ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
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TABLE OF CONTENT
INTRODUCTION .......................................................................................... 1
CHAPTER 1: GENERAL THEORIES OF ACCOUNTING FOR SERVICE
PROVISION AND BUSINESS RESULTS .................................................... 4
1.1. Overview of accounting for service provision and business results .......... 4
1.1.1. Definition and characteristics of accounting for service provision and
business results ............................................................................................... 4
1.1.2. Service business characteristics affect revenue and business results
accounting ...................................................................................................... 5
1.1.3. Tasks of accounting for service provision and business results ............. 7
1.2. Accounting for expenses in the service provision enterprises .................. 7
1.2.1. Cost of sales accounting ....................................................................... 7
1.2.2. Accounting for selling expenses and general administration expenses .. 9
1.2.3. Accounting for financial expenses ...................................................... 12
1.2.4. Accounting for other expenses ............................................................ 14
1.2.5. Accounting for corporate income tax expense .................................... 15
1.3. Accounting for revenue in the service provision enterprises .................. 18
1.3.1. Accounting for revenue from service rendered ................................... 18
1.3.2. Accounting for revenue deductions .................................................... 21
1.3.3. Accounting for financial income ......................................................... 23
1.4. Application form of accounting books ................................................... 31
1.4.1. General journal form .......................................................................... 31
1.4.2. Journal - Ledger form ......................................................................... 33
1.4.3. Form of book entry voucher ............................................................... 33
1.4.4. Form of computerized accounting. ..................................................... 34
CONCLUSION CHAPTER 1 ...................................................................... 34
CHAPTER 2: ACTUAL SITUATIONS REGARDING ACCOUNTING FOR
SERVICE PROVISION AND BUSINESS RESULTS AT VNPT-I ............. 36
2.1. Overview of VNPT-I ............................................................................. 36
2.1.2. History of the establishment and development of the VNPT-I ............ 36
2.1.3. System of organization, functions and duties of the company ............. 38
2.1.4. Features of telecommunication service business mode at VNPT-I ...... 40
2.1.5. Services used in the company's business operations ........................... 41
2.1.6. Structure of accounting apparatus and applicable accounting policies 42
2.2. Actual situation of accounting for expenses regarding service provision at
VNPT-I ........................................................................................................ 49
2.2.1. Accounting for cost of sale. ................................................................ 49
2.2.2. Accounting for selling expenses and general administration expenses. 63
2.2.3. Accounting for financial expenses. ..................................................... 85
2.2.4. Accounting for other expenses. ........................................................... 96
2.2.5. Accounting for corporate income tax expense .................................... 96
2.3. Actual situation of accounting for revenue regarding service provision at
VNPT-I company ......................................................................................... 96
2.3.1. Accounting for revenue from service rendered. .................................. 96
2.3.2. Accounting for sales deductions. ...................................................... 111
2.3.3. Accounting for financial income. ...................................................... 111
2.3.4. Accounting for other income. ........................................................... 119
2.3.5. Accounting for evaluating business results ....................................... 119
CONCLUSION CHAPTER 2 .................................................................... 127
CHAPTER 3: SOLUTIONS OF PERFECTING ACCOUNTING FOR
SERVICE PROVISION AND BUSINESS RESULTS AT THE COMPANY
OF VNPT-I ................................................................................................ 128
3.1. General assessment on accounting for services provision and business
results at VNPT-I ....................................................................................... 128
3.1.1. Strengths of accounting work for service provision and business results
evaluation at the company .......................................................................... 129
3.1.2. Weaknesses of accounting work for service provision and business
results evaluation at the company ............................................................... 132
3.2.1. The need to perfect accounting for service provision and business results
at VNPT-I .................................................................................................. 133
3.2.2. Solution for perfecting accounting for service provision and business
results at VNPT-I ....................................................................................... 134
CONCLUSION .......................................................................................... 137
REFERENCE LIST.................................................................................... 139