Luận văn tốt nghiệp kế toán (full tiếng Anh) - Accounting for sales and business result in Phu Tho educational book and equipment joint stock company
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PREFACE
In order to survive and develop in a market economy, there is the management
of the socialist-oriented state. Any business, whether it is business or commercial,
must go through consumption and be effective as a top target. To do that, managers
must be aware of the role of accounting. Accounting is the source of information
needed to effectively manage the company's economic performance.
Commercial business objects are goods that are labor products purchased by
commercial enterprises to sell in order to meet the needs of consumer production
and export. Enterprises that want to have revenue must have goods. But the value
and value of use can only be done through the consumption process. Sales are the
final stage of the reproduction process. Good i mplementation of sales will facilitate
the recovery of capital and offset the cost of production. On the other hand, create
conditions for businesses to well fulfill their obligations to the state budget for
investment and development, improve workers' lives ... More than ever, perfect
revenue accounting, expenses and determine operational results. Business dynamics
are often a problem for businesses. Completion of revenue accounting, cost and
determination of business results will contribute to increasing competitiveness,
improving the quality of business decisions, increasing financial information
transparency.
Currently accounting is an important tool for managing the economy both micro
and macro. Through the internship at Phu Tho educational book and equipment, JSC,
I am particularly interested in the process of consuming goods, identifying and
distributing the business results of the company, so I choose the part “Accounting
for sales and business result in Phu Tho educational book and equipment, J SC. ”for
my graduation thesis.
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