1. Trang chủ
  2. » Luận Văn - Báo Cáo

IMPROVING THE ACCOUNTING WORKFLOW IN MAI NGOC TRAINING AND CONSULTING CO , LTD

85 7 0

Đang tải... (xem toàn văn)

Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 85
Dung lượng 879,22 KB

Nội dung

THAI NGUYEN UNIVERSITY INTERNATIONAL SCHOOL IMPROVING THE ACCOUNTING WORKFLOW IN MAI NGOC TRAINING AND CONSULTING CO., LTD An Undergraduate Thesis Presented to The Department of Life Science International School of Thai Nguyen University The Socialist Republic of Vietnam In Partial Fulfillment Of the Requirements for the Degree Bachelor of Accounting and Finance Major in Accounting and Finance By NGUYEN THU PHUONG January,2021 THAI NGUYEN UNIVERSITY International School UNDERGRADUATE THESIS APPROVAL Part A – Candidate’s Information (To be completed by the candidate) Full name: _ Class: _ Student’s ID: _ Email Address: Telephone No.: Title of Thesis (print in BLOCK letter): _ Part B – Supervisor’s Recommendation for Final Defense (To be completed by the supervisor) I have checked the candidate’s Thesis and hereby recommend to the committee for the final defense Supervisor’s Name: Department: Supervisor’s Signature: _ Date: _ Part C – Submission of Thesis (To be completed by the candidate) I hereby submit two (02) copies of my Thesis which have been checked and recommended by my supervisor and through the Head of Department for final defense Candidate’s Signature Date DECLARATION OF ORIGINALITY I,Nguyen Thu Phuong , hereby declare that this thesis and the work reported herein was composed by and originated entirely from me Information derived from the published and unpublished work of others has been acknowledged in the text and references are given in the list of sources This work presented here has not been previously presented at this or any other university for similar purposes Date of submission (dd/mm/yyyy): Signature of declarer: ACKNOWLEDGEMENTS I would like to extend thanks to the many people, who so generously contributed to the work presented in this thesis Special mention goes to my enthusiastic supervisor, Dang Thi Mai Huong My study has been an amazing experience and I thank her wholeheartedly, not only for her tremendous academic support, but also for giving me so many wonderful opportunities Similar, profound gratitude goes to And Hoang Viet Trinh, who has been a truly dedicated mentor I am particularly indebted to A she for her constant faith in my work, and for her support when i work in MAI NGOC TRAINING AND CONSULTING CO., LTD I have very fond memories of my time there Title: IMPROVING THE ACCOUNTING WORKFLOW IN MAI NGOC TRAINING AND CONSULTING CO., LTD Researcher: Degree Bachelor of Arts in Accounting and Finance Nam/ Address of the Institution Thai Nguyen University, Date Completed March, 2021 Adviser International School TABLE CONTENTS CHAPTER 1: INTRODUCTION .8 1.1 Introduction 1.2 Background of the study .8 1.3 Statement of the Problem .8 1.4 Research objectives and questions .9 1.5 The Significance of the study .10 1.6 The Scope of the study .10 CHAPTER 2: LITERATURE REVIEW 12 2.1 Basic theoretical issues about accounting organization in enterprises .12 2.1.1 Overview of the accounting work organization 12 2.1.2 The role of accountants and accounting organizations in the business 13 2.1.3 Accounting information system organization 14 2.2 Related Studies 33 2.2.1 Foreign research projects .34 2.2.2 National research works 34 CHAPTER 3: RESEARCH METHODOLOGY 36 3.1 Research design .36 3.2 Methods of data collection 36 3.3 Research data .37 3.3.1 Secondary data .37 3.3.2 Primary data 37 3.3.4 Data analysis 37 CHAPTER 4: REAL SITUATION ORGANIZATION OF ACCOUNTING AT MAI NGOC ADVISORY AND TRAINING CO., LTD 38 4.1 General of Mai Ngoc Consulting and Training Company Limited 38 4.1.1 Introduction about Mai Ngoc Consulting and Training Company Limited 38 4.1.2 The company's organizational structure 39 4.2 The Real situation of Organization of accounting work at Mai Ngoc Consulting and Training Co., Ltd 41 4.2.1 Real situation of the accounting apparatus system organization .41 4.2.2 Real situation of the original documentation and recording system organization 42 4.2.3 Real situation of the organization in applying the system of accounting accounts 43 4.2.4 Real situation of the organization of the accounting book system 53 4.2.5 Real situation of making and analyzing accounting reports 55 4.2.6 Real situation of accounting inspection 58 4.2.7 Real situation of the organization of information technology application in accounting61 4.3 Evaluate the current status of accounting work at Mai Ngoc Consulting and Training Co., Ltd .62 4.3.1 Advantages 62 4.3.2 Existence 64 4.3.3 Causes 67 4.4 Propose solutions to improve accounting work at Mai Ngoc Consulting and Training Co., Ltd .68 4.4.1 Improving the organization of the accounting system 68 4.4.2 Improving the original voucher and record system organization 69 4.4.3 Improving the organization and application of accounting account system 71 4.4.4 Improving the organization of the accounting book system 72 4.4.5 Improving the organization of making and analyzing accounting reports 73 4.4.6 Improving the accounting inspection organization 76 4.4.7 Improving the organization and application of information technology in accounting work 78 CHAPTER 5: CONCLUSION AND RECOMMENDATION 79 5.1 Conclusion 79 5.2 Recommendation 79 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 accounting vouchers is correct or not, there is no cross-over, insertion underneath, abbreviation In addition, it is necessary to check the legality of the arising economic and financial operations recorded on the accounting vouchers Comparing accounting vouchers with other relevant data Vouchers must be classified according to the time the economic arises, the content of economic operations from there, if detecting any errors, will report to the department leader and have a reasonable correction plan 4.4.3 Improving the organization and application of accounting account system Under the instruction of the new Accounting System, the accounts built are not divided into accounts that reflect short-term, long-term assets or short-term and long-term liabilities that each account is used to reflect, according to track an accounting object Usually, Level general account and Level 2, 3, account are used to keep track of detailed accounting objects in related general objects After completion, the Company should apply the guidance of Circular 200 in the direction of building and encoding the trackers in the list of accounts on the basis of the regulations classifying from the beginning into short-term liabilities, long-term liabilities,… to facilitate the synthesis of data for making financial statements Assets that were initially not classified as short-term assets or long-term assets should be reclassified before preparing financial statements By doing so, at the end of the period, the accountant only needs to reclassify the long-term payments due in the next period to short-term, without wasting time for classifying all the items For example, for receivables and payables, the Company should classify and track receivables from customers, liabilities payable to suppliers over time the debt payments are short-term or long-term to have a plan debt collection or timely payment The classification of debt according to the payment period can help the corporate administrator to balance the cash flow, ensure the balance of revenues and expenditures and help the accountant in charge of debt to avoid mistakes or errors in the data in the accounting process At the same time, in order to ensure the correct debt, the Company should carry out the debt reconciliation on a regular basis, possibly conducting monthly reconciliation Then encode the details for each customer or group of customers on the basis of recalling numbers Debts of customers, accountants need to be re-type to prepare financial statements The classification of short-term or long-term bad debts helps the determination of the appropriation and accounting for doubtful debts of the Company to be more accurate 4.4.4 Improving the organization of the accounting book system Mai Ngoc Consulting and Training Co., Ltd is currently applying the general diary accounting form in accounting work This accounting form is suitable for the operating characteristics, suitable for the organization and management model of the company This is a form with simple recording, especially in terms of applying information technology to process accounting information on books All arising economic transactions are recorded in the diary according to the chronological order of occurrence and recorded in the ledger, systematically monitoring the arising economic transactions over time and by subjects to easy to control and track The company must regularly update the changes in accounting books according to the current accounting regime to provide the programmer to modify the accounting software to ensure that the correct specifications, contents and book templates are met require management and provide complete, accurate, easy to understand, easy to do, easy to compare, inspection, convenient information for the making and using in the accounting work The establishment of a management accounting system should be based on the purposes and requirements of the administrator and on the size of the company to establish a suitable management accounting system On the other hand, each person can set up a management accounting system based on the above issues, but the ultimate goal is that the receiver understands and understands exactly the reported data and know the business results of the company The printing of accounting books needs to be timely, at the end of the accounting period, must be put into archives to avoid loss and easy to manage, inspect and control 4.4.5 Improving the organization of making and analyzing accounting reports  Complete the preparation of financial statements Financial reports are a useful tool for assessing a company's financial position, and for comparing a company to its competitors Reports show loans, investments, profits or losses over a given period of time, and how a company's position has changed since its last report Through the financial statements, the managers can see that the operating status of the unit is good or bad, and realize the side that needs to be overcome in order to offer appropriate solutions The company should pay more attention to the benefits of financial reporting for businesses During the implementation process, the application should be completed according to the following recommendations: It is necessary to set up, print financial statements, full settlement reports according to regulations and submit them on time to help managers and governing bodies grasp information promptly and make the best management decisions In addition to the mandatory reports in the financial reporting system, there should also be detailed reports such as: Detailed report on debt situation, Detailed report on increase and decrease of asset interest, Detailed report on advance …… The company should build a management accounting report with criteria and forms suitable for each level of management in order to ensure analysis and evaluation of items and targets in order to improve the efficiency of production and business  Complete the analysis of accounting reports Not everyone can fully understand the data in the financial statements, much less everyone has the ability to "extract" wise and accurate financial decisions from those figures What makes the difference is the ability to analyze financial statements The cold and ambiguous numbers in the financial statements are the "friend" of the accountants, chief accountants, financial directors, executives as well as investors However, it is not easy and not everyone can fully understand those important data, so that they can advise their superiors or make reasonable investment decisions by themselves Financial statement analysis is the art of translating data, including: analyzing and interpreting financial statements into useful information, as a basis for making financial decisions This art not only requires a certain amount of knowledge and understanding of Finance - Accounting, and business administration, but also requires very specific systematic and logical skills Therefore, Mai Ngoc Consulting and Training Co., Ltd needs to understand this and perfect the financial statement analysis organization according to the following orientations: First, it is necessary to establish an accounting department with high expertise and experience in reading accounting figures After that, this department will set up several methods of analyzing reports: Normally, when the analyst can find important financial criteria, in the analysis, people often use many methods such as comparison method, difference method, continuous substitution method, the balance contact method, the regression method in which the comparison method is most commonly used The comparison method is a method of examining the analytical criteria by based on the comparison of data with a baseline (original indicator) The criteria for comparison are usually: targets of a business cycle, the performance of past business cycles, targets of typical businesses of the industry The conditions for comparison are: comparison criteria must be suitable in terms of spatial factors, time, the same economic contents, units of measurement, calculation methods The comparison method has two forms: absolute comparison and relative comparison absolute comparison is based on the difference of the two comparison indicators, the analysis period and the basic indicator Relative comparison is the ratio (%) of the analytical period's target to the original indicator to indicate the level of completion or the ratio of the absolute difference to the original indicator to indicate the growth rate Normally, in analyzing the financial statements, we should combine both absolute and relative comparison forms This combination will complement each other to help us both get specific targets on the volume and operating value of the business and see the growth of the business in the analysis period This will greatly help in comparing the performance of businesses operating in the same industry After that, the accounting department analyzes the financial statements should build some indicators to analyze the financial statements The company can refer to some additional indicators as follows to analyze financial statements: Evaluate the solvency of the enterprise using criteria: Current solvency ratio = Total asset value Total liabilities This indicator measures the overall solvency of the debts of the enterprise If this indicator is> 1, it proves that the total value of the enterprise's assets is excess to pay off all the current debts of the business However, not all existing assets are readily available to pay off debt, and not all debts are payable right away Immediate solvency ratio = Current assets Total current liabilities This coefficient measures the ability to pay temporary short-term liabilities by assets that can convert in a short time Evaluate the company's financial capacity using the following criteria: Debt ratio = 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 Self-financing ratio = 𝐸𝑞𝑢𝑖𝑡𝑦 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 These two indicators assess the degree of independence and financial autonomy Theoretically, a company that maintains a debt ratio of 50% is considered to be financially autonomous In fact, there are cases where the coefficient above reverses and still evaluates the company as having financial autonomy Then we need to combine analysis of both effective business results or not to have accurate results Evaluation of efficiency in using fixed capital: Effective use of fixed capital 𝑁𝑒𝑡 𝑟𝑒𝑣𝑒𝑛𝑢𝑒 = 𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑓𝑖𝑥𝑒𝑑 𝑐𝑎𝑝𝑖𝑡𝑎𝑙 The average fixed capital of an entity may be calculated according to the historical cost of the fixed assets, or the residual value of the fixed assets This index reflects how much VND is earned in terms of the output output for every one dong of the average cost of the fixed assets (or the residual value) used in production and business in the period This indicator is larger the efficiency of using fixed capital of the enterprise is higher Evaluation of efficiency in using current capital: Effective use of current capital = 𝑁𝑒𝑡 𝑟𝑒𝑣𝑒𝑛𝑢𝑒 𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑐𝑢𝑟𝑟𝑒𝑛𝑡 𝑐𝑎𝑝𝑖𝑡𝑎𝑙 Average current capital of the unit includes the value of raw materials, materials, salary This index reflects how much VND on average output for every one of working capital used in production and business in the period of the unit This indicator is higher the efficiency of working capital is greater In addition, it is necessary to analyze the cash flow in and out of each activity, which will help the objects inside and outside the business to have a comprehensive assessment of the company's cash flow, thereby identifying the reasons for the increase or decrease in cash and cash equivalents in the period 4.4.6 Improving the accounting inspection organization Internal inspection is mainly aimed at evaluating the implementation of internal spending regulations, examining accounting and finance at the unit It positively affects the detection and correction of errors in the management and accounting work of the unit, so the construction of internal inspection regulations must be concretized by the State's regime and regime to ensure operation The unit strictly complies with the policies and regimes of the State Currently, the Company does not have an internal inspection department, the internal inspection is still of the nature of accountants in the self-inspection department, it is difficult to avoid errors because of trust, awe, of a co-worker in the room In order for the internal inspection to be promoted, the company needs to perform the following: First, the company needs to set up a separate internal inspection team In which, there must be at least one person who is proficient in accounting profession, has a good understanding of accounting law, has both had qualifications in accounting and professional ethics This department is established and is under the direct direction of the company's leaders This inspection team needs to develop a specific inspection regulation to submit to the company management for approval then follow the regulation This regulation should be disclosed to all employees in the company In the regulation, in addition to specifying the role and responsibility of the internal inspection department, the relationship between departments, between employees and internal inspection It is necessary to have specific regulations on the fields of operation of the company, the structure of the management apparatus, the working time of the functional departments, the financial management regulations, especially the debt and financial management fixed assets, cash, …… From the beginning of the year, the internal inspection department needs to produce an internal inspection plan regularly to submit to the board for approval, then follow that plan In addition, each quarter, each quarter, this department needs to have an extraordinary inspection plan for the accounting department to assess exactly how the accounting department is operating The accounting inspection is not only on books and reports, but also goes into depth in both the working process, the accounting process of economic operations, and the legitimacy of the arising economic transactions After inspecting, the results must be made public In the process of inspection, if detecting a mistake, it is necessary to take measures to correct and correct in time 4.4.7 Improving the organization and application of information technology in accounting work In order to improve the organization of application of information technology in accounting work at Mai Ngoc Consulting and Training Co., Ltd., the most effective measure is to build the unit's internal network (LAN) The company should purchase equipment systems to build internal networks such as: Build cable systems to all departments and have a central server All machines are managed by central server, each computer is authorized to use by individual users of each employee The company using ACMAN accounting software is relatively complex, requiring accountants to have certain expertise in informatics, especially software applications to serve accounting work Therefore, it is necessary to focus more on the accounting staff, it is necessary to open training and retraining classes and help accountants access to information technology and the latest State regulations via the internet To synchronously, the Company will use the online tax declaration software of the General Department of Taxation to send the tax documents and periodical tax reports according to regulations The accounting software at the units periodically must be upgraded and supplemented with inappropriate elements to perfect the accounting software Regularly update new tax documents and forms in the accounting software to suit changes in accounting regimes and State financial policies CHAPTER 5: CONCLUSION AND RECOMMENDATION 5.1 Conclusion Renewing the accounting work organization is a very important and necessary thing for all businesses, economic sectors Accounting work organizations the accounting work in order, creating high-quality financial statements, ensuring the reliability of economic - financial information In the scope of the study, the thesis has presented the following contents: The first is to analyze and clarify a number of theoretical issues about the accounting organization, helping the Company to realize the important role of the accounting organization From the current status of the accounting organization, the advantages and disadvantages have been assessed objectively and from then on, proposing the contents to perfect the accounting organization in order to provide fully timely and honest information to serve the decisionmaking in economic management of business manager In the limited framework of the thesis, the content of the thesis has basically met the objectives and requirements set out The application of accounting work at Mai Ngoc Consulting and Training Co., Ltd also depends on the actual conditions of the Company as well as the views of the company's leaders Despite many efforts, but due to limited time and qualifications, the thesis is difficult to avoid its shortcomings With the desire to perfect the accounting work, the author hopes to receive additional comments from teachers and individuals interested in studying this issue for the thesis to be more complete 5.2 Recommendation 5.2.1 Recommendation to state management agencies State agencies need to continue to improve the system of accounting standards, documents guiding the implementation of accounting standards, the accounting and corporate governance regime, creating a uniformity in management and compliance in accordance with the Enterprise Law The State needs to raise awareness about the role of accounting for enterprises Always research the application between the regulations and the actual implementation to have appropriate and effective policies The State needs to continuously reform and develop professional organizations in the field of accounting inspection and auditing in order to improve the quality of accounting and auditing services In the long term, internal audit activities must be specified in legal documents to create a legal framework for the organization as well as development of internal audit activities in each enterprise Regularly organize accounting training courses for accountants in the business when there is a change in the accounting regime issued for accountants to approach most accurately, avoid misunderstanding and misunderstanding 5.2.2 Recommendation to Mai Ngoc Consulting and Training Limited Company Mai Ngoc Consulting and Training Co., Ltd needs to be aware of the importance of the accounting organization in its business activities Strictly abide by the provisions of the law as well as the State's financial and accounting regimes, strictly perform the functions and tasks specified in the business registration Regularly update information on accounting regimes, policies, regulations, standards, and accounting law; organize professional training and fostering for accountants Equipping technical facilities and applying information technology to collect and process information fastest Special attention is paid to upgrading the accounting software used at the Company and regularly improving the skills of using accounting software to fully exploit the application of information technology in accounting work REFERENCES Earl R.Wilson, Leon E.Hay, and Susan C.Kattelus, (2001) Accounting for Govermental and Nonprofit Ministry of Finance (2006) Decision No 48/2006 / QD-BTC dated September 14, 2006 promulgating the accounting regime for small and medium enterprises Hanoi Ministry of Finance (2016) Circular No 133/2016 / TT-BTC dated 26/08/2016 of the Minister of Finance guiding the accounting regime for small and medium enterprises Prof.Dr Ngo The Chi, PhD Truong Thi Thuy (2010), Textbook of Financial Accounting Financial Publishing House, Hanoi Assoc.Prof Dr Nguyen Huu Ba (2003), Accounting Theories Finance Publishing House, Hanoi APPENDIX SURVEY QUESTIONNAIRE (For employees of Finance - Accounting department) To have a basis for assessing the current status of the accounting organization at Mai Ngoc Consulting and Training Co., Ltd, I would like to receive your cooperation by answering the following questions The content you provide will be kept confidential for research purposes only and not for any other purpose! Thank you very much! I/ GENERAL INFORMATION Your current working position in the company A Head of Department B Deputy Manager C Expert Gender A Male B Female Your academic level A Intermediate B College C University D Postgraduate II/ ACCOUNTING ORGANIZATION Does the company perform the accounting organization? A Yes B No What work you undertake? A In charge of tuition fees B In charge of materials, fixed assets C In charge of the synthesis D In charge of banking, service operations E In charge of payment Is the accounting voucher organization in your department done well? (1 - Strongly disagree to - Strongly agree) Targets Assessment level Documentation of labor quotas and wages Documentation of material norms Documentation of sales targets Documents of monetary indicators Documentation of fixed assets Has the accounting account system in your department been scientifically opened? (1 - Strongly disagree to - Strongly agree) Targets Assessment level Property account Capital account Debt account Revenue and income accounts Expense account Account determine business results Is the organization of the accounting books in your department done well? (1 - Strongly disagree to - Strongly agree) Targets Assessment level Detailed revenue book list Detailed cost book list Detailed book list of accounts General book list The system of prepare financial statements a Time to prepare statements at your department A Weekly B Monthly C Quarterly D Yearly b How often you prepare statements in your department? (1 - Strongly infrequently to - Strongly frequently) Targets Assessment level Tuition report Report on Banking and service activities Report payments Report on fixed assets and materials General report Accounting inspection a Does your company have a separate inspection department? A Yes B No b How often you inspect? A Yes B No Application of information technology a Is there an application of information technology (accounting software)? A Yes B No b Satisfied when using software at work A Yes B No ... OF ACCOUNTING AT MAI NGOC ADVISORY AND TRAINING CO. , LTD 38 4.1 General of Mai Ngoc Consulting and Training Company Limited 38 4.1.1 Introduction about Mai Ngoc Consulting and Training. .. checking the making, receiving, processing, preserving and archiving accounting records; checking the application of the accounting ac count system; checking the opening accounting books, recording... 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

Ngày đăng: 23/09/2022, 11:14

Nguồn tham khảo

Tài liệu tham khảo Loại Chi tiết
4. Prof.Dr. Ngo The Chi, PhD. Truong Thi Thuy (2010), Textbook of Financial Accounting. Financial Publishing House, Hanoi Sách, tạp chí
Tiêu đề: Textbook of Financial Accounting
Tác giả: Prof.Dr. Ngo The Chi, PhD. Truong Thi Thuy
Năm: 2010
5. Assoc.Prof. Dr. Nguyen Huu Ba (2003), Accounting Theories. Finance Publishing House, Hanoi Sách, tạp chí
Tiêu đề: Accounting Theories
Tác giả: Assoc.Prof. Dr. Nguyen Huu Ba
Năm: 2003
1. Earl R.Wilson, Leon E.Hay, and Susan C.Kattelus, (2001). Accounting for Govermental and Nonprofit Khác
2. Ministry of Finance (2006). Decision No. 48/2006 / QD-BTC dated September 14, 2006 promulgating the accounting regime for small and medium enterprises. Hanoi Khác
3. Ministry of Finance (2016). Circular No. 133/2016 / TT-BTC dated 26/08/2016 of the Minister of Finance guiding the accounting regime for small and medium enterprises Khác

TÀI LIỆU CÙNG NGƯỜI DÙNG

TÀI LIỆU LIÊN QUAN

w