FIXED ASSETS ACCOUNTING OF THE NATIONAL PHYTOPHARMA JOINT STOCK COMPANY

i UNIVERSITY OF ECONOMICS AND LAWS FACULTY OF ACCOUNTING AND AUDITING GRADUATION THESIS FIXED ASSETS ACCOUNTING OF THE NATIONAL PHYTOPHARMA JOINT-STOCK COMPANY Supervisor: Nguyen Hoang Dieu Hien Student: Nguyen Ngoc Thao Uyen Student’s ID: K174050626 Class: K17405CA TPHCM, 06/2021 TIEU LUAN MOI download : skknchat@gmail.com ii INTERNSHIP DIARY General Information Full name: NGUYỄ N NGỌ C THẢO UYÊN Class: K17405CA Student’s ID: K174050626 Date of birth: July 15th, 1999 Supervisor: NGUYỄN HOÀNG DIỆU HIỀN Company’s Name: The National Phytopharma Joint-Stock Company Address: Bahamas Tower - Diamond Island, No Street 104, Bình Trưng Tây Ward, District Internship Department: Finance – Accounting Internship Instructor: Trương Tiến Phát Nguyễn Thị Thúy An Internship Position: General Accounting Internship Schedule: Dec 7th, 2020 to Feb 28th, 2021 No Student’s Week assessment Learning about the Company Get used to the job, but still have not Dec 7th – Dec 18th - Greetings and get acquainted with everybody in the Finance - grasped the company culture TIEU LUAN MOI download : skknchat@gmail.com iii Accounting department and the and working company environment – Feb 5th - Learni ng the culture and get Feb th D e c acquaint 15 – ed Feb graduall 19th y with the working environ ment of the s compan t y – through the D initial e c jobs s t Familiari zing yourself with the assigne d tasks: - Save voucher s, input invoices J a n t h – J a n t (receipt note, payment ) and output (delivery bill, receipts) h - Get familiar with how F e b to use the printer: s t print, copy, scan documents VAT become to send to invoice easier customers with data - Check on the invoice with system is At first, the work the same was still difficult, data on the or not but system -Check devoted guidance of VAT is the same or not -Sort invoices by invoice number under the with data docume on the nts and system is using the same the Well Accomplished the VAT Internship invoice Instructors, saving or not -Check the the Well Accomplished Well Accomplished printer -Sort invoices by invoice number Feb 22nd – Feb - Check cancellation invoice TIEU LUAN MOI download : skknchat@gmail.com iv th 26 -Write The Minutes of Invoice Adjustment (deviation of money, taxes, ) TIEU LUAN MOI download : skknchat@gmail.com v NHẬN XÉT CỦA ĐƠN VỊ THỰC TẬP Họ tên SV thực tập: MSSV: Lớp: Trường Đại học Kinh tế - Luật Đã thực tập Phòng: Từ thời gian: từ ngày … /12/2020 đến ngày … /03/2021 Nhận xét chung: ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… ……………………………………………………………………………………………… …………., ngày … tháng … năm 2021 Xác nhận đơn vị thực tập TIEU LUAN MOI download : skknchat@gmail.com vi TIEU LUAN MOI download : skknchat@gmail.com vii TABLE OF CONTENT TABLE OF CONTENT vii LIST OF FIGURE & TABLE xi LIST OF ABBREVIATIONS xii CHAPTER 1: INTRODUCTION ABOUT THE NATIONAL PHYTOPHARMA JOINT-STOCK COMPANY 1.1 Business overview 1.1.1 General information 1.1.2 Business’ Objectives 1.1.3 Business’ Functions 1.2 Organization structure 1.2.1 General Meeting of Shareholders 1.2.2 Board of Directors 1.2.3 General Director 1.2.4 Deputy General Director 1.2.5 Supervisory Board 1.2.6 Administration Department 1.2.7 Finance and Accounting Department 1.2.8 Import and Export Department 1.2.9 Storage Department 1.2.10 Shops 1.2.11 Centers 1.3 Accounting overall 1.3.1 Accounting structure TIEU LUAN MOI download : skknchat@gmail.com viii 1.3.2 Accounting functions 1.3.3 Accounting policies 10 1.3.4 Accounting vouchers 10 1.3.5 Accounting documents 11 1.3.6 Accounting report 12 CHAPTER 2: THEORETICAL FRAMEWORK 13 2.1 Definition of Fixed assets 13 2.1.1 Tangible Fixed assets: According to VAS 03 13 2.1.2 Intangible Fixed assets: According to VAS 04 13 2.1.3 Another document affects Fixed assets: Circular 45/2013/TT-BTC 14 2.2 Classification of FA of the business 16 2.2.1 Classification according to the form 16 2.2.2 Classification by ownership 17 2.2.3 Based on the sources of formation 17 2.2.4 Classification by economic uses 17 2.2.5 Classification according to usage situation 18 2.2.6 Classification according to the purpose of use 18 CHAPTER 3: ACCOUNTING FOR ARISING ECONOMIC TRANSACTIONS RELATED TO FIXED ASSETS 20 3.1 Increase in Fixed assets transactions accounting 20 3.1.1 Tangible Fixed assets costs 20 3.1.2 Booking Entries Procedures 20 3.1.3 Uses accounts 21 3.1.4 Accounting of Fixed assets transaction 21 3.1.5 Illustrate Case 23 TIEU LUAN MOI download : skknchat@gmail.com ix 3.2 Depreciation of Fixed assets 3.2.1Useful life 3.2.2Depreciation method 3.2.3Uses accounts 3.2.3Illustrate Case 3.3 Accounting for reduced Fixed assets 3.3.1 The Company’s policy Tangible Fixed assets liquidation 3.3.2Carrying amount of Fixed assets 3.3.3Uses accounts 3.3.4Illustrate related document 3.4 Fixed asset repair and upgrade accounting 3.4.1Repaired Fixed assets 3.4.2Accounting for regular repair and amortization 3.4.3Fixed asset overhaul accountant is not upgraded 3.4.4Accounting for major repairs of fixed assets in u CHAPTER 4: CONCLUSION AND RECOMMENDATION 4.1Conclusion 4.2Advantages in Fixed asset accounting 4.3Disadvantages in Fixed asset accounting 4.4Recommendation APPENDICES Appendix 1: Tables and Figures Appendix – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA GVHD – Đề Tài: KẾ TOÁN QUẢN TRỊ TIEU LUAN MOI download : skknchat@gmail.com xxxv TỔNG TIEU LUAN MOI download : skknchat@gmail.com Appendix – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA GVPB – Đề Tài: KẾ TOÁN QUẢN TRỊ Chương mở đầu Giới thiệu chung doanh nghiệp Giới thiệu tổ chức cơng tác kế tốn quản trị thông tin tổ chức hoạt động phận có liên quan đến nội dung kỹ thuật áp dụng cho công TIEU LUAN MOI download : skknchat@gmail.com tác quản trị Thực tế doanh nghiệp định quản trị Nhận xét, kiến nghị liền với vấn đề cụ Hình thức trình bày TIEU LUAN MOI download : skknchat@gmail.com xxxviii Điểm phần Khơng đạt u cầu (