ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
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TABLE OF CONTENTS
DECLARATION ............................................................................................ i
ACKNOWLEDGEMENT .............................................................................. ii
TABLE OF CONTENTS .............................................................................. iii
LIST OF DIAGRAMS .................................................................................. vi
LIST OF TABLES ....................................................................................... vii
LIST OF PICTURES .................................................................................. viii
LIST OF ACRONYMS ................................................................................. ix
INTRODUCTION .......................................................................................... 1
CHAPTER 1: GENERAL THEORY OF ACCOUNTING FOR REVENUE,
EXPENSES AND BUSINESS RESULTS IN ENTERPRISES ...................... 4
1.1. GENERAL THEORY OF REVENUE, EXPENSES AND BUSINESS
RESULTS IN ENTERPRISES ....................................................................... 4
1.1.1. Importance of accounting for revenue and business result in
Enterprises. .................................................................................................... 4
1.1.2.The basics of revenue ............................................................................ 5
1.1.3.The basics of Expenses .......................................................................... 9
1.1.4.The Basics of Business results ............................................................. 13
1.2.ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS
RESULTS IN ENTERPRISES ..................................................................... 16
1.2.1 The accounting principles governing accounting for revenue, expenses
and business results in enterprises ................................................................ 16
1.2.2. Accounting for Revenue ..................................................................... 17
1.2.3. Accounting for Expenses .................................................................... 25
1.2.4. Accounting for Business results .......................................................... 40
1.3. ORGANISATION OF BOOKKEEPING SYSTEMS FOR REVENURE,
EXPENSES AND BUSINESS RESULTS ACCOUNTING ........................ 43
1.3.1. General journal form of bookkeeping ................................................. 43
1.3.2. Voucher form of bookkeeping ............................................................ 45
1.3.3. Journal - Ledger form of bookkeeping ................................................ 47
Graduation thesis Supervisor: MSC.Nguyễn Bá Linh
Student: Nguyễn Thị Hải Yến iv CQ54/21CL.02
1.3.4. Journal – Vouchers form of bookkeeping ........................................... 49
1.4.ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS
RESULTS IN THE APPLICATION OF ACCOUNTING SOFTWARE ..... 51
1.4.1. Principles and requirements for machine accounting organization ...... 51
1.4.2. Steps to perform Accounting for revenue, expenses and business results
on accounting software ................................................................................. 52
CONCLUSION OF CHAPTER 1 ................................................................ 54
CHAPTER 2: PRACTICAL SITUATION OF ACCOUNTING FOR
REVENUE, EXPENSES AND DETERMINE BUSINESS RESULTS AT
VIET NHAT FOOD JOINT STOCK COMPANY ....................................... 55
2.1. OVERVIEW OF VIET NHAT FOOD JOINT STOCK COMPANY .... 55
2.1.1.The foundation and development of Viet Nhat Food joint stock company.
..................................................................................................................... 55
2.1.2. Characteristics of business operation .................................................. 57
2.1.3. Characteristics of the organizing management mechanism in Viet Nhat
Food JSC. ..................................................................................................... 60
2.1.4. Characteristics of organizing accounting system................................. 62
2.2. PRACTICAL SITUATION OF ACCOUNTING FOR REVENUE,
EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JSC. .... 67
2.2.1. Practical situation of Accounting for Revenue at the company ........... 67
2.2.2. Practical situation of Accounting for Expenses at the company .......... 78
2.2.3.Accounting for determining business results at Viet Nhat Food JSC ... 92
2.3. EVALUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND
BUSINESS RESULTS AT THE COMPANY. ........................................... 102
2.3.1. Achievements ................................................................................... 102
2.3.2. Limitations and causes of Limitations............................................... 103
CONCLUSION OF CHAPTER 2 .............................................................. 105
CHAPTER 3: SOLUTIONS TO IMPROVE ACCOUNTING FOR
REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT
FOOD JSC ................................................................................................. 106
3.1. DEVELOPMENT ORIENTATION OF THE COMPANY ................. 106
Graduation thesis Supervisor: MSC.Nguyễn Bá Linh
Student: Nguyễn Thị Hải Yến v CQ54/21CL.02
3.2.REQUIREMENTS FOR IMPROVING ACCOUNTING FOR REVENUE,
EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JOINT
STOCK COMPANY .................................................................................. 107
3.3.SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE,
EXPENSES AND BUSINESS RESULTS ................................................. 108
CONCLUSION OF CHAPTER 3 .............................................................. 112
CONCLUSION .......................................................................................... 113
REFERENCES........................................................................................... 116