1 ACCOUNTING FOR SALES AND EVALUATING BUSINESS RESULTS AT MAI DUONG 38 TRADING JOINT STOCK

MINISTRY OF FINANCE ACADEMY OF FINANCE STUDENT : TRAN THI THU CLASS : CQ 55/21.04 GRADUATION THESIS TOPIC: “ACCOUNTING FOR SALES AND EVALUATING BUSINESS RESULTS AT MAI DUONG 38 TRADING JOINT STOCK” Major : Business Accounting Student code : 17523403010168 Supervisor : PhD.Bui Thi Hang Hanoi - 2021 Academy of Finance Graduation Thesis DECLARATION I hereby declare that this thesis is my own work and effort that has not been submitted anywhere for any award Where other sources of information have been used, they have been acknowledged The data and results described in the thesis are derived from the actual situation of the practice company Hanoi, May, 2021 Student TRAN THI THU Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis TABLE OF CONTENT DECLARATION i TABLE OF CONTENT ii Figure 2.1:Managing system of the Mai Duong 38., JSC company ix PREAMBLE CHAPTER BASIC THEORETICAL ISSUES OF SALES ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS 1.1 General overview of sales accounting and determining business results .4 1.1.1 Sales definition 1.1.2 The definition of business results 1.1.3 The relationship between sales and determination of business results 1.1.4.Accounting requirements for sales and dertermining business results 1.1.5 The roles of sales accounting and determining business results 1.1.6 Sale accounting’duties and determining business results .6 1.2 Basic content of sales accounting and determing business results .7 1.2.1 Sale methods 1.2.2 Payment method 1.2.3 Sale accounting and determining business results 1.2.4.Accounting books are used for accounting for sale and evaluating business results and to present information on financial statements .32 1.2.4.1.Accounting books are used for accounting for sale and evaluating business results 32 In each enterprise, each form of accounting book has specific regulations on the number, structure, form, order, recording method and relationship between accounting books Depending on the size and characteristics of each enterprise's business activities, it is necessary to choose an appropriate accounting form, but still have to comply with the regulations of the applicable circular 32 Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis *General Journal Form 32 - Basic features: All arising economic and financial transactions must be recorded in the Journal, with the focus being on the General Journal, in the chronological order of arising and according to the economic content (accounting clauses) of the Company major Then take data on the Journal books to record in the ledger according to each arising transaction .32 -General Journal Form includes the following types of books: 32 + General Journal 32 + Accounting Ledger .32 + Detailed accounting books and cards; 32 *Journal-Ledger form 32 -Basic features: All arising economic transactions reflected on accounting vouchers are recorded in the only general accounting book, which is the Journal - the ledger in chronological order Based on the Journal - ledger is the accounting vouchers or the Summary of accounting vouchers of the same type 32 -Journal-Ledger form includes the following types of books: 32 + Journal-Ledger 32 + Cash book 32 + The same Summary of documents .32 + Advanced composite panel 32 *The form of recording vouchers: 32 -Basic features: The direct basis for recording general accounting books is "booking vouchers" General accounting entries include: 33 + Record in chronological order on the Register of Recording Documents .33 + Record according to economic content on the Ledger .33 + Bookkeeping vouchers prepared by accountants on the basis of accounting vouchers or a summary of accounting vouchers of the same type with the same economic content 33 + Book-entry vouchers are numbered consecutively for each month or whole year (according to the ordinal number in the Book of Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis Bookkeeping Documents) and accompanied by accounting vouchers, which must be approved by the chief accountant before making accounting entries 33 -The form of recording vouchers includes the following types of books: 33 + Recording vouchers; Register of book-keeping vouchers; 33 + Detailed accounting books and cards; 33 *Document diary form: 33 -Basic features: 33 + Gather and systematize the economic transactions arising under the Credit side of the accounts combined with the analysis of those economic transactions according to the Debit counterpart accounts 33 + Closely combine the recording of economic transactions arising in chronological order with the systematization of transactions according to economic content (by account) .33 + Combine widely general accounting with detailed accounting on the same accounting book and in the same recording process 33 + Using pre-printed book templates for controlling accounts, economic and financial management indicators and making financial statements (forms of accounting entries) 33 -Document diary form includes the following types of books : 33 + Document dỉay 33 + List table .33 + Accounting ledger 34 +Detailed accounting books or cards; 34 1.2.4.2 Present information on financial statements 34 * On Accounting balance sheet: 34 -Acc 111,112 is shown on the cash and cash equivement .34 - Acc 156 is shown on Inventrories .34 - Acc 131 is shown on Current trade receivables 34 - Acc 133 is shown on Deduction VAT 34 -Acc 331 is shown on the Current trade payables 34 Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis - Acc 333 is shown on the Taxes and payables to the State 34 * On the the business results report : .34 1.2.5.Accounting for sales and determining business results in terms of applying software with pre-set programs 34 CONCLUSION CHAPTER .37 CHAPTER 2:THE CURRENT SITUATION OF SALES ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS AT MAIDUONG 38 TRADING JOINT STOCK COMPANY 38 2.1 Overview of Mai Duong 38 Trading Joint Stock .38 2.1.1 The process of information and development of Mai Duong 38 Trading Joint Stock Company .38 2.1.2 Business organization characteristic at the company 39 2.1.3 Organizational and managerial charateristic at the company 39 Figure 2.1:Managing system of the Mai Duong 38., JSC company .39 2.1.4 Characreristic of the organization of the accounting work at the company 40 2.2 Accounting For sales and determination of business results at Mai Duong 38.,JSC 48 2.2.1 Method of sale and types of goods 48 2.2.2 Principles of goods valuation 50 2.2.3 Accounting for sales and determination of business results at Mai Duong 38.,JSC .51 2.3 Evaluation of sales accounting and determination of business results at Mai Duong 38 ,JSC 99 2.3.1 Strength .99 2.3.2.Weakness and the limitations .100 CHAPTER 3: SOME COMMENTS OF FINISHING SALES ACCOUNTING AND FINDING BUSINESS RESULT AT MAI DUONG 38., JSC .103 3.1 Requirements, principles of completing accounting for sales and evaluating business results at Mai Duong 38., JSC 103 3.1.1 Requirements .103 Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis 3.1.2 Principles of completing accounting for sales and evaluating business results 104 3.2 Some recommendations to improve the accounting of sale and evaluating business result at Mai Duong 38., JSC 105 3.3 Conditions for implementing the solution 121 CONCLUDE .123 REFERENCES 125 Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis LIST OF ABBREVIATIONS Acc- Account COGS – Cost of goods sold Cr- Credit Dr- Debit FIFO- Fist- in First-out Mai Duong 38.,JSC- Mai Duong 38 Trading Joint Stock Company VAT- Value Added Tax Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis LIST OF DIAGRAM Flowchart - Accounting for COGS in the perpetual inventory method Flowchart - Accounting for COGS in the periodical inventory method Flowchart – Accounting entry for sales, service provision calculated VAT by deduction method Flowchart 4: Accounting entry for revenue deductions Flowchart 5:Accounting entry for selling expenses Flowchart 6:Accounting entry for administrative expenses Flowchart 7– Accounting entry for other income Flowchart 8– Accounting entry for other expenses Flowchart 9– Accounting entry for financial income Flowchart 10– Accounting entry for financial expenses Flowchart 11– Accounting entry for corporate income tax Flowchart 12– Accounting entry for business results Tran Thi Thu CQ55/21.04 Academy of Finance Graduation Thesis LIST OF FIGURES –DOCUMENTARY Figure 2.1:Managing system of the Mai Duong 38., JSC company Figure 2.2: The organizational chart of the accounting appartment at Mai Duong 38.,JSC Figure 2.3: Display screen “ FPT E-invoices”- “Mai Duong 38.,JSC”source Figure 2.4: Accounting process on Misa.2017 software Figure 2.5 Display screen “ MISA.2017”- “Mai Duong 38.,JSC”source Figure 2.6: Code the goods- “Mai Duong 38.,JSC”source Figure 2.7: List of materials and goods - “Mai Duong 38.,JSC”source Figure 2.8: VAT invoice No.0000092 - “Mai Duong 38.,JSC”source Figure2.9: Delivery note No.BH00354 - “Mai Duong 38.,JSC”source Figure 2.10: Input screen- “Mai Duong 38.,JSC”source Figure2.11: The Detail book of Account 5111- “Mai Duong 38.,JSC”source Figure 2.12: The Ledger of Acc.511- “Mai Duong 38.,JSC” source Figure 2.13: The Detail book of Account 131- “Mai Duong 38.,JSC”source Figure 2.14: The Ledger of Account 3331- “Mai Duong 38.,JSC”source Figure 2.15: The Credit note- “Mai Duong 38.,JSC”source Figure 2.16: The Input screen- “Mai Duong 38.,JSC”source Figure2.17: The Ledger of Account 112 in 2020- “Mai Duong 38.,JSC”source Figure 2.18: The screen caculates the cost of goods sold- “Mai Duong 38.,JSC”source Figure2.19: The Delivery report No.XK00508- “Mai Duong 38.,JSC”source Figure 2.20: The Leger of Account 632- “Mai Duong 38.,JSC”source Figure2.21: The Leger of Account 156- “Mai Duong 38.,JSC”source Figure 2.22: The General inventory in 2020- “Mai Duong 38.,JSC”source Figure2.23: The VAT Invoice- “Mai Duong 38.,JSC”source Figure 2.24: The Cash payment voucher No PC00182 “Mai Duong 38.,JSC”source Figure.25: The input screen of Selling expenses- “Mai Duong 38.,JSC”source Figure2.26: The Leger of Ac.111 in 2020- “Mai Duong 38.,JSC”source Tran Thi Thu CQ55/21.04 Academy of Finance Người lập phiếu (Ký,ghi rõ họ tên) Graduation Thesis Kế toán tổng hợp (Ký,ghi rõ họ tên) Ngày 14 tháng 01 năm 2020 Thủ kho (Ký,ghi rõ họ tên) The detail book of DoubleA Thailand DL 70 paper according the FIFO method: Tran Thi Thu 122 CQ55/21.04 Academy of Finance Graduation Thesis SỔ CHI TIẾT VẬT TƯ HÀNG HÓA Kho: ; Mặt hàng: Giấy A4 Double A Thái Lan ĐL70; Quý Năm 2020 Tên kho Tên hàng Ngày hạch tốn Ngày chứng từ Số chứng từ HÀNG HỐ Giấy A4 Double A Thái Lan ĐL70 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 04/01/2020 04/01/202 NK0012 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 07/01/2020 07/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 07/01/2020 07/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 07/01/2020 07/01/202 XK0031 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 07/01/2020 07/01/202 XK0031 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 09/01/2020 09/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 13/01/2020 13/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 14/01/2020 14/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 15/01/2020 15/01/202 XK0032 Tran Thi Thu Nhập Diễn giải Số dư đầu kỳ 123 Mua hàng Công ty cổ phần đầu tư phát triển thương mại tồn cầu theo hóa đơn 0003019 Xuất kho bán hàng Công ty TNHH Indo - Trans Keppel Logistics Việt Nam ( CN Tiên Sơn) theo hóa đơn 0000888 Xuất kho bán hàng Cơng ty TNHH Indo - Trans Keppel Logistics Việt Nam ( CN Tiên Sơn) theo hóa đơn 0000887 Xuất kho bán hàng Công ty TNHH Indo - Trans Keppel Logistics Việt Nam ( CN Tiên Sơn) theo hóa đơn 0000885 Xuất kho bán hàng Công ty TNHH Indo - Trans Keppel Logistics Việt Nam ( CN Tiên Sơn) theo hóa đơn 0000886 Xuất kho bán hàng Cong ty CP Kansai Việt Nam theo hóa đơn 0000889 Xuất kho bán hàng CN Cơng ty TNHH Indo- Trans Keppel Logistics Việt Nam Hà Nội theo hóa đơn 0000890 Xuất kho bán hàng Cong ty TNHH NK Hàn Quóc theo hóa đơn 0000891 Xuất kho bán hàng Viện Khoa học Mơi Trường theo hóa đơn 0000893 ĐVT Đơn giá Số lượng ream 55.887,0 0,00 ream 55.681,8 101,0 ream 55.887,0 0,00 ream 55.887,0 ream Giá trị Tồn Giá trị Số lượng Giá trị 0,00 461,00 25.763.907 0,00 562,00 31.555.771 2,00 111.774 560,00 31.443.997 0,00 3,00 167.661 557,00 31.276.336 55.887,0 0,00 10,0 558.870 547,00 30.717.466 ream 55.887,0 0,00 30,0 517,00 29.040.856 ream 55.887,0 0,00 5,00 279.435 512,00 28.761.421 ream 55.887,0 0,00 5,00 279.435 507,00 28.481.986 ream 55.887,0 0,00 20,0 487,00 27.364.246 ream 55.887,0 0,00 10,0 477,00 26.805.376 CQ55/21.04 X uấ t Số lượn g 5.791 864 1.676.61 1.117.74 558.870 Academy of Finance HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 HÀNG HOÁ Graduation Thesis 18/01/2020 18/01/202 XK0032 Giấy A4 Double A Thái Lan ĐL70 18/01/2020 18/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 18/01/2020 18/01/202 XK0032 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 18/01/2020 18/01/202 NK0012 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 30/01/2020 30/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 30/01/2020 30/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 31/01/2020 31/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 31/01/2020 31/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 31/01/2020 31/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 31/01/2020 31/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 31/01/2020 31/01/202 XK0033 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 14/02/2020 14/02/202 XK0034 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 14/02/2020 14/02/202 XK0034 Tran Thi Thu 124 Xuất kho bán hàng Công ty Cổ phần Tư vấn Thẩm định giá Đơng Nam theo hóa đơn 0000895 Xuất kho bán hàng Công ty TNHH Ý tưởng Tồn Cầu theo hóa đơn 0000896 Xuất kho bán hàng Công ty cổ phần đầu tư dịch vụ miền Bắc theo hóa đơn 0000894 Mua hàng Cơng ty cổ phần đầu tư phát triển thương mại toàn cầu theo hóa đơn 0003091 Xuất kho bán hàng Cơng ty Cổ phần Đầu tư H&A Holding theo hóa đơn 0000897 Xuất kho bán hàng Công ty CP Đầu tư Sức khỏe Thẩm mỹ H&A theo hóa đơn 0000900 Xuất kho bán hàng Ban sản xuất chương trình thể thao Đài TH Việt Nam theo hóa đơn 0000902 Xuất kho bán hàng Công ty cổ phần Dược Trường Phúc theo hóa đơn 0000903 Xuất kho bán hàng Đảng Ủy phường Văn Chương theo hóa đơn 0000904 Xuất kho bán hàng Cơng ty TNHH KD BĐS SUME theo hóa đơn 0000901 Xuất kho bán hàng Công ty TNHH KD BĐS SUME theo hóa đơn 0000901 Xuất kho bán hàng Cơng ty TNHH Giải Pháp Quản lý DN Việt theo hóa đơn 0000910 Xuất kho bán hàng Trường THCS Nhân Chính theo hóa đơn 0000912 ream 55.887,0 0,00 5,00 279.435 472,00 26.525.941 ream 55.887,0 0,00 4,00 223.548 468,00 26.302.393 ream 55.887,0 0,00 10,0 558.870 458,00 25.743.523 ream 54.826,7 106,0 564,00 31.555.159 ream 55.887,0 0,00 10,0 558.870 554,00 30.996.289 ream 55.887,0 0,00 10,0 558.870 544,00 30.437.419 ream 55.887,0 0,00 4,00 223.548 540,00 30.213.871 ream 55.887,0 0,00 10,0 558.870 530,00 29.655.001 ream 55.887,0 0,00 4,00 223.548 526,00 29.431.453 ream 55.887,0 0,00 10,0 558.870 516,00 28.872.583 ream 55.887,0 0,00 5,00 279.435 511,00 28.593.148 ream 55.887,0 0,00 10,0 558.870 501,00 28.034.278 ream 55.887,0 0,00 10,0 558.870 491,00 27.475.408 CQ55/21.04 5.811 636 Academy of Finance HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 HÀNG HOÁ Graduation Thesis 14/02/2020 14/02/202 XK0034 Giấy A4 Double A Thái Lan ĐL70 17/02/2020 17/02/202 XK0034 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 17/02/2020 17/02/202 XK0034 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 19/02/2020 19/02/202 XK0034 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 20/02/2020 20/02/202 XK0034 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 20/02/2020 20/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 21/02/2020 21/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 24/02/2020 24/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 25/02/2020 25/02/202 NK0013 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 26/02/2020 26/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0035 Tran Thi Thu 125 Xuất kho bán hàng Công ty Cổ phần Tư vấn Xây dựng Định giá Thăng Long theo hóa đơn 0000911 Xuất kho bán hàng CN Công ty TNHH Indo- Trans Keppel Logistics Việt Nam Hà Nội theo hóa đơn 0000914 Xuất kho bán hàng CN Công ty TNHH Indo- Trans Keppel Logistics Việt Nam Hà Nội theo hóa đơn 0000915 Xuất kho bán hàng CN Công ty TNHH Indo- Trans Keppel Logistics Việt Nam Hà Nội theo hóa đơn 0000916 Xuất kho bán hàng Công ty Cổ phần đầu tư DVTM Hồng Gia Việt theo hóa đơn 0000917 Xuất kho bán hàng Công ty Cổ phần Hội tụ 300 theo hóa đơn 0000919 Xuất kho bán hàng Cơng ty TNHH kiểm tốn tư vấn ADC Việt Nam theo hóa đơn 0000920 Xuất kho bán hàng Công ty Cổ phần Phát triển nhà Phúc Đồng theo hóa đơn 0000921 Mua hàng Công ty cổ phần đầu tư phát triển thương mại tồn cầu theo hóa đơn 0003241 Xuất kho bán hàng Công ty Luật TNHH Link Partners theo hóa đơn 0000924 Xuất kho bán hàng Cơng ty Cổ phần Quà Vàng cao cấp Việt Nam theo hóa đơn 0000926 Xuất kho bán hàng Công ty TNHH Ý tưởng Tồn Cầu theo hóa đơn 0000927 ream 55.887,0 0,00 10,0 558.870 481,00 26.916.538 ream 55.887,0 0,00 5,00 279.435 476,00 26.637.103 ream 55.887,0 0,00 20,0 456,00 25.519.363 ream 55.887,0 0,00 15,0 838.305 441,00 24.681.058 ream 55.887,0 0,00 10,0 558.870 431,00 24.122.188 ream 55.887,0 0,00 10,0 558.870 421,00 23.563.318 ream 55.887,0 0,00 10,0 558.870 411,00 23.004.448 ream 55.887,0 0,00 10,0 558.870 401,00 22.445.578 ream 56.543,2 165,0 566,00 31.775.214 ream 55.887,0 0,00 5,00 279.435 561,00 31.495.779 ream 55.887,0 0,00 5,00 279.435 561,00 31.216.344 ream 55.887,0 0,00 5,00 279.435 561,00 30.936.909 CQ55/21.04 1.117.74 9.329 636 Academy of Finance Graduation Thesis HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0035 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 28/02/2020 28/02/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 07/03/2020 07/03/202 NK0013 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 09/03/2020 09/03/202 XK0036 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 17/03/2020 17/03/202 NK0014 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 23/03/2020 23/03/202 XK0037 HÀNG Giấy A4 Double 27/03/2020 27/03/202 XK0037 Tran Thi Thu 126 Xuất kho bán hàng Công ty TNHH TM Đầu tư Vĩnh An theo hóa đơn 0000928 Xuất kho bán hàng Cơng ty Cổ phần Tư vấn Thẩm định giá Đông Nam theo hóa đơn 0000929 Xuất kho bán hàng Cơng ty CP Đầu tư Thương mại Hồng Sơn theo hóa đơn 0000930 Xuất kho bán hàng Công ty TNHH Kinh doanh Bất động sản Slime theo hóa đơn 0000931 Xuất kho bán hàng Công ty Cổ phần Thương mại Kỹ thuật Dịch vụ Sibetech theo hóa đơn 0000934 Xuất kho bán hàng Công ty Cổ phần Thương Mại Dược Mỹ phẩm H&A theo hóa đơn 0000935 Xuất kho bán hàng Công ty CP Đầu tư Sức khỏe Thẩm mỹ H&A theo hóa đơn 0000936 Xuất kho bán hàng Cơng ty cổ phần Dược Trường Phúc theo hóa đơn 0000937 Mua hàng Công ty cổ phần đầu tư phát triển thương mại tồn cầu theo hóa đơn 0003310 Xuất kho bán hàng Công ty co phần đầu tư dịch vụ miền Bắc theo hóa đơn 0000942 Mua hàng Công ty cổ phần đầu tư phát triển thương mại tồn cầu theo hóa đơn 0003367 Xuất kho bán hàng Cơng ty CP ARED Việt Nam theo hóa đơn 0000945 Xuất kho bán hàng CN Công ream 55.887,0 0,00 5,00 279.435 561,00 30.657.474 ream 55.887,0 0,00 3,00 167.661 543,00 30.489.813 ream 55.887,0 0,00 5,00 279.435 538,00 30.210.378 ream 55.887,0 0,00 15,0 838.305 523,00 29.372.073 ream 55.887,0 0,00 10,0 558.870 513,00 28.813.203 ream 55.887,0 0,00 5,00 279.435 508,00 28.533.768 ream 55.887,0 0,00 10,0 558.870 498,00 27.974.898 ream 55.887,0 0,00 10,0 558.870 488,00 27.416.028 ream 56.776,0 97,00 585,00 32.923.301 ream 55.887,0 0,00 575,00 32.364.431 ream 56.600,0 104,0 679,00 38.250.831 ream 55.887,0 0,00 10,0 558.870 669,00 37.691.961 ream 55.887,0 0,00 5,00 279.435 664,00 37.412.526 CQ55/21.04 5.507 273 10,0 558.870 5.886 400 Academy of Finance Graduation Thesis HOÁ A Thái Lan ĐL70 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 27/03/2020 27/03/202 XK0037 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 30/03/2020 30/03/202 XK0037 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 30/03/2020 30/03/202 XK0037 HÀNG HOÁ Giấy A4 Double A Thái Lan ĐL70 30/03/2020 30/03/202 XK0037 Số dòng = 185 Tran Thi Thu ty TNHH Indo- Trans Keppel Logistics Việt Nam Hà Nội theo hóa đơn 0000947 Xuất kho bán hàng CN Công ty TNHH Indo- Trans Keppel Logistics Việt Nam Hà Nội theo hóa đơn 0000948 Xuất kho bán hàng Công ty Cổ phần đầu tư M.E theo hóa đơn 0000949 Xuất kho bán hàng Cơng ty TNHH Kinh doanh Bất động sản Slime theo hóa đơn 0000951 Xuất kho bán hàng Công ty TNHH Kinh doanh Bất động sản Slime theo hóa đơn 0000953 ream 55.887,0 0,00 20,0 ream 55.887,0 0,00 10,0 ream 55.887,0 0,00 ream 55.887,0 0,00 573,0 Cộng 127 CQ55/21.04 32.32 6.809 1.117.74 644,00 36.294.786 558.870 634,00 35.735.916 10,0 558.870 624,00 35.177.046 5,00 279.435 619,00 34.897.611 619,00 34.897.611 415, 00 23.193.1 05 Academy of Finance Graduation Thesis 3.3 Conditions for implementing the solution Completing the accounting work in general and the sales accounting and determining the business results in particular is an inevitable issue, very necessary and needs to be continuously progressed To ensure the accuracy and science for perfecting sales accounting and determining business results at Mai Duong 38 Trading Joint Stock Company, the company needs to satisfy the following conditions: Firstly: It is necessary to properly assess the actual business performance of the enterprise, promote the strengths, overcome the bad aspects, at the same time ensure the scientific, accurate, timely, from that has beneficial contributions to businesses, creating conditions for businesses to grow stronger, improving their performance Secondly: The Company needs to regularly update accounting regimes, accounting standards and the latest current accounting regulations of the Ministry of Finance as well as related tax laws Compliance with the current accounting regime ranges from the compliance of using accounts, accounting standards, methods and procedures to the use of the accounting book system or reporting On that basis, apply properly and appropriately in the accounting of our company Thirdly: The management board of the company must have a high sense of responsibility, pay constant attention to employees, the financial situation and all aspects of the company: strengthen the direction, closely supervise and supervise accountant's work, to avoid errors or inconsistencies with the company's business At the same time, management also needs to take the lead as an example for everyone in compliance with company regulations Fourthly: The company should fully invest in modern and advanced technical facilities to serve accounting as well as management The company needs to invest in Misa accounting software combined with Misa's application preparation function to reduce data entry work, minimize errors in the data entry process, and easily manage instead of using FPT software to make the electronic e-commerce as the present Tran Thi Thu 128 CQ55/21.04 Academy of Finance Graduation Thesis Fifthly: The company needs to organize personnel accordingly, to ensure the right quantity, structure and quality, the right person with the right job, the right professional order Make it common to all members of the company to realize the important role in sales as well as accounting for sales operations On that basis, everyone will try their best to create favorable conditions for sales accounting throughout the company Sixthly: The company needs to create more cohesion with employees so that they can be willing to devote their energies and wisdom to the sustainable development of the company It is necessary to create a comfortable working environment to avoid stress and pressure for employees so that they can complete the assigned tasks in the most effective way Seventhly: Accounting work must ensure the principles of saving, efficiency and maximizing equity value Completing sales and determining sales results must provide the most useful information with the most time and cost savings, minimizing complicated, cumbersome, unnecessary work to the company's accounting to get the best results Tran Thi Thu 129 CQ55/21.04 Academy of Finance Graduation Thesis CONCLUDE This is the whole content of graduation thesis with the topic: "Accounting for sales and evaluating business results at Mai Duong 38., JSC” Accounting is an important tool for managing the economy both micro- and macro- an indispensable tool in business management of the business It can be said that accounting is very important for all types of businesses in the current market economy Completing revenue accounting and determining business results is essential for each business, it provides timely data for analyzing the business situation of enterprises, and necessary information set for managers to help businesses better manage their business Through the internship at Mai Duong 38.,JSC, I learned the organization of the accounting in company as well as the accounting method of the company It can be said that the achievements achieved by the company are not small, the goods that company supplies to the market are diverse and help other company operate effectively The company has a foothold in the market However, the development of the scale of operation as well as the number of contract is increasing, requiring detailed monitoring of the organization of sales accounting and the determination of the company's results In today's fiercely competitive market economy, rational organization of the accounting process of determining business results plays a very important role in the operation of each business because it helps businesses manage better their activities, ensuring the cycle of consumption goods results to take place regularly, not occur stagnant capital, bring high efficiency for businesses, and improve the standard of living for workers In order to achieve greater efficiency in its active, the company needs to improve the accounting system and the necessary types of minutes to help accountant can manages the revenue and cost reasonable Through learning and applying the knowledge learned in reality, I made some ideas to solve the outstanding problems Due to the limited time, the level of Tran Thi Thu 130 CQ55/21.04 Academy of Finance Graduation Thesis awareness and practical experience is limited, the shortcomings can’t be avoided I hope these comments will contribute to promoting the development of the company I extremly look forward to receiving the comments of the teachers and accountants of Mai Duong 38.,JSC so that my article will be improved I would like to express my sincere thanks for the dedicated guidance of PhD.Bui Thi Hang, all the teachers in the accounting department of the Academy of Finance and all my sisters in Mai Duong 38., JSC helped me complete this topic Tran Thi Thu 131 CQ55/21.04 Academy of Finance Graduation Thesis REFERENCES Textbook of Financial Accounting - Academy of Finance Editor: Professor.Dr Ngo The Chi Doctor Truong Thi Thuy Financial Publishing House, 2020 Enterprise accounting regime - Financial Publishing House Organizational curriculum for accounting work - Academy of Finance Circular 133/2016 / TT-BTC of the Ministry of Finance Enterprise accounting system Vietnamese Accounting Standards System Theory and practice of financial accounting Documents at Mai Duong 38 Trading Joint Stock Company Tran Thi Thu 132 CQ55/21.04 Academy of Finance Tran Thi Thu Graduation Thesis 133 CQ55/21.04 Academy of Finance Graduation Thesis NHẬN XÉT CỦA GIÁO VIÊN HƯỚNG DẪN Họ tên người hướng dẫn khoa học: Nhận xét trình thực tập tốt nghiệp sinh viên: Khóa: Lớp: Đề tài: Nội dung nhận xét: - Điểm: - Bằng số: ………… - Bằng chữ: ………… Tran Thi Thu ……., ngày……tháng……năm…… Người nhận xét 134 CQ55/21.04 Academy of Finance Graduation Thesis NHẬN XÉT CỦA GIÁO VIÊN PHẢN BIỆN Họ tên người phản biện: Nhận xét trình thực tập tốt nghiệp sinh viên: Khóa: Lớp: Đề tài: Nội dung nhận xét: Tran Thi Thu 135 CQ55/21.04 Academy of Finance Điểm: - Bằng số: ………… - Bằng chữ: ………… Tran Thi Thu Graduation Thesis ……., ngày……tháng……năm…… Người nhận xét 136 CQ55/21.04 ... RESULTS AT MAIDUONG 38 TRADING JOINT STOCK COMPANY 38 2 .1 Overview of Mai Duong 38 Trading Joint Stock .38 2 .1. 1 The process of information and development of Mai Duong 38 Trading Joint Stock. .. sales accounting and determine business results at Mai Duong 38 Trading Joint Stock Company Object and scope of the study Sales accounting and determination of business results at Mai Duong Trading. .. Flowchart – Accounting entry for sales, service provision calculated VAT by deduction method Acc 511 Acc 11 1, 11 2, 13 1, Acc 11 1, 11 2, 13 1, … Revenue from sale of goods and services Generate revenue