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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