Organizing accounting work in the context of applying information technology in Vietnamese import-export businesses

members, large volume of business, wide area of operation... Enterprises only need to solve the problem of finding a suitable accounting software that can allow data retrieval and updating on network protocols, and good system access control. Enterprises can also use the form of organizing a decentralized accounting apparatus if it is necessary for internal units during business operations. Thus, we will see that the application of the form of organizing a centralized, decentralized or both centralized and decentralized accounting apparatus will no longer depend too much on the scale, area of operation, volume of economic business, level of accounting staff,

… of the main unit and of internal units, which will depend on the capabilities and level of information technology application in the enterprise.

When organizing the accounting apparatus, it is necessary to clearly define the relationships within the accounting department in directing, checking, reporting; build accounting sections and define the relationships between accounting sections in the process of data processing and information provision. Determining accounting sections depends on business cycles, data volume, etc. In the context of computerization, because many tasks can be concentrated in a data entry and processing function of the software, it is necessary to clearly define the functions of each department and each accounting section in accessing and processing data.

1.3.4.2 Accounting structure

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The next task is to arrange accounting staff in each accounting section according to the defined functions. Depending on the expected number of employees, each employee can undertake one or more accounting sections. Each function or individual needs a job description, which helps the accounting staff to fulfill their role well.

For example, the job description for an accounts receivable clerk is as follows: Responsibilities and duties:

1. Regular work:

1.1 Receive and check credit invoices sent by the Sales Department/Sales Division;

1.2 Check invoices and related documents (Sales orders, Purchase orders, Delivery notes, Packing list, etc.) to ensure authenticity, accuracy, credit approval, etc. before recording/entering credit sales transactions;

1.3 Receive payment documents (Credit Note, Receipt, ...), compare with related documents (invoices and other documents) to ensure the accuracy and reasonableness of payment transactions before recording/entering data;

1.4 Record credit sales transactions in the Sales Journal/enter credit sales transactions. Monitor customer payment process;

1.5 Track customer receivables in detail according to each debt receipt and payment document;

1.6 Check, monitor and record receivable reductions including payment discounts, trade discounts, rebates, and sales returns;

1.7 Compare data with Payment Accounting, with sales department, ...

1.8 Check and provide information to relevant departments during the process of processing salary calculations, employee bonuses or customer discounts;

1.9 Store accounting vouchers and accounting documents in accordance with company regulations.

2. Periodic work

2.1 Check and compare detailed data of receivables to ensure data is recorded completely and accurately;

2.2 Prepare/print a detailed summary of receivables and compare it with the data of the general accountant;

2.3 Summarize the situation of credit sales to customers, approved deductions for customers to compare with other related parts;

2.4 Send a letter to reconcile receivables;

2.5 Provide necessary information for preparing financial statements;

3. Report

3.1 Detailed summary of receivables;

3.2 Report on Receivables by debt age;

3.3 Report on bad debts that need to be written off or provisions made; .............

3.4 ...

4. Community relations

4.1 Good relationship with colleagues;

4.2 Support colleagues and chief accountant in accounting work, assist and guide new employees;

4.3 Good relationship with authorities;

5. Performance standards: Individuals must develop and determine a work schedule - determine the time to complete data, work, and reports as a basis for evaluating performance at the end of the accounting period  1, pp. 1-19  .

1.4. THE NECESSITY AND PRINCIPLES OF IMPROVING THE ORGANIZATION OF ACCOUNTING WORK IN THE CONDITION OF APPLYING INFORMATION TECHNOLOGY IN ENTERPRISES

1.4.1. The necessity of perfecting the organization of accounting work in the context of applying information technology in enterprises

In order for accounting to meet the new management requirements of a socialist-oriented market economy, we must establish and put into operation a corporate accounting system that is suitable for the process of international economic integration when Vietnam joins the WTO, international accounting practices that are consistent with the Accounting Law. However, in addition to a system of legal documents on accounting that has been fundamentally renewed, whether accounting information meets management requirements or not depends on subjective factors such as tools, means and human operations in the management process.

In the current conditions, the market economy is increasingly developing, the scale of operations of enterprises in general, and Vietnamese import-export enterprises in particular, is increasingly large, economic relations are increasingly expanding, and the nature of

The more complex the nature of the activity, the higher the requirements for international cooperation and integration, the more difficult and complicated the collection, processing and provision of information becomes. On the other hand, due to the requirements for control and use of accounting information by information users, the accounting information system is divided into financial accounting information system and management accounting information system. Financial accounting and management accounting provide information to different subjects, but they are related to the financial issues of the enterprise such as the management and use of assets, capital sources and other aspects of the enterprise's operations. Therefore, the intersection between them will provide information to subjects such as functional management agencies of the State, subjects such as investors, banks, financial companies and most importantly, business administrators. The process of recording, processing and providing information about events and financial economic transactions in the financial accounting or management accounting subsystem must be carried out through the following steps: From creating documents, recording activities; recording journal entries; recording accounts... to checking and reporting.

In terms of organizational scope, the accounting system that processes transactions is organized into small subsystems to process similar types of transactions, linked together, called cyclical accounting subsystems. For example, the accounting cycle for sales and revenue activities... Organizing the accounting system in a cyclical manner not only solves the problem of processing transactions, but more importantly, it makes it easier to organize and evaluate internal control activities.

We cannot organize the collection, processing and provision of financial accounting information systems and management accounting information systems into subsystems on a manual accounting platform without the assistance of a programmed accounting program. On the other hand, based on the characteristics of Vietnamese enterprises' business activities in recent times, the application of information technology to accounting work in Vietnamese import-export enterprises is an objective necessity. The problem is how to apply information technology to the organization of accounting work in a reasonable, scientific and effective manner for business administration, while meeting the requirements of the State's macro management.

1.4.2 Principles for perfecting the organization of accounting work in enterprises

The Vietnamese enterprise accounting system from 2001 to present has been fundamentally reformed, initially creating a legal corridor on accounting for enterprises in the direction of computerization and modernization of accounting work. With the rapid development of science, technology and information, the achievements of information technology are increasingly widely applied in all areas of the economy, including accounting. The completion of the organization of accounting work in enterprises in the application of information technology must respect certain principles:

Firstly, when completing the organization of accounting work, enterprises need to comply with the Accounting Law, accounting principles, standards, accounting regimes, and at the same time must be consistent with the mechanisms, policies and management requirements in the conditions of the market economy in our country.

Second, perfecting the organization of accounting work with the application of information technology not only complies with the Law on Accounting, principles, accounting standards, and accounting regimes, but also creates a basis for checking, controlling, and synthesizing accounting information data in the industry system such as the Ministry of Industry and Trade, ministries, and governing sectors...

Third, perfecting the organization of accounting work in the context of applying information technology must ensure that it is suitable to the characteristics, nature, scale and scope of operations of the unit.

Fourth, perfecting the organization of accounting work in the context of applying information technology must be suitable to the level of management staff and especially accounting and statistical staff; suitable to the process of international economic integration.

Fifth, Completing the organization of enterprise accounting work in the context of information technology application must be equipped with synchronous, highly automated but safe, secure and effective and feasible materials.

CONCLUSION OF CHAPTER 1

Organizing accounting work in the context of information technology application is one of the contents of management organization in enterprises. Organizing accounting work in a way that adapts to the conditions of scale, characteristics of production and business organization as well as associated with specific management requirements in enterprises is extremely important and significant in improving management efficiency in enterprises. Organizing accounting work in the context of information technology application is not simply organizing a management department in enterprises, but it also includes the art of establishing factors, conditions as well as interrelationships that directly or indirectly affect accounting activities, ensuring that accounting maximizes its inherent functions. Organizing accounting work in the context of information technology application includes the following contents:

- Based on clearly defining the nature, functions and roles of accounting and accounting information systems to choose the application of appropriate accounting software;

- Organize to determine information requirements, list of accounting objects;

- Organize input data collection, build accounting voucher system, apply accounting account system, account coding, accounting book system, financial reporting system, ensure scientific and complete service for management and administration work in the enterprise;

- Organize accounting department, arrange suitable accounting staff;

- Organize the application of accounting policies, regimes and regulations.

Chapter 2

CURRENT STATUS OF ORGANIZING ACCOUNTING WORK IN THE CONDITION OF APPLYING INFORMATION TECHNOLOGY

AT VIETNAMESE IMPORT-EXPORT BUSINESSES

2.1 CHARACTERISTICS OF MANAGEMENT ORGANIZATION OF VIETNAMESE IMPORT-EXPORT BUSINESSES

2.1.1. Characteristics of import and export business activities affecting the organization of accounting work

Import-export business activities are foreign trade activities of goods and services that are bought or sold by one country to another by a Protocol (Agreement) signed between two governments or outside the Protocol (Agreement). Through the purchase and sale of import and export goods, each country participating in the international market can effectively achieve its economic growth goals. Exports play a role in creating capital for imports, expanding the market for domestic production, and creating material premises to solve many other foreign economic goals of the State. Exported goods are goods produced, processed, purchased domestically, or imported goods for re-export. Imports play a role in purchasing goods and services to balance the economic structure and stimulate domestic production.

Import and export business activities have the following basic characteristics:

- The circulation of import and export goods (XNK) includes 4 stages: Buying and selling imported goods and buying and selling exported goods. Therefore, the time to carry out the circulation stages of goods in XNK units is often longer than that of domestic goods trading units.

- The object of import business is goods purchased from abroad, to sell for domestic consumption. The object of import goods is not simply goods serving the consumption needs of all classes of people but mainly modern equipment, machinery, technical materials and technology serving the development of our national economy in all sectors, localities and in all fields.

- Export business subjects are goods and services provided that are commonly produced domestically, including: raw materials, materials, forestry products, seafood, exported minerals, processed consumer goods for export, other processed goods for export, etc.

- Import and export are usually carried out in two ways: Direct import and export and entrusted import and export . Direct import and export is a form in which the import and export unit directly negotiates, signs contracts, organizes the process of buying and selling goods and balances the finances for the signed deal. Entrusted import and export is a form of importing and exporting goods on behalf of the owner. From the entrusted service, the import and export unit receives a commission.

- Import and export prices of goods are calculated mainly according to CIF (or CF) or FOB prices. CIF price of import-export contract value is the price of delivery of goods at the border of the purchasing country (importing country). FOB price of import-export contract value is the price of delivery of goods at the border of the selling country (exporting country). Enterprises often export under FOB terms and import under CIF (or CF) terms.

- Most of the main business indicators of import-export units are reflected in foreign currency, so the level of implementation of the indicators depends not only on the results of foreign trade activities, but is also influenced by the changing exchange rate and foreign currency accounting methods  4, p. 439  . All of the above characteristics affect the organization of accounting work at import-export businesses.

2.1.2 Functions and tasks of Vietnamese import-export businesses

The goal of import-export businesses today is to build and develop into leading companies in Vietnam and have high competitiveness in the international market; Bring maximum profits, improve the lives of workers; Contribute to building an increasingly prosperous Vietnam. With that goal, the main functions and tasks of Vietnamese import-export businesses include:

One is , Trading, importing and exporting agricultural, forestry and aquatic products, handicrafts, consumer goods, industrial and agricultural machinery and equipment, means of transport, supplies and raw materials for production and consumption.

Organizing accounting work in the context of applying information technology in Vietnamese import-export businesses - 9

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