenue and improving income for employees, while also meeting the needs of the market and customers, gradually enhancing and affirming the Company's reputation and brand in the market.

2.1.2.Characteristics of the company's management organization

BOARD OF DIRECTORS

TC-HC DEPARTMENT

Finance and Accounting Department

DEPARTMENT OF SCIENCE AND TECHNOLOGY

CONSTRUCTION AREA

VEHICLE MANAGEMENT AND REPAIR

TEAM 1

TEAM 2

MECHANICAL TEAM

Note:

Command relationship Coordination relationship

Diagram 2.1 - ORGANIZATION CHART OF THE COMPANY'S MANAGEMENT APPARATUS

Functions and tasks of each department in the Company:

Board of Directors : is the legal representative, the person who manages all work in the Company, exercises his rights and obligations:

+ Decide on all matters related to the Company's daily operations, prepare and organize the implementation of business plans, investment plans, and sign contracts.

+Rearrange the organizational structure, plan for using or handling losses in the company.

Organization and Administration Department : Advises the company director on labor recruitment and personnel assignment. Helps the director monitor the company's work situation, implement the emulation and reward-discipline regime for employees to have a basis for reasonable salary payment. In addition, helps the director monitor the implementation of document policies, archiving of relevant records and documents.