IMPROVING THE ACCOUNTING ORGANIZATION AT MAI NGOC CONSULTING AND TRAINING CO , LTD outline

TOPIC: IMPROVING THE ACCOUNTING ORGANIZATION IN MAI NGOC TRAINING AND CONSULTING CO., LTD TABLE CONTENTS CHAPTER 1: INTRODUCTION 1.1 Introduction 1.2 Background of the study 1.3 Statement of the Problem 1.4 Research objectives and questions 1.5 The Significance of the study 1.6 The Scope of the study CHAPTER 2: LITERATURE REVIEW 2.1 Basic theoretical issues about accounting organization in enterprises 2.1.1 Overview of the accounting work organization 2.1.2 The role of accountants and accounting organizations in the business 2.1.3 Accounting information system organization 2.2 Related Studies 24 2.2.1 Foreign research projects 24 2.2.2 National research works 25 CHAPTER 3: RESEARCH METHODOLOGY 26 3.1 Research design 26 3.2 Methods of data collection 26 3.3 Research data 26 3.3.1 Secondary data 26 3.3.2 Primary data 27 3.3.4 Data analysis 27 CHAPTER 4: REAL SITUATION ORGANIZATION OF ACCOUNTING AT MAI NGOC ADVISORY AND TRAINING CO., LTD 28 4.1 General of Mai Ngoc Consulting and Training Company Limited 28 4.1.1 Introduction about Mai Ngoc Consulting and Training Company Limited 28 4.1.2 The company's organizational structure 29 4.2 The Real situation of Organization of accounting work at Mai Ngoc Consulting and Training Co., Ltd 32 4.2.1 Real situation of the accounting apparatus system organization 32 4.2.2 Real situation of the original documentation and recording system organization 32 4.2.3 Real situation of the organization in applying the system of accounting accounts 32 4.2.4 Real situation of the organization of the accounting book system 32 4.2.5 Real situation of making and analyzing accounting reports 32 4.2.6 Real situation of accounting inspection 32 4.2.7 Real situation of the organization of information technology application in accounting 32 4.3 Evaluate the current status of accounting work at Mai Ngoc Consulting and Training Co., Ltd 32 4.3.1 Advantages 32 4.3.2 Existence 32 4.3.3 Causes 32 4.4 Propose solutions to improve accounting work at Mai Ngoc Consulting and Training Co., Ltd 32 4.4.1 Improving the organization of the accounting system 32 4.4.2 Improving the original voucher and record system organization 32 4.4.3 Improving the organization and application of accounting account system 32 4.4.4 Improving the organization of the accounting book system 32 4.4.5 Improving the organization of making and analyzing accounting reports 32 4.4.6 Improving the accounting inspection organization 32 4.4.7 Improving the organization and application of information technology in accounting work 33 CHAPTER 5: CONCLUSION AND RECOMMENDATION 33 5.1 Conclusion 33 5.2 Recommendation 33 CHAPTER 1: INTRODUCTION 1.1 Introduction This chapter, the researcher focuses on introducing an overview of the research topic, presenting research context based on theory and practical basis, research issues At the same time, present the research objectives and questions, the significance, scope and limitations of the study 1.2 Background of the study Accounting organization is one of the important content in the management organization The organization of good accounting work has a very important and great significance in improving the management efficiency of enterprises, strictly implementing the State's economic and financial regime, but also providing accurate, fully and timely information on economic and financial resources to help the manager and operator of the unit to make the right decisions to make good use of assets, the fourth source brings high economic efficiency and creates an efficient operating environment The accounting organization is not simply the organization of a managerial part in an enterprise, but it is also the establishment of factors, conditions as well as relationships that directly or indirectly affect activities accounting activities, ensuring that the organization uses such tools scientifically, reasonably and effectively Mai Ngoc Consulting and Training Co., Ltd is a private enterprise established in 2017 according to the business registration license number 4601328667, issued by the Thai Nguyen Province Department of Planning and Investment, with the main business line is training and creating accounting, auditing, consulting on company establishment, services of declaration, settlements and financial statements The company's product is a service so financial management is a relatively heavy responsibility However, it determines the company's destiny and long-term development 1.3 Statement of the Problem Although Mai Ngoc Consulting and Training Co., Ltd is an enterprise operating in the field of accounting training, however, due to her young age, the reality shows that although the accounting organization at the company is steps are completed but there are still many shortcomings, not yet built a truly professional process to meet the actual requirements Therefore, accounting information provided is mainly of a reporting nature, has little practical effect in analyzing the financial situation of the unit With the requirement of both developing the scale and ensuring the quality of training, while mobilizing and usage effectively the contributed resources of the company leaders, it requires organizing the accounting work The company's operations must be scientific and consistent with the company's operating practices Therefore, the issue of perfecting the accounting work at Mai Ngoc Consulting and Training Co., Ltd has practical significance to contribute to improving the quality of financial management and serving the training career better and better Stemming from the practice of accounting organization activities at Mai Ngoc Consulting and Training Co., Ltd., I chose the subject "IMPROVING THE ACCOUNTING ORGANIZATION AT MAI NGOC CONSULTING AND TRAINING CO., LTD." as the subject of my graduate thesis to research, to contribute to solving the problems posed both theoretical and practical about the organization of the accounting work at Mai Ngoc Consulting and Training Co., Ltd 1.4 Research objectives and questions The research objective of the topic is on the basis of clarifying the theoretical issues about the organization of the accounting work in the enterprise in general and the practice of accounting work at Mai Ngoc Consulting and Training Co., Ltd in particular to propose solutions to perfecting organization of accounting work at Mai Ngoc Consulting and Training Co., Ltd To accomplish this purpose, the research tasks set out are: Systematize and clarify the general theoretical basis of the accounting work in the enterprise in general Analyze the current status of the accounting work at Mai Ngoc Consulting and Training Co., Ltd., clearly stating the results achieved, the limitations and the main reasons Give directions and propose solutions to improve the organization of the accounting work at Mai Ngoc Consulting and Training Co., Ltd In order to accomplish the proposed research objectives, the thesis needs to answer the following two research questions: (1) What is the real situation of accounting work at Mai Ngoc Consulting and Training Co., Ltd? (2) What are the limitations of the accounting organization at Mai Ngoc Consulting and Training Co., Ltd.? Which solution to help improve the accounting organization at Mai Ngoc Consulting and Training Co., Ltd? 1.5 The Significance of the study The subject has contributed to systematizing the theoretical issues about the organization of the accounting work in the business in general and Mai Ngoc Consulting and Training Co., Ltd in particular Through the study and assessment of real situation of the accounting organization at Mai Ngoc Consulting and Training Co., Ltd in particular, the topic offers solutions to improve the accounting work at Consulting Co., Ltd Mai Ngoc training in particular 1.6 The Scope of the study The research scope of the subject is the content of the accounting work organization at Mai Ngoc Consulting and Training Co., Ltd in recent years:  Organize the accounting voucher system  Organize the accounting account system  Organize the application of accounting book systems and forms of accounting  Organize accounting checks  Organize the accounting apparatus  Organize the preparation and analysis of accounting reports  Organize to preserve and archive accounting documents CHAPTER 2: LITERATURE REVIEW 2.1 Basic theoretical issues about accounting organization in enterprises 2.1.1 Overview of the accounting work organization Accounting is considered an important tool in the operation of a company, a business or any form of business In the age of information technology development, we have many ways to approach accounting in many different forms Therefore, there are many different definitions of accounting Some of the accounting definitions are given below: The charter of the State accounting organization clearly states: “Accounting is the work of recording and calculating numerically in the form of value, kind and working time, mainly in the form of value to reflect, check the movement of assets, process and results of production and business activities, use of capital and funds of the State as well as of each enterprise organization.” An accepted accounting definition over time is the one presented in the “Reporting on Basic Accounting Theory” issued by the American Association of Accountants: “Accounting is the process of recording, measuring, and providing economic information to support the assessments and decisions of information users.” The American Accounting Principles Board (APB), in Notice 4, defined: “Accounting is a service Its function is to provide quantitative information about economic organizations, mainly financial information that helps users to make economic decisions.” The American Institute of Certified Public Accountants (AICPA) has defined: “Accounting is a service Its function is to provide quantitative information about economic organizations, mainly financial information that helps users to make economic decisions.” On the basis of the accounting concepts, we can define “Accounting organization” as follows: An accounting work organization is understood as a system of methods of coordinating the use of means and techniques as well as the resources of the accounting apparatus showing the functions and duties of the accounting that are: accurately, accurately and promptly reflect, measure, monitor and information data with the accounting object in the close relationship with other management domains 2.1.2 The role of accountants and accounting organizations in the business Accounting is an important part constituting the system of economic and financial management tools, playing an important role for financial management in enterprises and the management and operation of the national economy Accounting is the condition and means of checking and controlling all economic and financial activities and making a particularly important contribution to ensuring that all economic processes of enterprises are effective Managers use accounting as a science to receive, process, provide and analyze all information about assets, the movement of assets, economic and financial activities on a regular basis, systematic and customary to provide information for the management process The role of accountants in business management is clearly shown in the Vietnamese Accounting Law: “…for business organizations, accounting is an important tool for operating and managing operations and accounting economy and inspect the protection and use of assets, materials and capital to ensure the right to be proactive in production, business and financial initiative” For business administrators: Accounting serves economic managers Based on accounting information, managers make plans, projects and check the implementation of projects, plans in place For objects with indirect benefits such as state management agencies: through inspection and synthesis of accounting data, the State can grasp the business situation, costs and profits of the units, thereby propose policies on taxation, as well as other regimes and policies etc Organization of the accounting work is one of the contents of the management organization in the enterprise Organizing the accounting work in a way that is adaptable to the conditions of scale and characteristics of the organization of production and business as well as associated with specific management requirements at the enterprise is of great importance in improving management efficiency at enterprises, help businesses make more timely, optimal and effective management and business decisions The quality of accounting information is considered as one of the important criteria for ensuring the safety and probability of winning business decisions Information of financial accounting and management accounting forms information systems that are useful and necessary for administrators However, in order to have this information system, the accounting working organization must be reasonable and scientific Organizing the accounting work in accordance with the operation of the enterprise not only saves costs but also ensures the provision of economic information quickly, fully, with quality consistent with for different management requirements 2.1.3 Accounting information system organization 2.1.3.1 Organize the original voucher and record systems In a business, there are many different departments such as Sales Department, Administration Department, Sales department, Human Resources department These departments always perform economic and financial activities according to their functions regulations Collect, record and synthesize data under their responsibility, provide the accounting department with technical and economic standards norms, cost estimates, material lists, products Prepare assigned statistical reports to send to the accounting department and take responsibility for the accuracy and truthfulness of data Each of these activities is recorded in papers called documents by the accountant, these documents will be transferred to the accountant for processing Accounting vouchers are documents proving that the arising economic and financial operations are actually completed, all accounting data must be proved by legal accounting vouchers Invalid Valid accounting vouchers are accounting vouchers that have fully and promptly recorded the elements, criteria and in accordance with the provisions on the method of making each type of voucher In order to fully and promptly receive and provide accounting information arising in an entity, accounting vouchers must comprehensively reflect economic operations arising in the unit In order to organize the accounting voucher system at an enterprise, it must be based on the system of documents issued by the State, on the requirements of the management of accounting objects, the content of economic transactions The contents of accounting vouchers must ensure the following main contents: (1) Name and number of the accounting voucher (2) Date of making voucher (3) Name and address of the entity or individual making the accounting voucher (4) Name and address of the entity or individual receiving the accounting voucher (5) Contents of arising economic and financial operations (6) Quantity, unit price and amount of the economic or financial operation recorded in books; the total amount of accounting voucher used for the money collection and payment inscribed in both figures and words (7) Signature, surname and name of the preparer, approver and persons related to vouchers The order of process and rotate for accounting vouchers in the units is specified by the chief accountant, the head of the Finance and Accounting Department, in charge of accounting, to meet the accounting and financial management requirements of the unit Document processing and rotation is done through the following steps: Verification of vouchers: upon receiving accounting vouchers, the unit's accountants shall inspect the contents, legality and validity of economic activities recorded in the accounting vouchers policies regulated by the State Voucher completion: is the collection and classification of vouchers to serve the recording of accounting books, accounting vouchers reflecting economic and financial activities related to assets without fully recording the data Units of measurement, currency unit, accounting need to accurately calculate and fully record the necessary units of measurement, then classify vouchers, synthesize data, make accounting accounts, restore accounting records Organize the rotation of vouchers: after checking and complete accounting vouchers, they need to be circulated by the organization to relevant departments, units and individuals to serve the accounting of economic information The organization of document rotation must comply with the unit's chief accountant's regulations on the order, time, on the basis of the need to receive information, and the time for receiving and processing information of the division of the unit or individual as prescribed by the chief accountant Preservation and archiving of accounting documents: accounting vouchers proving the arising economic and financial activities, it is actually completed, proving the accounting data and economic information, hence, after using accounting vouchers, they should be preserved and archived in accordance with the provisions of the Accounting Law 2.1.3.2 Organize the application of the accounting account system Accounting account is a way of classifying and systematizing economic transactions arising separately for each object of accounting (assets, sources of assets and movement processes of assets, capital sources) and chronological order to serve the management requirements of different types of entities Accounting account system is a list of accounting accounts used for accounting in enterprises, including: account name, content, structure and accounting methods on accounts To provide sufficient information for management, businesses have to use many different accounts to fully reflect the necessary criteria Organize the accounting account system or apply the accounting account method is a typical method of accounting accounting, systematize accounting information The reflection of information through the method of accounting accounts is essentially determining the information model suitable for certain management needs Therefore, the organization of the accounting account system is to build an information model to provide general information about the operations of enterprises Management needs of the unit require a certain information model, this information model is defined on a detailed account system, which the accounting organizer must be responsible for building The organization applying the system of accounting accounts means selecting the accounting accounts issued in the State accounting account system in accordance with the conditions of the enterprise to use and remove the unsuitable accounts condition of the unit The accounting account system applied to enterprises (according to Circular No 200/2014 / TT-BTC dated December 22, 2014 of the Ministry of Finance) includes types of accounts in the List of corporate accounting account systems - Type of account: Short-term assets - Type of account: Long-term assets process of recording accounting books, but must print all accounting books and financial statements as prescribed That order is clearly shown in the diagram 2.5: Diagram 2.5 The order of book recording in the computer accounting form Remarks: Compare, check Enter daily data Print books, reports at the end of month and year 2.1.3.4 Organize the preparation and analysis of accounting reports Accounting reports are means to transmit and supply accounting information to users of information An accounting report is a report made on the basis of synthesizing data and information of the accountant Economic, financial and accounting information systems of enterprises are collected and provided through the accounting reporting system The report provides necessary information for the users, and the accounting report is also an integrated method - accounting balance, it synthesizes data from related accounting books according to the Necessary economic - financial indicators Information provided to user objects is classified into two categories: objects outside the unit and objects inside the unit Therefore, the organization of the accounting reporting system is also required to have two accounting reporting systems: financial statements and management accounting reports (internal reporting systems) In which:  The enterprise's financial reporting system is mandatory and uniformly promulgated by the State Therefore, the unit must determine a sufficient number of these reports and comply with the prescribed form, content, structure, calculation method of criteria as well as other regulations on the deadline for prepare and submit reports according to current regulations The financial reporting system includes annual financial statements and interim financial statements According to Circular No 200/2014/TT-BTC, periodical reports are consistently applicable to businesses as follows: - Annual financial statements, including:  Balance sheet (Form B01-DN)  Report on business results (Form B02-DN)  -DN)  -DN) - Interim financial statements, including:  -year financial statements (Form B01a-DN and B01b-DN)  mary mid-year business results report (Form B02a-DN and B02b-DN)  -year cash flow statement (Form B03a-DN and B03b-DN)  -DN) The preparation and presentation of financial statements must comply with the requirements of Vietnamese Accounting Standard No 21 - Presentation of financial statements  The management accounting reporting system is a non-legal reporting system that is not required The preparation of management accounting reports is to provide information to serve the requirements of the internal management of the industry and internal units Therefore, the content, presentation form, reporting period are regulated according to the management requirements of each specific enterprise This reporting regime is for guidance only Management reports include both periodic and recurring reports (branch reports, short periodic reports); performance reports and cost estimates When building a management accounting reporting system, the following requirements must be met: - The management accounting reporting system should be built in accordance with the requirements of providing information to serve the internal management of each specific enterprise - The content of the management reporting system should ensure adequate provision and comparability of information serving the management, administration and making economic decisions of enterprises - The criteria in the management accounting report need to be designed in accordance with the targets of the plan, cost estimate and financial statement, but may change according to management requirements at all levels On the basis of the established report, the enterprise analyzes the report to provide useful information for business management Organizing the analysis of financial statements in the enterprise is the establishment of the sequence of necessary work steps to be carried out in the analysis process To analyze accounting reports to really promote efficiency, it is necessary to have a scientific and reasonable organization, consistent with the characteristics of the business and the type of business The procedure is as follows: - Organize analysis planning: This is the first stage and has an important meaning that directly affects the quality of the analysis Planning includes goal definition, program analysis The analysis plan must clearly define the content of the analysis, the scope of the analysis, the time taken and the necessary information through the analysis criteria - Organize the analysis: This is the implementation of the proposed plan, including the collection of documents, selection and calculation of analysis criteria, identification of causes and factors affect analysis criteria - Organize analysis report: This is the final stage of analyzing financial statements On the basis of calculations, analysis and forecasts of financial and business performance, analysts must clearly state causes and present recommendations, helping managers have a reliable basis for making right decisions in operating production and business In addition to periodic analysis of financial statements, enterprises are also required to conduct regular analysis in short periods to promptly process and provide information for management and decisions 2.1.3.5 Accounting inspection organization Accounting inspection to ensure that the accounting work in the enterprise complies with the promulgated policies and regimes, the information provided by the accountant is highly reliable, the organization of economical accounting work and high efficiency Accounting inspection is performed by an accounting unit, in addition to that it is also subject to examination by governing bodies and functional agencies according to the accounting inspection regulations The accounting inspection organization is the responsibility of the chief accountant at the enterprise Need to base on the work requirements define the scope content, the time and the method of execution The content of accounting inspection includes checking the implementation of major accounting jobs and examining the main accounting contents such as accounting of fixed assets, materials, goods, labor, wages , production costs and cost of products, finished goods and goods, payment, capital in money Contents of accounting inspection include checking the implementation of the Accounting Law, standards and regimes accounting, accounting law regulations (such as: checking the making, receiving, processing, preserving and archiving accounting records; checking the application of the accounting account system; checking the opening accounting books, recording and closing accounting books ), examining the making of accounting reports, the use of accounting reports, submitting and publicizing financial statements, examining the organization and leading the accounting work The accounting inspection must be done regularly, continuously and systematically Each unit not only has to self-examine the accounting work in its own unit, but also is subject to the accounting inspection by competent State agencies for all contents of the accounting work Depending on the characteristics of the operation, organizational structure, actual situation and specific circumstances, each unit can apply different forms to organize self-examination The form of time-based inspection includes: Regular selfinspection (planned inspection or all economic-financial activities), and irregular self-inspection Type of inspection by scope of work includes: comprehensive selfinspection, special self-inspection 2.1.3.6 Organize the application of informatics in accounting work In the context of a rapidly growing market economy; business operation scale is getting bigger and bigger, information is more and more, diversified and complicated In such circumstances, business owners and executive managers need to grasp information quickly and quickly process information to make business decisions and make use of it in such circumstances have effective opportunities The calculation and processing of a large amounts of data, number and information in a limited time and with high requirements requires the help of a computer system According to the development of information technology, the introduction of informatics into use in accounting work has been relatively common Computerization of accounting work not only solves the problem of processing and providing information quickly and smoothly, but it also increases the labor productivity of the accounting apparatus, creating a basis for streamlining the apparatus improve the efficiency of accounting activities The main jobs of this organization's content are: - Equipment and installation of computer systems (hardware), including: computer installation equipment, peripheral equipment, network system design - Select and install necessary software, including operating system software, database management system, accounting program software - Develop a system of list of objects and organize the coding of managed objects - Arrange and assign appropriate accountants, decentralize the right to update and exploit information When organizing the accounting work, people doing computer accounting jobs need to know the following factors: - All software applied to accounting can be applied to accounting work for any business using accounting book forms such as: entry voucher, general diary or diary ledger Therefore, enterprises can decide on the actual conditions of the staff's size and qualifications to decide which application software and accounting book form to suit - It is necessary to set up an encryption system for unified detailed accounts and accounting objects for the whole enterprise - Must choose the method to enter accounting data (entered when making Original vouchers, inputting when the end of the document rotation process is entering data into the spreadsheet) Any input by any method must be set up for the database (which contains all of the accounting information of the business) - Once you have a database, the ability to access all types of application software, forms such as lists, recording documents, ledgers, detailed books, import and export, summary tables traceable debt, financial report, administrative accounting report - Arranging the number of accountants and accounting qualifications, computer skills of accountants, assigning and coordinating work between different accounting departments as well as other related departments in business 2.2 Related Studies The organization of accounting work in a unit is to well apply the recognized accounting policies, regimes, principles and standards to the lean accounting apparatus organization, the application of accounting methods To record, process and provide accurate information to the unit's management to contribute to the effective management and operation of the unit In the world and Vietnam, there have been many researches on perfecting the organization of accounting Below is a overview of some research works on this issue 2.2.1 Foreign research projects The research works on accounting work organizations mainly refer to the construction issue and instructions on how to record events, how to prepare end-of-term financial statements of the organizations One example is the study “Accouting forr Govermental and Nonprofit Entities” by Earl R Wilson, Leon E Hay and Susan C Kattelus (2001) Another study also in the area of the organization where he is an accountant is that of Lasse Oulasvirta, the University of Tampere in Finland In his research, the author pointed out the reason why a typical developed country like Ohaanf Lan refused to apply international accounting standards in his accounting organization activities, the study also mentioned the situation Applying accounting standards in accounting organization activities in European countries and especially in the Nordic region Through this study, the problem posed to accounting organizations is the flexible and reasonable application of international accounting standards for each country 2.2.2 National research works In the research of author Nguyen Thu Ha (2018) with the research topic "Improving the accounting work at Duong Vuong Electronic Services and Trading Co., Ltd.", the author presented the basic theories about the group organize accounting at the enterprise, evaluate and analyze the current status of the accounting organization in the defendant, thereby giving directions and solutions to improve the organization of accounting at the enterprise The author Pham Thi Nhung with the research topic "Improving the accounting organization at the Toan Phat Group Joint Stock Company" has based on the theoretical basis of the accounting work organization, evaluating the advantages and the remaining shortcomings in accounting work at Toan Phat Group Joint Stock Company Thereby, the author has proposed a number of solutions to overcome the limitations and increasingly improve the accounting work at Toan Phat Group Joint Stock Company CHAPTER 3: RESEARCH METHODOLOGY 3.1 Research design Organization of the accounting work is an important factor in the management and administration process of managers Therefore, the author collects information from administrators including the company's board of directors, department heads and all employees in the accounting department The data collection tool used by the researcher is the survey questionnaire The survey questionnaire was built to collect the answers to the research question included: - How to organize the accounting work in the company? - How to organize accounting documents in the company? - Is the account system open scientific? - Is the accounting book organization done well? - How is the reporting system of the departments? 3.2 Methods of data collection To implement the contents and research objectives stated, the author uses a combination of research methods and procedures as follows: Researching and synthesizing materials from textbooks, related studies published to help the author override the theory Quantitative research method: The author observes the accounting apparatus operation process, the professional processes combined with the survey of managers and accountants to collect and analyze data In addition to the above method, the author also uses statistical and synthesis methods to learn about the current situation and grasp and understand the accounting work at Mai Ngoc Consulting and Training Co., Ltd 3.3 Research data 3.3.1 Secondary data Secondary data for the thesis is explored, collected from the organization charter, reports, documents, related regimes on the organization of the accounting work In addition, the company also collects accounting books and reports of the company, uses general methods, comparative methods thereby create a theoretical system that contributes to the research problem of the subject 3.3.2 Primary data To collect primary data, the author takes a list of directors, department heads and finance - accounting staff from the HR department After that, the author conducted a survey using questionnaire interview with questions in the form of closed and open questions The survey questionnaires were interviewed directly by the author Based on the collected information, the author analyzed the current status of the accounting work at Mai Ngoc Company Since then offer solutions to perfect organization of accounting work at Mai Ngoc Consulting and Training Co., Ltd 3.3.4 Data analysis After obtain data from the survey questionnaires, the author performed analysis by classifying the information by group, according to the influencing factor of the accounting working organization Then manually input data into excel software to analyze and synthesize information to calculate the percentage of votes, then statistic with the results CHAPTER 4: REAL SITUATION ORGANIZATION OF ACCOUNTING AT MAI NGOC ADVISORY AND TRAINING CO., LTD 4.1 General of Mai Ngoc Consulting and Training Company Limited 4.1.1 Introduction about Mai Ngoc Consulting and Training Company Limited  General information about the enterprise Mai Ngoc Consulting and Training Co., Ltd is one of the leading reputable accounting training companies in Thai Nguyen city The company officially came into operation on March 13, 2017 under the business registration certificate No 4601328667 for the first time issued on March 13, 2017 by the Department of Planning and Investment of Thai Nguyen province The company's head office is located at: 43C, Nguyen Dinh Chieu Street, Group 17, Phan Dinh Phung Ward, Thai Nguyen City, Thai Nguyen Province Legal representative is Ms Ngo Thi Mai The main field of activity of the company is practical accounting training  The formation and development process of Mai Ngoc Consulting and Training Co., Ltd Founded in early 2017, up to now the company has been established for nearly years, for a company operating in the field of professional training, it is not a long time but it is not a a short time for the company to assert its brand At the beginning of the company faced many difficulties, a very young business faced with fierce competition from competitors in the same industry, experience became the biggest limitation of the company Initially, the company opened training courses with a relatively modest number of trainees, but with the constant efforts of the employees in the practice, the company has now achieved remarkable achievements Both doing business and learning from experience, Mai Ngoc Consulting and Training Co., Ltd has now become a prestigious real accounting training unit in Thai Nguyen city and surrounding areas With the operating motto is to train accountants with high expertise, able to master hired reports and financial reports by themselves At the same time, it helps business managers, discerning business managers can manage their accounting systems well, know they are doing right or wrong 4.1.2 The company's organizational structure Diagram 2.1 Organizational diagram of the company  Director Is the person directly managing and operating the organization and operation of the company and is responsible before the law as well as before the law for all activities of the company  Professional advice Is a person with high accounting expertise and takes the role of a professional advisor in all accounting training activities of the Company  Administration - Human Resources  Organize the implementation and management of outgoing and incoming documents in accordance with the company's regulations  Manage seal and engraved name set of the center leader  Maintenance and monitoring of equipment and machines at the company  Monitor and evaluate human resources situation  Statistics of human resource needs  Forecasts future workforce needs in the company (every months) based on planned production processes, changes and other factors  Develop human resource programs and plans for the company  Proposed implementation of human resource development policies  Recruitment and training of personnel   - bonus management and policy regimes, health insurance, social insurance  Financial-Accounting Department  Assist the Director with accounting, statistics, economic information, activities related to financial management  Ensure capital sources to meet the needs of production and business activities of the company, inspect and evaluate the efficiency of usage capital and assets of the Company  Organize the accounting, accounting statistics, accurately and fully reflect the data, the situation of capital rotation in the business activities of the Company  Analyze the economic efficiency of company's business projects  Balance the company's financial plan  Take the lead in the periodic implementation of financial statements, inventory and asset assessment in the center, proposing liquidation of backlogged, poorquality, and unsuitable assets and materials  Admissions office  Advising to develop and issue documents (regulations, guidelines, plans, strategies, ) on the company's training programs  trainees in need  tering and training a team of collaborators with sufficient knowledge and skills for admission counseling  ing and analyzing enrollment-related statistics: evaluate the effectiveness of enrollment counseling  Trainning department The department includes a team of teachers and management teachers for the purpose of Japanese language training of the center  Develop curriculum and directly teach students  The ministry is responsible for checking the student's compliance with the company's rules and regulations Handling violations according to competence 4.2 The Real situation of Organization of accounting work at Mai Ngoc Consulting and Training Co., Ltd 4.2.1 Real situation of the accounting apparatus system organization 4.2.2 Real situation of the original documentation and recording system organization 4.2.3 Real situation of the organization in applying the system of accounting accounts 4.2.4 Real situation of the organization of the accounting book system 4.2.5 Real situation of making and analyzing accounting reports 4.2.6 Real situation of accounting inspection 4.2.7 Real situation of the organization of information technology application in accounting 4.3 Evaluate the current status of accounting work at Mai Ngoc Consulting and Training Co., Ltd 4.3.1 Advantages 4.3.2 Existence 4.3.3 Causes 4.4 Propose solutions to improve accounting work at Mai Ngoc Consulting and Training Co., Ltd 4.4.1 Improving the organization of the accounting system 4.4.2 Improving the original voucher and record system organization 4.4.3 Improving the organization and application of accounting account system 4.4.4 Improving the organization of the accounting book system 4.4.5 Improving the organization of making and analyzing accounting reports 4.4.6 Improving the accounting inspection organization 4.4.7 Improving the organization and application of information technology in accounting work CHAPTER 5: CONCLUSION AND RECOMMENDATION 5.1 Conclusion 5.2 Recommendation ... at Mai Ngoc Consulting and Training Co. , Ltd? (2) What are the limitations of the accounting organization at Mai Ngoc Consulting and Training Co. , Ltd. ? Which solution to help improve the accounting. .. and Training Co. , Ltd ., I chose the subject "IMPROVING THE ACCOUNTING ORGANIZATION AT MAI NGOC CONSULTING AND TRAINING CO. , LTD. " as the subject of my graduate thesis to research, to contribute... Mai Ngoc Consulting and Training Co. , Ltd in particular, the topic offers solutions to improve the accounting work at Consulting Co. , Ltd Mai Ngoc training in particular 1.6 The Scope of the