GUARANTEE I hereby declare that this is my own research work, the data and results stated in the graduation thesis are truthful, derived from the actual situation of the internship unit Student Table of contents List of abbreviations 6 List of tables and diagrams 7 List of figures 9 FOREWORD 10 CHAPTER 1 GENERAL THEORIES ON ORGANIZATION OF SALES ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS IN ENTERPRISES 1 1 1 General overview of sales and determination of business results 1 1 2 Basic conten.
GUARANTEE I hereby declare that this is my own research work, the data and results stated in the graduation thesis are truthful, derived from the actual situation of the internship unit Student Table of contents LIST OF ABBREVIATIONS Company Limited Co., Ltd Account Acc Debit Dr Credit Cr Value added tax VAT Company income tax CIT Personal income tax PIT Number No LIST OF TABLES AND DIAGRAMS Tables: s: LIST OF FIGURES FOREWORD Urgency of the topic In the socialist-oriented market economy, enterprises conduct production, business and trade activities with the aim of earning profits To achieve that goal, businesses need to bring goods to consumers, change from the form of goods to the form of money, or make payment through sales activities Commercial enterprises have the function of circulating goods and providing all kinds of services to meet the consumption needs of society in terms of quantity, quality and structure of goods Especially in the current conditions, with the continuous development of science and technology, the trend of international integration and trade liberalization is growing, the level of competition in the industry is increasingly fierce In that condition, commercial enterprises need to promote initiative and creativity in business, exploiting their maximum advantages to achieve the highest efficiency In commercial enterprises, the mobilization of business capital is for the purpose of profitable enterprises, creating maximum profits for enterprises Therefore, good organization of sales is the top goal in commercial enterprises Associated with sales, the determination of business results also plays a very important role because it reflects the efficiency and business situation of the business so that managers can have strategies, timely and effective business decisions Like other commercial enterprises, ****** Trading and Technology Co., Ltd also uses accounting as an effective tool in operating and managing its business activities Being aware of the importance of sales organization and determining business results in commercial enterprises, I chose the topic: "Sales accounting and determining business results at*****” to complete his final graduation thesis Research purpose Clarifying more about sales accounting and determining business results in general and of ****** Trading and Technology Co., Ltd in particular to find out what has been achieved, and what limitations still exist so that making recommendations to contribute to the improvement of sales accounting and determining business results at ****** Trading and Technology Co., Ltd Object and scope of research Research object: Research on the theory and reality of sales accounting and determine business results at ****** Trading and Technology Co., Ltd Research scope: o Content: Practical study of sales accounting and determination of business results at ****** Trading and Technology Co., Ltd in the field of financial accounting o About the specific address: The study was carried out at ****** Trading and Technology Co., Ltd o About time: research theoretical issues and practical survey at ****** Trading and Technology Co., Ltd for 2021 Research Methodology: The topic uses dialectical and historical materialism methods combined with methods of analysis, statistics, synthesis, comparison between theory and reality at ****** Trading and Technology Co., Ltd Simultaneously combined with the synthesis and processing of collected documents as evidence for the research results: descriptive statistical methods, qualitative analysis and comparison between the theoretical basis and the actual situation at the limited company ****** Trade and Technology then offers solutions and recommendations to improve sales accounting and determine business results at ****** Trading and Technology Co., Ltd Dissertation structure: Realizing the importance of the organization of goods consumption, I chose the topic: "Accounting for sales and determining business results at ****** Trading and Technology Co., Ltd" The objective of the thesis is to summarize and record the actual situation of sales accounting and determine sales results Thereby evaluating and analyzing the current state of sales accounting and determining business results at the enterprise On that basis, make comments, suggestions and suggestions to further improve the organization of sales accounting and determine sales results Accordingly, in addition to the introduction and conclusion, the structure of my thesis consists of chapters: Chapter 1: General theories about the organization of sales accounting and determining business results in enterprises Chapter 2: Actual situation of sales accounting and determination of business results at ****** Trading and Technology Co., Ltd Chapter 3: Some ideas to improve sales accounting and determine business results at ****** Trading and Technology Co., Ltd Applying the theory learned and researched at the Academy of Finance, combined with the practice of organizing sales and accounting work and determining the business results received at ****** Trading and Technology Co., Ltd., with the enthusiastic guidance of Dr ***** and the members of the accounting department at the Company, I have completed my graduation thesis Due to the limited practice time and limited ability, my thesis cannot avoid errors I look forward to receiving the evaluation, comments and direct guidance of Dr Bu******, teachers and accounting staff to make my thesis more complete Thank you sincerely! CHAPTER GENERAL THEORIES ON ORGANIZATION OF SALES ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS IN ENTERPRISES 1.1 General overview of sales and determination of business results Sales concept: o Selling goods in business units is the process of moving business capital from capital goods to capital in cash and forming consumption results, which is the final result of production and business activities in the unit Through the selling process, the consumer's need for some use value is satisfied and the value of the good is realized o Selling is the process of realizing the use value of goods through an exchange relationship, which is the process by which an enterprise provides goods to a customer and the customer pays or accepts payment for the business Features of the sales process: o There is an agreement and exchange between the buyer and the seller Seller agrees to sell, buyer agrees to buy, pays, and accepts payment o There is a change in ownership of the goods: the seller loses title and the buyer takes ownership of the purchased goods o In the process of consuming goods, economic units provide customers with a certain quantity of goods and receive back from customers an amount of money called sales of goods 10 1040100 i3 Laptop Windows 10 Pro 64 bit 1040100 computer software Computer software Acrobat 1040100 professional 1040101 Photoshop CC all software Software AP Capacity 1040101 license enabled Oracle database Standard 1040101 Edition 2-Named software 1040101 FASTWORK software Package of 10 Oracle Database Standard Edition 1040200 licenses Package of electronic 1040200 invoices FPT invoice Software license FPT 1050100 invoice 05 years RAM memory for IBM Set 11,589,000 0 (11,589,000) Pcs 9,789,000 0 (9,789,000) Pcs 9,350,000 0 (9,350,000) Pcs 1,720,000 0 (1,720,000) Set 8,760,000 37,950,000 29,190,000 Part 5,880,000 0 (5,880,000) 67,400,000 127,600,000 60,200,000 Service 17,770,000 2,560,000 (15,210,000) License 3,360,000 3,000,000 (360,000) Pcs 3,850,000 0 (3,850,000) Packag e 1050100 server 16GB PC1 2400 Memory for server Ram HP 1050100 16GB PC4-2133 invoice template design software Server Memory X3650 M5 1051000 1050100 1051011 1050200 Ram LNV/IBM 16GB-PC4192 16GB RAM for Server SUN Oracle X2 Dell Cori 3.8Gb laptop rental service hard drive using IBM 600MB 10K SAS 2.5" HDD 1050200 server Toshiba internal 3.5 NAS 1050201 server hard drive Western SSD 250GB sata3, 1050201 Blue server hard drive LNV X3650 M5; WD Green SSD Pcs 43,830,000 0 (43,830,000) Service 355,000 1,000,000 645,000 Pcs 409,091 4,830,000 483,000 4,420,909 Bar 2,750,000 11,900,000 1,190,000 9,150,000 Service 40 28,800,000 50,600,000 5,060,000 21,800,000 Pcs 13,800,000 34,500,000 3,450,000 20,700,000 Pcs 18 37,636,362 93,600,000 9,360,000 55,963,638 Pcs first 954,545 0 (954,545) Pcs 1,363,636 4,500,000 450,000 3,136,364 1050201 Toshiba Internal 3.5" 10TB hard drive, S300,256MB hard drive using UCS 1052014 server ; Dell SAS 300GB 1050201 hard drive Internal hard drive Konia 1053001 SSD 240GB, 2.5", SATA 3" IBM server M5100 raid card 1050300 battery Cat 5s 4UTP 24AWG Cable 1050300 (305m/roll) Liepert PSAITON 1050300 1000VA230V UPS Aruba Switch IAP-215(RW) 1050301 AP-JW228A Wi-Tec brand data and 10503011 1050301 power mixer WI-POE31 300VA 230V APC UPS UPS APC 1100VA 230V- 1050301 BX1100LX- MS Certificate of Aruba Control Pcs 12 72,000,000 162,000,000 16,200,000 90,000,000 Pcs 8,400,000 26,000,000 2,600,000 17,600,000 Pcs 600,000 900,000 90,000 300,000 Pcs 1,980,000 4,250,000 2,270,000 Roll 1,620,000 0 (1,620,000) Set 14,600,000 24,128,000 2,412,800 9,528,000 Pcs 18,000,000 67,000,000 6,700,000 49,000,000 Pcs 1,509,090 0 (1,509,090) Set 85,800,000 127,650,000 12,765,000 41,850,000 Set 5,475,000 8,970,000 897,000 3,495,000 Pcs 8,410,000 42,500,000 34,090,000 1050301 Oracle Server X6-2 server 1050301 main board Aruba LIC-AP Controller 1050301 policy Enforcement Per Aruba 7010(RW)16p 150 1050302 Wireless Switch Aruba Instant IAP-315 1050302 Wireless Switch Aruba 7005(RW)4-port 1050400 Wireless Switch Power Case cooler plus 500WW 3.2.6 Some other comments Pcs first 48,750,000 65,000,000 6,500,000 16,250,000 Set 2,380,000 16,800,000 14,420,000 Pcs 45,844,000 92,000,000 9,200,000 46,156,000 Pcs 48,535,000 167,000,000 Pcs 17,374,000 37,500,000 3,750,000 20,126,000 Pcs 1,301,816 0 (1,301,816) 16,700,000 118,465,000 Applying the form of paying sales staff according to sales volume to encourage employees, improve work efficiency, and accelerate the consumption of goods About the accounting system: Accounting software brings many benefits to businesses, helping business accountants quickly manage business finances Most businesses use accounting software to reduce costs and avoid risks in financial and accounting management Current accounting software also supports maximum accounting from data entry to financial statements and tax finalization, maximum support for accountants However, the current accounting software used by the company is too outdated, so many accounting operations still have to be calculated manually, which is inconvenient and time-consuming So to save time and effort the company should: o Upgrading current accounting software makes it more suitable for current accounting work o Changing the accounting software in use: Currently on the market there are many accounting software in circulation, so the company can refer to some of the following software: • Accounting software WINTA - Winta accounting software developed on modern technology, advanced database, high security Especially, Winta accounting software is applied for multi-industry and Logistics using Online, managing many branches and industries, multi-language interface The software comes in two forms: Available Packages and Custom Designs according to the specifics of the business Update the latest circulars, fully meet the requirements of the Ministry of Finance • MISA accounting software: The software fully meets the financial - accounting operations of businesses in all fields: trade, service, production and construction The software can fully meet the financial management accounting in accordance with Circulars 133/2016/TT-BTC and 200/2014/TT-BTC You can manage your financial situation anytime, anywhere In addition, the software also integrates directly with e-invoice software, e-banking These functions are directly connected to the General Department of Taxation, saving a lot of time and cost of tax declaration, using invoices, and banking transactions • Accounting software AccNet: Programmable software similar to Office applications Make it easy for users to get used to and use them The best AccNet accounting software of Lac Viet today, is a cheap, easy-to-use online accounting software, free accounting software for months CONCLUSION Along with the strong development of the economy, ****** Trading and Technology Co., Ltd is having to survive in the fierce competition of the market economy This is really a pressing issue that requires the company to constantly rise up to stand firm in the market Accounting in the market economy is being increasingly recognized by the Party and State with its function as an economic management tool The process of practical application for manufacturing enterprises in general and ****** Trading and Technology Co., Ltd in particular is increasingly promoting the role of accountants in economic management In particular, the sales accounting and determination of business results must be well organized, ensuring accurate recording of sales and business results Sales accounting information and determining business results help business managers make appropriate economic decisions to improve sales results in particular and the company's business results in general Internship at ****** Trading and Technology Co., Ltd is an opportunity for me to approach reality and learn for myself After a period of internship at the company, I learned and gained initial understanding about the reality of accounting work at the company, especially sales accounting and determining business results I find that the accounting work in the company is quite complete, in accordance with the regime and ensures to provide information according to the requirements of business administration However, there are still certain limitations In order for accounting to be truly an indispensable management tool, the company should continue to perfect the organization of accounting work, especially accounting for sales and determining business results at the company Based on the theory and the actual situation of sales accounting and determining business results at ****** Trading and Technology Co., Ltd., I had an overview from which to give the advantages and disadvantages as to draw out some limitations in this work Thereby, I have proposed some solutions to improve the sales accounting work at the company Due to limited research time, limited knowledge and practical experience, my thesis inevitably has certain shortcomings I look forward to receiving comments and suggestions from teachers to improve this thesis Once again, I would like to sincerely appreciate the dedicated guidance of teacher Bui Thi Hang and the accounting staff of the company's finance and accounting department for creating conditions for me to complete this thesis Thank you sincerely! Student ****** LIST OF REFERENCES Prof Dr People's Committee Ngo The Chi, Dr Truong Thi Thuy (2010), "Textbook of Financial Accounting", Financial Publishing House "Some topics on accounting theory" - Assoc Vietnamese accounting standards Circular 133/2016/TT-BTC of the Ministry of Finance List of documents provided by the intern: Financial statements for the accounting period ended December 31 st , 2021 Accounting books and related documents COMMENTS OF THE INTERNATIONAL UNIT Name and surname of reviewer: ……………………………………………… Position: ………………………………………………………………… Comments on the graduation practice of students: ****** Class: CQ 56/21.02CLC Topic: Accounting for sale transactions and business results in ****** Trading and Technology Company Limited Comment content: About the spirit of students' practice attitude ………………………………………………………………………………………………………………………… …………………………………………………………………………………………………………………………… Regarding the sense of discipline and compliance with the regulations of the internship unit ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… About communication skills, soft skills ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… About professional knowledge ………………………………………………………………………………………………………………………… ………………………………………… ………………………………………………………………………………… Hanoi, Day… Month … Year 2022 Reviewers (Sign and write full name) COMMENTS OF THE TRAINING INSTRUCTIONS Instructor: Doctor Bui Thi Hang Final thesis comments Student: ****** Class: CQ56/21.02CLC Project title: Accounting for sale transactions and business results in ****** Trading and Technology Company Limited Numerical score: Score in words: ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………… Reviewers (Sign and write full name) COMMENTARY COMMENTS Name and address of reviewer: …………………………………………………… Review of students' graduation internship: ****** Class: CQ56/21.02CLC Topic: " Accounting for sale transactions and business results in ****** Trading and Technology Company Limited” Comment content: ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ……………… ……………………………………… Score: - By numbers: - In words: Commenters (Sign and write full name)