BA VI TRADING AND CONSTRUCTION JOINT STOCK COMPANY

ACCOUNTING INTERNSHIP REPORT COMPANY BA VI TRADING AND CONSTRUCTION JOINT STOCK COMPANY Table of Contents CHAPTER 1 GENERAL OVERVIEW OF VAN LOC LIQUEFIED GAS IMPORT EXPORT AND TRADING JOINT STOCK COMP.

ACCOUNTING INTERNSHIP REPORT COMPANY: BA VI TRADING AND CONSTRUCTION JOINT STOCK COMPANY Table of Content CHAPTER 1: GENERAL OVERVIEW OF VAN LOC LIQUEFIED GAS IMPORT-EXPORT AND TRADING JOINT STOCK COMPANY 1.1 History of the establishment and development of Van Loc Liquefied Gas ImportExport and Trading Joint Stock Company 1.2 Organizational situation of production and labor management of enterprises 11 1.3 The data about The company's financial position in the last years 14 CHAPTER 2: CHARACTERISTICS OF ACCOUNTING ORGANIZATION AND ACCOUNTING SYSTEM IN VAN LOC LIQUEFIED GAS IMPORTEXPORT AND TRADING JOINT STOCK COMPANY 16 2.1 Organizational characteristics of the accounting apparatus at the Company 16 2.1.1 Organization chart of the accounting apparatus .16 2.1.2 Accounting duties and functions 16 2.1.3 Relationship between accounting department and other departments 18 2.2 Characteristics of the accounting system at the Company 19 2.2.1 The applicable accounting policies are 19 2.2.1.1 Principles of recognition of cash and cash equivalents .19 2.2.1.2 Principles of recognition of trade and other receivables 20 2.2.1.3 Principles of inventory recognition 20 2.2.1.4 Principles of recognition and capitalization of other expenses 21 2.2.1.5 Principles of recognition and depreciation of fixed assets 21 2.2.1.6 Principles of recognition of trade and other payables .22 2.2.1.7 Principles of recognition of equity 22 2.2.1.8 Principles and methods of revenue recognition 22 2.2.1.9 Principles and methods of recording selling and administrative expenses 23 2.2.1.10 Principles and methods of recording current corporate income tax expenses and deferred corporate income tax expenses 23 2.2.1.11 Other accounting principles and methods .24 2.2.2 Applicable accounting standards and regimes .24 2.2.3 Organization and application of accounting bookkeeping system 25 2.2.4 Organization and application of the accounting voucher system 26 2.2.5 Organization and application of the accounting system 27 2.2.6 Organization of the accounting reporting system 27 2.2.7 Organization of application of information technology in accounting work 27 2.3 Characteristics of some accounting cycles at the Company 28 2.3.1 Cash accounting .28 2.3.2 Payroll accounting and payroll deductions 34 CHAPTER 3: ASSESSMENT OF ACCOUNTING ORGANIZATION AND ACCOUNTING SYSTEM AT VAN LOC LIQUEFIED GAS IMPORTEXPORT AND TRADING JOINT STOCK COMPANY 38 3.1 Assessment of accounting organization .38 3.1.1 Advantages 38 3.1.2 Disadvantages 40 3.2 Recommendations to the organization of accounting at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company 40 CONCLUSION 42 List of figure and table Figure 1.1 Some pictures of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company Figure 1.2 Business process of Van Loc Company Figure 1.3 The diagram of the technology chain of Van Loc Liquefied Gas ImportExport and Trading Joint Stock Company Figure 1.4 Technological process of LPG extraction from tank to tank of the Company Figure 1.5 Organizational structure of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company 11 Figure 2.1 Organizational structure of accounting apparatus at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company 16 Figure 2.2 Order of bookkeeping at the company 26 Figure 2.3 General accounting chart of capital in cash 29 Figure 2.4 Flow chart of cash receipt accounting vouchers 30 Figure 2.5 Flow chart of cash payment vouchers 31 Figure 2.6 Flow chart of accounting vouchers for collection of bank deposits .31 Figure 2.7 The flow chart of accounting vouchers for bank deposits 32 Figure 2.8 Sequence diagram of accounting book of cash capital 33 Figure 2.9 Sequence chart of salary accounting and salary deductions 35 Figure 2.10 Sequence diagram for recording salary accounting books and salary deductions 36 Figure 2.11 Flowchart of the circulation of salary accounting documents and salary deductions 37 Table 1-1 List of equipment systems of Van Loc Company 10 INTRODUCTION Vietnam has progressively become one of the world's fastest growing economies after a 30-year transition from a centrally planned, bureaucratic, and subsidized economy to a market one In Asia, things are moving quickly Moreover, as a result of rapid economic development, societal needs are expanding and constantly changing As a result, in order to meet society's needs and keep up with the economy's growth trend, firms must constantly increase their ability to produce and provide high-quality products Domestic firms will have to compete on a fair playing field with many opportunities, but will also confront problems, particularly now that our country has entered the World Trade Organization (WTO) Threats have increased the level of competition Vietnam has steadily changed through institutionalizing legal system institutions and establishing circumstances for all companies to integrate and compete in a competitive environment Vietnam's accounting law system has been developing and perfecting for nearly two decades The highlight is that Vietnam has enacted the Law on Accounting, which establishes a system of accounting and auditing standards that are compliant with international norms and widely recognized, encompassing the majority of business operations enterprises, providing circumstances for data openness; at the same time, create a favorable investment climate, and gradually implement accounting integration commitments in accordance with international treaties to which Vietnam has committed or acceded Vietnam has signed a Framework Agreement on mutual recognition of accounting and auditing services among ASEAN countries ASEAN countries can mutually recognize accounting and auditing practice certificates granted by other ASEAN countries, according to the Framework Agreement Because the level of countries in the region is still highly varied, the roadmap for implementing this Framework Agreement is implemented in stages, beginning with each group of countries agreeing to recognize each other and then progressively expanding to the entire region As a result, every business must adhere to the established standards and maintain appropriate honesty in all material aspects in order to achieve maximum efficiency in its sector while also gaining a competitive edge and position in today's market economy Through an internship in accounting at Van Loc Liquefied Gas Import-Export & Trading Joint Stock Company, a company operating with nearly twenty years in the field of liquefied petroleum gas business, now the company The company has become one of the four largest suppliers of LPG products in the North of Vietnam, with a system of extraction stations, distribution systems, and thousands of agents spread throughout the North - Central - South, with extensive experience and reputation for many years, I myself have had the opportunity to research and understand some of the real situations in the presentation of a financial statement, accounting systems or processes and components practice accounting at the company and learn more about the working style of the predecessors First and foremost, I would like to thank Dr Ha Thi Phuong Dung for guiding us through the accounting internship program and this report I'd also like to express my gratitude to Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company's Board of Directors, Administration Department, and personnel for supplying paperwork and setting favorable conditions Please assist me in completing my assignment Accounting Internship report Chapter 1: General overview of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company Chapter 2: Characteristics of accounting organization and accounting system at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company Chapter 3: Assessment of accounting organization and accounting system at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company My internship report will invariably contain inaccuracies due to my limited capacity and lack of expertise As a result, I eagerly anticipate receiving teacher instruction and assistance in correcting, learning from experience, and improving my performance on the upcoming Internship Report Sincerely, Van Pham Thanh Van CHAPTER 1: GENERAL OVERVIEW OF VAN LOC LIQUEFIED GAS IMPORT-EXPORT AND TRADING JOINT STOCK COMPANY 1.1 History of the establishment and development of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company: The Hanoi Department of Planning and Investment has awarded a certificate to Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company (hereinafter referred to as Van Loc Company) (trade name: VALEXIM., JSC) Mr Phan Van Hung, Chairman of the Board of Directors and General Director, registered the company for the eighth time on March 18, 2019 using the number 0102103491, which was first issued on December 7, 2006 The company's major business activities, according to the business registration license, are trade - importing and exporting liquefied petroleum gas, petroleum products (LPG), and trading in tanks, as well as leasing and sending services Storage, transportation, and trading in petroleum and petrochemical products are all services provided by LPG Charter capital as at 18/03/2019 according to business registration is: 125.000.000.000 VND The company's head office is located at: Lot CN4 - Nguyen Khe Industrial Park - Nguyen Khe Commune - Dong Anh District - Hanoi City with the number of employees is 146 Total capital of the company as of December 31, 2020: 851.170.069.108 VND Van Loc Company was founded to address the rising demand for natural gas among Vietnam's industries in recent years, as well as to expand the construction of the low-pressure gas network to meet the demand for gas among industry and residential households With nearly twenty years of operation in the field, it is now considered as Van Loc Gas Group and has risen to become one of the four largest LPG product suppliers in the North of Vietnam, with a system of extraction stations, distribution system, and thousands of agents spread throughout the North - Central - South In addition to the main business of liquefied petroleum gas, Van Loc Liquefied Petroleum Export & Trading Joint Stock Company is also an authorized importer of the following products: Liquefied Petroleum Gas; device; materials for oil and gas industry; metal has experience and reputation for many years To carry out the policy: provide a stable, high-quality source of goods Van Loc Company established cooperation relationships with the world's leading LPG supply groups, which are: E1 CORPORATION, ITOCHU, SINOPEC; SOJITZ CORPORATION; … with the current import volume of 12,500 MT+/- 10% LPG/month With the orientation of strongly developing the consumption system in rural and mountainous areas, penetrating the southern market In the past two years, the Company established more companies (new filling stations in the provinces: Hoa Binh; Vung Tau; Hung Yen; Thanh Hoa; Lao Cai; Thai Nguyen; Ha Nam, bringing the total number of filling stations to 17 stations), with many strong brands becoming familiar to consumers such as: VAN LOC GAS; HOANG LONG GAS; PHUC THAI GAS; THIEN AN GAS; ĐAI LOC GAS; VAN LOC-SG; VAN LONG GAS; VAN LOC SAI GON; ĐAT VIET NINH BINH; TRUNG ĐUC GAS; AN PHU HUNG GAS; PK GAS; ASIA GAS,… are already on the market In addition to the retail distribution system, the corporation serves as a focal point for selling items to companies that extract and extract outside of the system, as well as supplying industrial gas to factories and industrial parks with a strong reputation and capability In terms of quality, pricing, and service, excellence is a given Financial capacity: With its existing reputation, diversified and high-value collateral system, along with the convincing feasibility of operating at its business system, at present Van Loc Company is a large, reputable and reliable customer of the leading banks in Vietnam: VIETCOMBANK; BIDV; VIETINBANK; AGRIBANK; MB BANK, VPBANK The fact that Van Loc Company is guaranteed by the leading banks in Vietnam is the reason why in especially difficult times of liquidity in Vietnam's financial market, Van Loc Company still can open a letter of guarantee to import goods, enough to supply the system of 17 affiliated companies and customers who buy slag Transport capacity: The company has a fleet of specialized, qualified trucks with a total capacity of 600MT/time, which is enough to meet the demand for LPG transportation for the entire system and backup plans Van Loc Company produces enough gas cylinders to supply cylinders for the entire system, constantly renewing and restoring old shells to ensure absolute safety for consumers With 03 factories producing LPG tank covers of all kinds with modern technology, Van Loc Company produces enough gas cylinders to supply cylinders for the entire system Source: Van Loc Company's Facebook page Figure 1.1: Some pictures of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company * Geographical, economic and human conditions of the study area: The company's head office is located at Lot CN4 - Nguyen Khe Industrial Park Nguyen Khe Commune - Dong Anh District, Hanoi City, located at the northern gateway of Hanoi capital, located in the industrial development planning area, urban centers, services have been approved by the Government and the City, is an important traffic hub connecting Hanoi Capital with the Northern Provinces With an area of more than 7.92 square kilometers, the population density is 1,345 people/km2 along with the climate conditions characterized by the Northern climate, tropical monsoon climate, hot summer, heavy rain and cold winter, little rain And up to now, the number of people in Nguyen Khe commune has reached 10,654 people This will not only be an abundant resource to create an open consumer market for the company, but also an important resource to meet the company's ever-increasing labor demand Besides, with the activities, the emulation movement "Be good at domestic work, take care of housework" launched in recent years has shown the human resources here: "Good workers, good workers, innovative initiatives" creation”, and in 2019 alone, 80% of female employees have won the title, and more than 563 workers have won the title of good worker, along with 973 households of employees Abundant and high-quality human resources, associated with the continuous development of the economy here will create favorable conditions and promote the development of the company * Business process and system of filling stations serving the Company's business activities: Company business process: Van Loc Company is a legally created production and business unit whose core activity is trading, LPG circulation organization, LPG purchase at the point of production, and LPG selling at the point of need in order to profit Despite the fact that the Company operates on a huge scale, its business process is fairly straightforward, as shown in Figure 1.2 below In order to determine the volume of LPG to be imported, the Company first needs to conduct market research both at home and abroad After determining the amount of LPG to be imported, the company will import LPG from abroad and purchase domestic LPG, but importation is a very complicated form of purchase and sale, which is different from the domestic trade Because of this difficulty and - Print and close accounting books Screenshot of Misa software interface: 2.3 Characteristics of some accounting cycles at the Company: 2.3.1 Cash accounting: Cash capital at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company includes: Cash at the fund and bank deposits Cash: The Company's fund manages cash, which includes only Vietnamese currency and no foreign currencies The Company conducts a fund inventory on a regular basis The inventorying of the fund is carried out in accordance with current regulations, from the issuance of an inventory order to the preparation of an inventory record Bank deposits: The majority of the company's payment operations are conducted through banks The bank deposits of the company include both 29 Vietnamese and foreign currencies The accountant compares the ledger and the detailed book of Account 112 at the end of the month, based on the subsidiary book created by the bank, to check for fluctuations in the increase or decrease of the deposit Proof of use: - Request for payment, Request for advance, Economic contract; - Debit and Credit notes of the bank; - Receipt slip, payment slip, collection order, payment order, check User accounts: Account 111, 112 and other related accounts Accounting books used: Ledgers, detailed books of accounts 111, 112, recording vouchers The accounting sequence of some major transactions: ash capital at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company is recorded according to the chart below: TK 111, 112 TK 111, 112 TK151, 152, 153 Withdraw the bank deposit to the cash fund Purchase materials, tools Deposit money in the bank TK511 Sales revenue TK 133 TK3331 VAT TK 515, 711 VAT deducted TK 331 Revenues from financial activities, other income Prepayment to suppliers 30 Source: Accounting Department of Van Loc Company Figure 2.3: General accounting chart of capital in cash Order of circulation of vourchers: - Accounting vouchers for cash receipt: Source: Accounting Department of Van Loc Company Figure 2.4: Flow chart of cash receipt accounting vouchers - Accounting vouchers for cash payment: 31 Source: Accounting Department of Van Loc Company Figure 2.5: Flow chart of cash payment vouchers - Accounting vouchers receipt cash at bank: 32 Source: Accounting Department of Van Loc Company Figure 2.6: Flow chart of accounting vouchers for collection of bank deposits - Accounting vouchers for payment of bank deposits: Source: Accounting Department of Van Loc Company Figure 2.7: The flow chart of accounting vouchers for bank deposits Order of bookkeeping: 33 Financial paper Fund book Summary table of accounting vouchers Summary table of accounting vouchers Detailed accounting book Detailed summary table General Ledger Balance sheet Notes: Record daily Financial Statements Record at the end of the month or periodically Reconcile Source: Accounting Department of Van Loc Company Figure 2.8: Sequence diagram of accounting book of cash capital Presenting information in the financial statements: Financial statements: The entry "Cash and cash equivalents" in the Balance Sheet contains information about the company's cash capital The company also fully presents the principles of cash and cash equivalents recognition, as well as the method of converting other currencies into the currency used in accounting, in the notes to the financial statements (accounting at the buying exchange rate) Actual average interbank sales as reported by the State Bank of Vietnam at the time of accounting) 34 Management report: To serve the management, the company prepares a cash balance report, a bank deposit balance report, a detailed report on cash receipts and disbursements, and a detailed cash advance report 2.3.2 Payroll accounting and payroll deductions: Pay forms: The company applies a product-based payment method for direct production workers, fixed-time wages for the service department, and salary-based wages for indirect employees Time wages (Coefficients salary + allowance) x minimum wage = x Number of working days by mode Actual number of working days Package salary = volume of work completed x unit price TL/SP Proof of use: - Based on the unit price to determine the salary level of each department - Based on the timesheet (for service department), summary table of production results with details of each person (for direct production workers), Labor classification table A, B (for indirect staff) - Table of salary payment calculated for each production team, each department - Salary distribution table - List of deductions paid according to salary Monthly salary accounting is based on the labor results of each employee, the summary table of each department's labor results, then compares and checks with the salary unit price to make a payment table Accounts used: Accounts 334, 335, 338 and other related accounts 35 Accounting books used: Detailed books, ledger accounts 334, 335, 338, accounting vouchers The order of accounting for salary and deductions according to salary: TK 111, 112 TK 334 Salary payment TK 622 Wages payable to direct production workers TK 138, 141 TK 335 Salary deductions Actual salary Deducting leave for leave salary in advance TK 338 TK 627, 642 Calculating social insurance, Salary for project health insurance, unemployment management staff insurance, unemployment insurance deducted from employee's salary Source: Accounting Department of Van Loc Company Figure 2.9: Sequence chart of salary accounting and salary deductions The order of recording salary accounting books and deductions according to salary: 36 Time sheet, salary payment table and salary deductions Recording vouchers Ledger account 334, 338 Account details book 338 Detailed summary table Balance sheet amounts arising Financial Statement Notes: Record daily Record at the end of the month or periodically Reconcile Source: Accounting Department of Van Loc Company Figure 2.10: Sequence diagram for recording salary accounting books and salary deductions The process of circulating salary accounting documents and deductions according to salary: 37 Source: Accounting Department of Van Loc Company Figure 2.11: Flowchart of the circulation of salary accounting documents and salary deductions Presenting information in the financial statements: Financial statements: Information on salary and salary deductions is presented on the item “Payable to employees” (code 315) and item “Other short-term payables and payables” (code 319) ) The data on these two indicators will be explained and explained in detail in the notes to the financial statements of the company Management reports: Regarding salary and salary deductions, Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company prepares management reports: Salary balance report, distribution report allocate deductions according to salary, report on quarterly salary distribution of each department and production team 38 CHAPTER 3: ASSESSMENT OF ACCOUNTING ORGANIZATION AND ACCOUNTING SYSTEM AT VAN LOC LIQUEFIED GAS IMPORT-EXPORT AND TRADING JOINT STOCK COMPANY 3.1 Assessment of accounting organization: 3.1.1 Advantages: During the process of construction and development of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company, Van Loc has constantly improved the management apparatus as well as the business method firmly to suit the market Through the process of internship at the Company, step by step getting acquainted with the organization and management in general and the accounting work in particular, I would like to make some comments as follows: - The organization’s apparatus is very well organized, and the method of organizing production and business activities is based on practical and scientific principles The management apparatus of the company is very well organized a method of organizing production and business activities that is based on practical and scientific principles - The Company has strictly complied with the accounting regimes on salary, bonus, allowances, and allowances according to the State's regulations, correctly calculated and fully calculated the salary for employees, and properly complied with the deductions Pay salaries to employees quickly and in a timely manner, taking into account factors such as social insurance, health insurance, and labor unions - About the application of the accounting system: The Company applies the corporate accounting system promulgated according to Circular No 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance, circulars guiding, amending and supplementing the accounting regime corporate accounting and decisions on promulgation of Vietnamese accounting standards, circulars guiding, amending and supplementing Vietnamese accounting standards issued by the Ministry of Finance, effective until the end of the fiscal year accounting for annual financial statements - About accounting books: The Company applies the form of accounting books: Computerized in combination with detailed and general books, 39 according to the prescribed form The use of computerized accounting software by the company has assisted the finance and accounting department in reducing workload, maintaining high accuracy, and facilitating the use of daily and monthly financial statements Quarterly and annual reports assist managers in understanding the company's financial situation - About usage voucher: The original accounting vouchers are meticulously accounted for and arranged in chronological order Accounting vouchers in the company ensure both the legitimacy and the state-issued accounting voucher regime The rotation and preservation of accounting and payment work documents is put in order The departments arrange, classify, evaluate, check, and monitor the original documents for the month-end general report related departments and accounting Documents are kept safe and secure in the warehouse The document system is organized by quarter and year, making it easy to check and compare when necessary Furthermore, the company's chief accountant inspects and supervises to determine the truthfulness of the arising economic transactions in order to ensure that the transactions have been duly approved by the competent person, thereby clearly identifying and strengthening the accountability of those involved - Accounting apparatus: in general, the accounting team has solid professional qualifications, a reasonable human resource arrangement with the right people for the right jobs, and a neatly organized, efficient implementation of current accounting standards The accounting apparatus of the Company has become an effective tool in the Company, effectively promoting the production and business processes - Accounting and payment records accurately reflect the company's financial situation Make monthly, quarterly, and annual reports based on the target, quantity, and value, always providing complete, accurate, and timely information to the manager The accounting apparatus always knows how to absorb and listen to the direction of the Company's Board of Directors as well as the management levels, deserving to be the Company's advisory body and economic management tool 3.1.2 Disadvantages: Although the company's accounting organization and accounting system have made significant achievements, there are still some limitations that need to be addressed 40 In actuality, updating accounting documents is still slow due to the accounting department's reliance on the following departments before transferring to the accounting department, resulting in the accounting staff not entering the accounting software in a timely manner to update the data Although the company is currently using machine accounting in its operations, this software has revealed some drawbacks The software can become infected with viruses, causing problems with the accounting data entry process As a result, the Company's payment accountant must keep anti-virus software up to date in order to ensure accurate accounting The majority of bank payment vouchers are subject to remittance and security checks The process of checking bank-to-bank transactions is often timeconsuming, and the company's sales proceeds must be tracked over time The accountant's revenue recognition has been hampered by the slow bank deposit into the Company's account Because it is a company that does both business and production, sometimes there will be confusion between accounting for the purchase of assets to use for production and the purchase of assets for the economic purposes of the company 3.2 Recommendations to the organization of accounting at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company: In order to maintain, stabilize, and develop the Company in the future, I would like to make the following suggestions: - More accounting training sessions and general accounting discussion sessions with highly qualified people are needed by the company People can share professional experiences and gain more knowledge in accordance with the state's newly issued regulations through these exchanges The company organizes a program on a regular basis to test the professional skills and evaluate the qualifications of the accounting department's staff The company may have a reward and encouragement policy for outstanding employees Employees who not meet the requirements can make excuses and the company can take measures to apply to such employees, such as requesting leave, allowing me to attend extra school to improve my professional skills, and so on - To improve labor productivity and product quality, the company must have timely incentive and reward policies in place, such as rewarding, 41 - - - ranking workers, and rewarding immediately for innovative initiatives enhance labor productivity and product quality Improving production machines to create higher quality products with prices that are consistent with the common ground of all customers today Upgrading the company's computer software to prevent the computer from being infected with a virus and affecting the data in the company's accounting software Pay more attention to employees' lives, such as shift diets, fostering regimes when working overtime, overtime; toxic fostering on a monthly basis, gifts and bonuses on holidays Strengthen advertising and joint ventures to expand domestic and foreign markets and promote product consumption in order to increase revenue and profit while gaining a strong position in the current market 42 CONCLUSION Internship in accounting is an important process and brings many practical meanings to each student During this process, students have direct access to production and business establishments, giving students the opportunity to access their chosen career and apply the knowledge they have learned at school in practice work, helping students to recognize their own strengths and weaknesses so that they can have training plans and equip them with the necessary knowledge and skills to meet the requirements of the job Thereby, helping students be more confident after graduation and applying for jobs, and also help students not be too delusional leading to disappointment in reality when actually participating in the labor market During my internship at Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company, I not only had the opportunity to learn in general about the organizational situation of the company's accounting system a business in reality But I also had the opportunity to observe and participate in a number of jobs that I oriented to follow after graduation, which helped me to recognize my strengths and weaknesses, as well as knowledge, skills necessary to meet the requirements of the job that you orient From there, it helps me to have a more effective training plan and strategy Despite my best efforts, my graduation internship report cannot be error-free due to my lack of experience To make this report more complete, we would like to hear from teachers and Company employees Finally, I would like to express my deep gratitude for the guidance and help of Dr Ha Thi Phuong Dung, and the leadership of Van Loc Liquefied Gas ImportExport and Trading Joint Stock Company, especially the Accounting Department, which helped me in the process of training as well as writing reports 43 ... OVERVIEW OF VAN LOC LIQUEFIED GAS IMPORT-EXPORT AND TRADING JOINT STOCK COMPANY 1.1 History of the establishment and development of Van Loc Liquefied Gas ImportExport and Trading Joint Stock Company. .. OVERVIEW OF VAN LOC LIQUEFIED GAS IMPORT-EXPORT AND TRADING JOINT STOCK COMPANY 1.1 History of the establishment and development of Van Loc Liquefied Gas Import-Export and Trading Joint Stock Company: ... customer of the leading banks in Vietnam: VIETCOMBANK; BIDV; VIETINBANK; AGRIBANK; MB BANK, VPBANK The fact that Van Loc Company is guaranteed by the leading banks in Vietnam is the reason why