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TABLE OF CONTENT
ASSURANCE ............................................................................................... i
TABLE OF CONTENT ............................................................................... ii
LIST OF FIGURES AND TABLES............................................................ iv
IMAGES ..................................................................................................... vi
INTRODUCTION ........................................................................................ 1
CHAPTER 1 ................................................................................................ 4
GENERAL THEORY OF SALES ACCOUNTING AND DETERMING
BUSINESS RESULTS ................................................................................. 4
1.1. THEORETICAL BACKGROUND AND CHARACTERISTICS ON
SELLING ACTIVITIES AND ACCOUNTING FOR SALES ..................... 4
1.1.1. Theoretical background on selling activities and accounting for sales ......... 4
1.1.2. Role of accounting for sales and determining business result ............. 6
1.1.3. Requirement for accounting of sales and determining business results 6
CHAPTER 2 .............................................................................................. 42
ACCOUNTING FOR SALES AND DETERMINING BUSINESS
RESULTS OF HIEN CUONG LIMITED COMPANY .............................. 42
2.1. OVERVIEW OF HIEN CUONG LIMITED COMPANY ................... 42
2.1.1. Establishment and Development of Hien Cuong Limited Company . 42
2.1.2. Characteristics of production and business operations ...................... 42
2.1.3. Characteristics of organizational structure of the Company .............. 45
2.1.4. Features of accounting organization at the Company ........................ 47
2.2. CURRENT SITUATION OF ACCOUNTING FOR SALES AND
BUSINESS RESULTS IN REDSUN ITI CORPORATION ....................... 55
2.2.1. Characteristics of selling methods .................................................... 55
Academy of Finance Graduation Thesis
Le Hong Anh – CQ54/21CL.01 iii
2.2.3. PRESENTING INFORMATION OF ACOUNTING FOR SALES
AND DETERMINING BUSINESS RESULTS OF HIEN CUONG LIMITED
COMPANY ON FINANCIAL STATEMENT ........................................... 90
3.1. SOME COMMENTS ON ACCOUNTING ACTIVITIES AT HIEN
CUONG LIMITED COMPANY ................................................................ 94
3.1.1. Strengths........................................................................................... 94
3.1.2. Weakness ......................................................................................... 95
3.2. REQUIREMENTS OF THE ADMINISTRATION OF SALES
ACCOUNTING AND DETERMINING SALES RESULTS AT HIEN
CUONG LIMITED COMPANY ................................................................ 97
3.3. SOME SOLUTIONS TO COMPLETE THE SALES ACCOUNTING
AND DETERMINING SALES RESULTS AT REDSUN ITI
CORPORATION ....................................................................................... 98
3.3.1. Open detailed accounts, detailed books to monitor revenue and cost of
goods sold .................................................................................................. 98
3.3.2. Accounting for payment discounts .................................................... 99
3.3.3. Process of accounting voucher rotation........................................... 100
CONCLUSION ........................................................................................ 109
LIST OF REFERENCES ......................................................................... 111