Accounting for revenue, expenses and determine business results at Viet Nhat Food Joint Stock Company

INTRODUCTION 1. The urgency of the research topic In recent years, it has been a milestone marking the great transformation of Vietnams economy. Along with the expansion of the economy, Goverment have launched many guidelines and policies to develop a multisector economy, expand to exchange and cooperate in the vast economic market. Especially the event that Vietnam joined the World Trade Organization, opened up many development opportunities for businesses, but also had many difficulties and challenges. Before that situation requires businesses to try their best to survive and develop. Like other businesses, trading and services enterprises are not only affected by the law of value but also influenced by the law of supply and demand and the competition law. When products of enterprises are accepted by the market means that the value of the product is realized, at this time, the enterprises will collect amount of money, which is called revenue. If the revenue can compensate expenses, then the rest is called profit. Any business when activiting also wants to achieve the maximum profit. Most of the trading and services enterprises, the revenue is mainly due to process of consuming goods and service. Therefore, determining business results will play an important role in determining the performance of enterprises. Therefore, during the internship at Viet Nhat Food Joint Stock Company, I chose the topic: Accounting for revenue, expenses and determine business results at Viet Nhat Food Joint Stock Company.” to make the graduation thesis for me.

Graduation thesis Supervisor: MSC.Nguyễn Bá Linh DECLARATION I hereby declare that the thesis on the topic" Accounting for revenue, expenses and business result at Viet Nhat Food Joint Stock Company " is my personal research in recent times All data used in the analysis of the thesis and the results of the study are that I self-study and analyze objectively, honestly, have clear origins and have not been published in any form I assume full responsibility for any dishonesty in the information used in this research work Ha Noi, May 25, 2020 Student Nguyễn Thị Hải Yến Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh ACKNOWLEDGEMENT Through the learning process at Academy of Finance, thanks to the enthusiastic instruction of the teachers in the academy, especially the teachers in the Accounting Faculty, I was equipped with the most basic knowledge about accounting majors Combined with the internship time at Viet Nhat Food Joint Stock Company, I had the opportunity to apply the knowledge I learned to the practice of the job and successfully complete my graduation thesis Because of the abundance and diversity of business as well as limited internships and awareness, it is inevitable errors and defects in the implementation of the thesis I look forward to receiving the comments of the teachers at Accounting faculty and all of the accounting department at Viet Nhat Food Joint Stock Company so that my thesis will be better and better Thereby, I would like to thank the teachers of the Academy of Finance, especially supervisor MSC.Nguyen Ba Linh, who kindly guided me to complete this graduation thesis I would like to thank the leaders of Viet Nhat Food Joint Stock Company for their dedicated help, enabling me to complete the topic during my internship at the company Lastly, I would like to wish the AOF’s Teachers, everybody in Viet Nhat Food Joint Stock Company good health, wish the company a lot of success in business activities! Thank you sincerely! Nguyễn Thị Hải Yến Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh TABLE OF CONTENTS DECLARATION i ACKNOWLEDGEMENT ii TABLE OF CONTENTS .iii LIST OF DIAGRAMS ix LIST OF TABLES x LIST OF PICTURES .xi LIST OF ACRONYMS xii INTRODUCTION CHAPTER 1: GENERAL THEORY OF ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS IN ENTERPRISES 1.1 GENERAL THEORY OF REVENUE, EXPENSES AND BUSINESS RESULTS IN ENTERPRISES 1.1.1 Importance of accounting for revenue and business result in Enterprises .4 1.1.2.The basics of revenue .5 1.1.3.The basics of Expenses 1.1.4.The Basics of Business results .13 1.2.ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS IN ENTERPRISES 16 1.2.1 The accounting principles governing accounting for revenue, expenses and business results in enterprises 16 1.2.2 Accounting for Revenue 17 1.2.3 Accounting for Expenses .25 1.2.4 Accounting for Business results 40 1.3 ORGANISATION OF BOOKKEEPING SYSTEMS FOR REVENURE, EXPENSES AND BUSINESS RESULTS ACCOUNTING 43 1.3.1 General journal form of bookkeeping 43 1.3.2 Voucher form of bookkeeping .45 1.3.3 Journal - Ledger form of bookkeeping 47 Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh 1.3.4 Journal – Vouchers form of bookkeeping 49 1.4.ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS IN THE APPLICATION OF ACCOUNTING SOFTWARE 51 1.4.1 Principles and requirements for machine accounting organization 51 1.4.2 Steps to perform Accounting for revenue, expenses and business results on accounting software 52 CONCLUSION OF CHAPTER 54 CHAPTER 2: PRACTICAL SITUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINE BUSINESS RESULTS AT VIET NHAT FOOD JOINT STOCK COMPANY 55 2.1 OVERVIEW OF VIET NHAT FOOD JOINT STOCK COMPANY .55 2.1.1.The foundation and development of Viet Nhat Food joint stock company 55 2.1.2 Characteristics of business operation 57 2.1.3 Characteristics of the organizing management mechanism in Viet Nhat Food JSC .60 2.1.4 Characteristics of organizing accounting system 62 2.2 PRACTICAL SITUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JSC .67 2.2.1 Practical situation of Accounting for Revenue at the company 67 2.2.2 Practical situation of Accounting for Expenses at the company 78 2.2.3.Accounting for determining business results at Viet Nhat Food JSC 92 2.3 EVALUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT THE COMPANY 102 2.3.1 Achievements 102 2.3.2 Limitations and causes of Limitations 103 CONCLUSION OF CHAPTER .105 CHAPTER 3: SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JSC 106 3.1 DEVELOPMENT ORIENTATION OF THE COMPANY 106 Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh 3.2.REQUIREMENTS FOR IMPROVING ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JOINT STOCK COMPANY 107 3.3.SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS 108 CONCLUSION OF CHAPTER .112 CONCLUSION 113 REFERENCES 116 Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh LIST OF DIAGRAMS Diagram 1: Account 511- Revenues .18 Diagram - Revenue deduction 20 Diagram – Acc 515: Financial Incomes 22 Diagram : Account 711- Other income 24 Diagram : Account 632- Costs of goods sold .29 Diagram : Account 6422 - Administrative expenses 31 Diagram : Account 6421 – Selling expenses 33 Diagram 8: account 635 – Financial Expenses 35 Diagram : Account 811 - Other expenses 37 Diagram 10: Account 821- Corporate Income tax expenses 40 Diagram 11 : Account 911 - Business results determination 42 Diagram 12 : Order of bookkeeping in the form of General Journal 44 Diagram 13: Order of bookkeeping in the form of journal voucher .46 Diagram 14: Journal - Ledger form of bookkeeping .48 Diagram 15 : Order of bookkeeping in the form of journal - voucher 50 Diagram 16 : The sequence perform in accounting software .52 Diagram 17 : Process of buying (importing) goods in Viet Nhat Food JSC 58 Diagram 18 : Organizing management mechanism in Viet Nhat Food JSC 60 Diagram 19 : Model of Organize the company's accounting system in Viet Nhat Food JSC 62 Diagram 20 : Model of accounting records in the form of General Journal 65 Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh LIST OF TABLES Table 1: Ledger of account 511- Revenue from sales of goods and services 73 Table 2: Detailed book of account 511- Revenue from sales of goods and services 73 Table 3: General journal of account 511 - Revenue from sales of goods and services 74 Table : Detailed book of account 515 – Financial income 76 Table : Ledger of account 515 – Financial income 77 Table 6: Detailed book of account 632 – Cost of goods sold 80 Table : Ledger of account 632 – Cost of goods sold 81 Table : Detailed book account 635 – Fianancial expenses 84 Table 9: Ledger account 635 – Fianancial expenses .84 Table 10 : Ledger account 6421 – selling expenses 87 Table 11 : Detailed book account 6421 – selling expenses 87 Table 12 : Ledger account 6422 – Administrative expenses 90 Table 13 : Detailed book account 6422 – Administrative expenses 90 Table 14: Ledger of account 821- Corporate income tax expenses 92 Table 15: Ledger account 511- revenue from sale of goods and services in 2019 .94 Table 16: Ledger account 515- Financial income in 2019 95 Table 16: Ledger account 632- Cost of goods sold in 2019 96 Table 17: Ledger account 635 - Financial expenses in 2019 .97 Table 18: Ledger account 6421 – Selling expenses in 2019 98 Table 19: Ledger account 6422 – Administrative expenses in 2019 .99 Table 20 – Tranferring to account 911 100 Table 21: Income Statement at Viet Nhat Food JSC in 2019 101 Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh LIST OF PICTURES Picture : MISA accounting software interface 67 Picture : VAT Invoice number 000004 .70 Picture : Manipulation on Misa software 72 Picture : Credit Note from VP Bank 15/03/2019 .76 Picture : Delivery notes number HT – 0008358 .80 Piture : Debit notes from TP Bank 21/01/2019 83 Picture : VAT Invoice number No 0005454 86 Picture : Payment from Dien Luc Ha Noi Company 31/03/2019 .89 Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh LIST OF ACRONYMS SJC Acc IASB Joint Stock Company Account International Accounting Standards Board MOF VAS IAS COGS Ministry of Finance Vietnamese Accounting Standards International Accounting Standards Cost of Goods Sold Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh INTRODUCTION The urgency of the research topic In recent years, it has been a milestone marking the great transformation of Vietnam's economy Along with the expansion of the economy, Goverment have launched many guidelines and policies to develop a multi-sector economy, expand to exchange and cooperate in the vast economic market Especially the event that Vietnam joined the World Trade Organization, opened up many development opportunities for businesses, but also had many difficulties and challenges Before that situation requires businesses to try their best to survive and develop Like other businesses, trading and services enterprises are not only affected by the law of value but also influenced by the law of supply and demand and the competition law When products of enterprises are accepted by the market means that the value of the product is realized, at this time, the enterprises will collect amount of money, which is called revenue If the revenue can compensate expenses, then the rest is called profit Any business when activiting also wants to achieve the maximum profit Most of the trading and services enterprises, the revenue is mainly due to process of consuming goods and service Therefore, determining business results will play an important role in determining the performance of enterprises Therefore, during the internship at Viet Nhat Food Joint Stock Company, I chose the topic: "Accounting for revenue, expenses and determine business results at Viet Nhat Food Joint Stock Company.” to make the graduation thesis for me Student: Nguyễn Thị Hải Yến CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh CONCLUSION OF CHAPTER Chapter of the thesis goes into the actual situation of accounting for revenue, expenses and determining business results in Viet Nhat Food Joint Stock Company Through the process of studying and researching on the situation of accounting for revenue, expenses and determining business results at the company, I find this is an accounting part with a large and important workload in the accounting organization The accounting work of the company has also organized, arranged scientifically, reasonably, selected scientific and effective accounting methods to solve this issue well The operating sections of the company work together smoothly, the accounting department and other departments coordinate, support each other effectively to bring the best results for the company's production, business and management activities From the advantages and disadvantages of accounting for revenue, expenses and determining business results at Viet Nhat Food Joint Stock Company in chapter 2, I see that the company needs to make the requirements and recommendations to improve accounting for revenue and expenses and determining business results Student: Nguyễn Thị Hải Yến 108 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh CHAPTER 3: SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JSC 3.1 DEVELOPMENT ORIENTATION OF THE COMPANY In order to meet the current economic conditions when competition from businesses is becoming increasingly fierce, it requires the organization of accounting of revenue, expenses and business results determination of Viet Nhat Food Joint Stock Company to be more complete Businesses need to find a right direction, improve themselves to stand steadily on the market Orientations for completing and developing the accounting for revenue, expenses and determining business results: + Provide data and information on revenue, expenses and business results honestly, objectively and easily understandable, creating favorable conditions for monitoring and checking accounting + Accounting data must reflect promptly and accurately This is very necessary and important for the authorities such as: • For Tax Authorities: Help with the calculation of taxes and other payables to the State Budget • For banks: Help with calculating loan interest, deposits, repayments of capital and interest • It is important for the management of the company to provide specific directions and plans for the next period + Data must ensure clarity, transparency and publicity This is especially important for a business + Ensuring savings and practical efficiency Any business, whether private or public, has the same desire to save costs, earn high profits, and grow the company Student: Nguyễn Thị Hải Yến 109 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh 3.2 REQUIREMENTS FOR IMPROVING ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS AT VIET NHAT FOOD JOINT STOCK COMPANY The good management of revenue, expenses and business results are an important factor contributing to enhance the competitiveness, ensure safety as well as the ability to achieve high efficiency when issuing business decisions to help businesses grow Completing accounting for revenue, expenses and determining business results must meet the following requirements: - Ensuring compliance with policies and regimes: Enterprises engaged in the operation of the economy, regardless of their business in any field, in any industry must also comply with the current law provisions The legal norms (the Accounting Law, the accounting regime and specific guiding documents) have a direct impact on the activities of enterprises in general and accounting work in enterprises in particular Therefore, when carrying out accounting work, the parts related to accounting for revenues, expenses and business results must comply with these regulations - Ensuring the thrift and efficiency: Any business, whether private or public, has the same desire to save costs, earn high profits, and grow the company Therefore, it is necessary to carry out accounting in general and accounting for revenue, expenses, determining business results in particular thrift and feasible effect - Ensuring to be consistent with the production and business activities of the company : Completing the accounting of turnover, expenses and business results must be consistent with the characteristics of the company's business activities Since then, it will be easier to manage revenue, expenses and business results Create conditions for company management to make the right decisions and directions to help the company grow Student: Nguyễn Thị Hải Yến 110 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh - Ensuring that information is timely provided: The accounting data should reflect in a timely manner and accurately This is very necessary and important for the authorities such as: Tax authorities help to calculate taxes and payables to the state, for banks that help calculate interest on loans, deposits, capital and interest recovery And, It is important for the management of the company to provide specific directions and plans for the next period - Ensuring the feasibility : complete solutions should ensure that they can be implemented in the shortest possible time with the lowest cost scale and cause the least change in general accounting as well as public Corporate management The solutions given must ensure the technical aspect, the staff 3.3 SOLUTIONS TO IMPROVE ACCOUNTING FOR REVENUE, EXPENSES AND BUSINESS RESULTS • Accounting wrong some operations - Make sure to record revenue at the time of incurred Advance payments customers should not be recorded as revenue increases, but should only be placed in advance payments customers Whenever the actual selling goods to customers will record the increase in revenue at that time, to ensure the recognition of revenue at the time of arising - Enterprises need to account the costs of transportation, into the value of raw materials inventory The company needs to identify, classify and account selling expenses, Administrative expenses, and other expenses in accordance with current regulations The expenses incurred related to the sales department must be aggregated and accounted into the selling expense account (Account 6421), expenses incurred in relation to the enterprise management department must be aggregated and accounted into the Administrative expense (Account6422) in accordance with regulations Student: Nguyễn Thị Hải Yến 111 CQ54/21CL.02 Graduation thesis • Supervisor: MSC.Nguyễn Bá Linh Restrictions on accounting books and vouchers: - Enterprises need to print full books for archiving, accounting data must be regularly backed up to external devices to avoid data loss - Currently at Hatoyama facilities, the rotation of original documents between parts is still delayed Therefore, it is necessary to unify the process of document rotation between divisions for the restaurant to apply: 1, Upon receiving the goods and the delivery record of the suppliers, the relevant departments receive the goods and must sign for confirmation on the delivery record 2, Then transfer the delivery record immediately to the cashier the restaurant, the supermarket proceeds to write a receipt 3, The order tickets between supermarkets, kitchens, and restaurants need to be transferred quickly, avoiding loss - Because the office is far from the facilities, the transportation of original documents is slow, accounting is not timely The company needs to appoint a Shipper to transport the original documents from the facilities to the office so that accountants can account in a timely and fast the arising economic operations • Professional qualifications of staff - The company's accountants themselves also need to complete their work well, regularly update the accounting regime, newly issued documents and policies, and promptly apply them to the operation of enterprises - Need to have a training session for accounting department staff to improve computer skills, so that the data entry process is accurate to avoid errors, work efficiency is improved Student: Nguyễn Thị Hải Yến 112 CQ54/21CL.02 Graduation thesis • Supervisor: MSC.Nguyễn Bá Linh Limitations due to business industry characteristics - Need to unify sales operations between establishments: The company should set up a specific sales process for warehouse and supermarket staff to unify the entire Hatoyama restaurant system 1, When receiving orders of employees brought down, warehouse accountants proceeded delivery 2, The warehouse accountant prepares a delivery note and delivers the goods to the kitchen for the kitchen to prepare and process food for the customer 3, All establishments must agree to follow the approved and applied process - Currently at Hatoyama facilities, the rotation of original documents between parts is still delayed Therefore, it is necessary to unify the process of document rotation between divisions for the restaurant to apply 1, Upon receiving the goods and the delivery record of the suppliers, the relevant departments receive the goods and must sign for confirmation on the delivery record 2, Then transfer the delivery record immediately to the cashier the restaurant, the supermarket proceeds to write a receipt 3, The order tickets between supermarkets, kitchens, and restaurants need to be transferred quickly, avoiding loss - The company needs to have suitable sales solutions to avoid the increase seafood prices due to the influence of external factors The company needs to stabilize the price level for customers to avoid the case of weather factors, market increases in prices of seafood products The high buying price also led to a significant impact on the business situation of the company The company should introduce marketing policies to attract the restaurant's sales ability Student: Nguyễn Thị Hải Yến 113 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh 3.4 CONDITIONS FOR IMPLEMENTING SOLUTIONS First of all, the company must have a team of accountants with real competence, good speciality and working for the common benefit of the business Accountants are the ones who directly perform the accounting work and directly implement the solutions Therefore, in order to perfect the accounting work in the enterprise, accountants must improve their skills and regularly update the issued standards and documents Accountants must analyze to find solutions, flexibly respond to fluctuations, deviations from reality and plans Besides, the company must have a complete system of equipment Accounting work requires meticulous not to miss any stage Therefore, to reduce the work for accounting, it is necessary to have software and equipment systems replaced at some stages The company needs to equip complete equipment systems and have the ability to improve technology superiority Finally, the stability of macroeconomic policy The Government and the Ministry of Finance are competent agencies to promulgate regulations and standards affecting all economic entities and arising economic activities Therefore, the stability of macroeconomic policies is essential for the development of every business Above are some of my subjective ideas to improve the accounting work of the company in general and the accounting of revenue, expenses and business results in particular at Viet Nhat Food Joint Stock Company However, with my limited knowledge, I look forward to contributing ideas and suggestions so that the company can complete the best accounting work and provide accurate and timely accounting information Student: Nguyễn Thị Hải Yến 114 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh CONCLUSION OF CHAPTER In chapter 3, focused on clarifying the requirements, content and conditions to improve the accounting for revenue, expenses and determine business results in commercial enterprises from the perspective of financial accounting at Viet Nhat Food Joint Stock Company By proposing solutions to improve the accounting for revenue, expenses and determine business results in commercial enterprises, the thesis has clarified the importance of accounting for revenue, expenses and determining the business results in general and commercial enterprises in particular The issues presented in chapter have provided the necessary arguments to improve the accounting for revenue, expenses and determining business results at Viet Nhat Food Joint Stock Company Student: Nguyễn Thị Hải Yến 115 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh CONCLUSION In today's competitive environment, businesses must always make more efforts with their own capabilities to survive and develop To achieve this, accounting in general and accounting for revenues, expenses and determining business results in particular need to be strengthened and improved to make it become a financial management tool and business activities of the enterprise Once again, we can affirm: "Accounting for revenue, expenses and determining business results play a very important role in the process of production and business of enterprises" Through this accounting activity, businesses can evaluate their production and business efficiency, cost efficiency, and find out the causes and solutions for accounting for sales and determining business results in particular and accounting activities in general are getting better and better, production and business efficiency is higher Being aware of that, Viet Nhat Food Joint Stock Company has been very proactive, interested in business management and determination of business results In which finance - accounting department has contributed significantly to the overall success of the company Therefore, although there are some shortcomings, the company has achieved good results in business, enabling the company to grow and stand firm in its field of business Through the learning process at the Academy of Finance and the practical study at Viet Nhat Food Joint Stock Company, with the close guidance of supervisor MSC.Nguyen Ba Linh, as well as everbody in the Finance - Accounting Department, helped me research on the topic of "Accounting for revenue, expenses and determining business results at Viet Nhat Food Joint Stock Company" In this thesis I have raised the following issues: The thesis has systematized the general theoretical issues on the accounting for revenues, expenses and business results in enterprises Student: Nguyễn Thị Hải Yến 116 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh Through the internship at the company, the thesis presented the current situation of accounting for revenue, expenses and business results at Viet Nhat Food Joint Stock Company Since then, I have given the advantages in the accounting for revenue, expenses and business results in the company: - The accounting system is organized scientifically and closely, with supervision among departments - The company uses Misa accounting software to help work more accurately and quickly - The company fulfills its obligation to contribute to the State Budget on time and in full payment; And some shortcoming like: - Restrictions on books and accounting documents - Restrictions on business characteristics - Restrictions on professional qualifications and technology; On that basis, the dissertation has made a number of recommendations to complete the accounting for revenue, expenses and business results at the company such as: - The accountant should identify the correct transactions to avoid the wrong accounting - The handling of vouchers needs to be unified among business establishments - Each employee needs to improve their own professional capacity as well as information technology; But between theory and practice, there is always a certain gap With limited social knowledge and awareness, limited practice time, the thesis cannot avoid shortcomings I look forward to the input of teachers, along with the girls in the accounting department to improve my awareness Finally, I would like to express my sincere thanks to MSC Nguyen Ba Linh for helping me to complete this thesis I would like to express my sincere thanks to the Student: Nguyễn Thị Hải Yến 117 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh leadership and staff of the finance and accounting department of Viet Nhat Food Joint Stock Company for your interest in, facilitating and helping to guide me during the internship ! Student: Nguyễn Thị Hải Yến 118 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh REFERENCES 1, Financial Accounting Curriculum, Academy of Finance 2, Circular No 133/2016 / TT-BTC August 26, 2016 of the Ministry of Finance 3, Vietnam Accounting Standards 4, International Accounting Standards 5, Dissertation of the above courses 6, System of vouchers, books, financial statements of Viet Nhat Food Joint Stock Company Student: Nguyễn Thị Hải Yến 119 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh NHẬN XÉT CỦA GIÁO VIÊN HƯỚNG DẪN Họ tên giáo viên hướng dẫn : ThS Nguyễn Bá Linh Họ tên sinh viên thực : Nguyễn Thị Hải Yến Tên đề tài luận văn : “Accounting for revenue, expenses and business results at Viet Nhat Food Joint Stock Company” Điểm: Bằng số: Bằng chữ: Hà Nội, ngày .tháng .năm 2020 Người nhận xét (Ký, ghi rõ họ tên) Student: Nguyễn Thị Hải Yến 120 CQ54/21CL.02 Graduation thesis Supervisor: MSC.Nguyễn Bá Linh NHẬN XÉT CỦA GIÁO VIÊN PHẢN BIỆN Họ tên người phản biện: Nhận xét trình thực tập tốt nghiệp sinh viên: Nguyễn Thị Hải Yến Khóa: 54 ; Lớp: CQ54/21CL.02 Đề tài luận văn: “Accounting for revenue, expenses and business results at Viet Nhat Food Joint Stock Company” Điểm: Bằng số: Bằng chữ: Hà Nội, ngày .tháng .năm 2020 Người nhận xét (Ký, ghi rõ họ tên) Student: Nguyễn Thị Hải Yến 121 CQ54/21CL.02 ... SITUATION OF ACCOUNTING FOR REVENUE, EXPENSES AND DETERMINE BUSINESS RESULTS AT VIET NHAT FOOD JOINT STOCK COMPANY 55 2.1 OVERVIEW OF VIET NHAT FOOD JOINT STOCK COMPANY .55 2.1.1.The foundation... situation of accounting for revenue, expenses and business results at Viet Nhat Food Joint Stock Company Chapter 3: Solutions to improve accounting for revenue, expenses and business results at Viet. .. expenses and business results at Viet Nhat Food Joint Stock Company - Research scope: Accounting for revenue, expenses and business results from the perspective of financial accounting at Viet Nhat Food