Đang tải... (xem toàn văn)
NATIONAL ECONOMICS UNIVERSITY ADVANCED EDUCATIONAL PROGRAMS INTERNSHIP REPORT MAJOR ADVANCED ACCOUNTING ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY NGUYEN THI THUY HANOI, 2019 TABLE OF[.]
NATIONAL ECONOMICS UNIVERSITY ADVANCED EDUCATIONAL PROGRAMS INTERNSHIP REPORT MAJOR: ADVANCED ACCOUNTING ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY NGUYEN THI THUY HANOI, 2019 TABLE OF CONTENTS TABLE OF CONTENTS LIST OF TABLES LIST OF DIAGRAM INTRODUCTION .1 CHAPTER 1: OVERVIEW OF TECHNICAL-ECONOMIC MANAGEMENT AND ORGANIZATIONAL STRUCTURE ABOUT ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY 1.1 History of the Establishment and Development of Anh Son Trade and Industrial Equipment Joint Stock Company 1.2 Features of business operations of Anh Son Trade And Industrial Equipment Joint Stock Company 1.2.1 Functions and Responsibilities 1.2.2 Main business activities .3 1.2.3 Features of business Process 1.3 Organizational structure 1.3.1 The organizational structure of the business management apparatus of Anh Son Trade And Industrial Equipment Joint Stock Company 1.3.2 Functions and responsibilities of the departments 1.4 Financial position and performance of the Anh Son Trade And Industrial Equipment Joint Stock Company 1.4.1 The income statement of Anh Son Trade And Industrial Equipment Joint Stock Company .8 1.4.2 Financial situation of Anh Son Trade And Industrial Equipment Joint Stock Company 10 CHAPTER 2: OVERVIEW OF ACCOUNTING ORGANIZATION AND SYSTEM AT ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY 12 2.1 Accounting organizational structure .12 2.1.2 Functions and responsibilities of each accounting department 12 2.2 Features of Accounting System .13 2.2.1 General Accounting Policies .13 2.2.2 Accounting Documents .16 2.2.3 Chart of Accounts 18 2.2.4 Accounting Books .19 2.2.5 Accounting Reports 21 2.3 Features of some key accounting cycles 22 2.3.1 Characteristics of accounting capital in cash 22 2.3.2 Accounting characteristics of fixed assets .24 CHAPTER 3: ASSESSMENT OF ACCOUNTING DEPARTMENT AND SYSTEM AT ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY 27 3.1 Evaluating the organization of the accounting department of Anh Son Trade And Industrial Equipment Joint Stock Company 27 3.1.1 Advantages 27 3.1.2 Disadvantages 27 3.2 Evaluation of the accounting system at Anh Son Trade And Industrial Equipment Joint Stock Company .27 3.2.1 Advantages 27 3.2.2 Disadvantages 28 CONCLUSION 29 LIST OF TABLES Table 1.1: The income statement of Anh Son Trade And Industrial Equipment Joint Stock Company Table 1.2 Balance sheet of Anh Son Trade And Industrial Equipment Joint Stock Company.31 Table 1.3 The table analyzes the variation of some financial indicators of Anh Son Trade And Industrial Equipment Joint Stock Company .11 Table 2.2 The table of accounts is being applied at Anh Son Trade And Industrial Equipment Joint Stock Company .18 LIST OF DIAGRAM Diagram 1.1: Buying steps of Anh Son Trade And Industrial Equipment Joint Stock Company Diagram1.2: Selling steps of Anh Son Trade And Industrial Equipment Joint Stock Company Diagram 1.3: Management system of the Anh Son Trade And Industrial Equipment Joint Stock Company Diagram 2.1: Organizational structure of the accounting system of Anh Son Trade and Industrial Equipment Joint Stock Company .12 Diagram 2.2 The order of bookkeeping is at Anh Son Trade And Industrial Equipment Joint Stock Company 20 Diagram 2.2.1: Rotation flow of accounting document 24 Diagram 2.3.1: Process of recording accounting operating capital in cash 23 Diagram 2.3.2: Bookkeeping process related to fixed assets operation 26 INTRODUCTION Along with the strong development of technology industry, the economy also has new changes Nowadays, competition in the economy is not only competitive in price, design, but also in quality and safety And this we can clearly see the technology industry is changing and developing day by day Construction investment activities in Vietnam are growing strongly in both quantity and complexity This lead to promising the ability to thrive and achieve large revenues in the industry How to request accounting operation and organization? How is it different from manufacturing companies and service companies? Starting from the desire to learn about commercial activities as well as the application of the theoretical and accounting financial knowledge in practice, I asked for an accounting practice at the “Anh Son Trade and Industrial Equipment Joint Stock Company” After a month of internship, under the direct guidance of M.S Pham Thu Trang and the finance and accounting department of the company, I completed my report However, due to limited time, qualifications and experience, it is inevitable that these shortcomings could be avoided I look forward to receiving the help and guidance of M.S Pham Thu Trang and the finance and accounting department of the company to make my report more complete Thank you sincerely! Regarding the structure, the report consists of parts (excluding introduction and conclusion): Chapter 1: Overview of technical-economic management and organizational structure about Anh Son Trade and Industrial Equipment Joint Stock Company Chapter 2: Overview of accounting organization and system at Anh Son Trade and Industrial Equipment Joint Stock Company Chapter 3: Assessment of accounting organization and system in Anh Son Trade and Industrial Equipment Joint Stock Company CHAPTER 1: OVERVIEW OF TECHNICAL-ECONOMIC MANAGEMENT AND ORGANIZATIONAL STRUCTURE ABOUT ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY 1.1 History of the Establishment and Development of Anh Son Trade and Industrial Equipment Joint Stock Company 1.1.1 Corporate information Company name: Anh Son Trade And Industrial Equipment Joint Stock Company Abbreviated name: Anh Son Trade and Industrial Equipment., JSC Address of head office: No 230, Group 3, Kim Bai Town, Thanh Oai District, Hanoi, Vietnam Mobile: 024 627 53880 Fax: 024 627 53880 Website: http://cauthapanhson.com Business code / Tax code: 0105661166 The company was established under the Business Registration Certificate No 0105661166 issued on November 22, 2011 at the Business Registration Office Department of Planning and Investment of Hanoi Charter capital: 5.000.000.000 Vietnam dongs Company legal representative: Bui The At 1.1.2: History of the establishment and development Anh Son Trade and Industrial Equipment Joint Stock Company was established on November 22, 2011 with the legal representative is Mr Bui The At The initial size of the company was just a small office, more than 10 employees, with little capital The company's directors and employees have started their businesses from small, low-value projects scattered in local and outside provinces, even those in remote areas that are not profitable but the company was still determined to implement, first for the purpose of Social Security and then to affirm its reputation and brand In order to survive the increasingly fierce competition market and meet the increasing demands of the market as well as the continuous development of the country, the company has built its own strategy, in which the focus is investing in high quality equipment, and improving the qualifications of employees The company is constantly renovating technology, equipping modern machinery and equipment, applying scientific and technical advances in renovating construction methods in the direction of modernity and advanced Thereby, it has created credibility with customers, at the same time creating a solid foundation for the company to develop more in new conditions Since 2015, Anh Son Trade And Industrial Equipment Joint Stock Company has had many opportunities to implement construction projects for large projects in the area The most modern construction and machinery team in Central Vietnam helps Anh Son to make the first solid steps on the a development path 2017 is the time to mark a breakthrough development of Anh Son Joint Stock Company on a new level and a new position.The company has successfully signed contracts with international customers such as SICHUAN HUASHI, ZYF The successful project not only enriches the operation experience but also affirms Anh Son's position in the eyes of customers 2018, the company expanded its size to 20 employees, investing in modern machinery and equipment Revenue and profit in recent years have always reached and exceeded the set targets, the following year has always been higher than the previous year, and the living standard of employees have been taken care of and improved year by year 1.2 Features of business operations of Anh Son Trade And Industrial Equipment Joint Stock Company 1.2.1 Functions and Responsibilities Founded in 2011 with the mission of serving customers with the goal of prestige and quality of service is of utmost importance Anh Son Trade And Industrial Equipment Joint Stock Company with many years of experience in the field of construction tower cranes, cage hoists, lifting equipment, construction machines with well-known brands NTP, QTZ, QTP, L-125, POTAIN, ZOOMLION With experienced staff, professional workflow, fast to best serve customers, work fast, save time, spend charge and ensure safety and reasonableness for the Company and its partners With the trust of our customers for Anh Son over the past time, always values the foundation for the development, and without any difficulties Anh Son Trade And Industrial Equipment Joint Stock Company can prevent us from bringing utility values in line with the wishes and interests of our customers 1.2.2 Main business activities Anh Son has been focusing its professional capacity and financial resources for the following activities: Purchase and sale of machinery, components, tower cranes, cage hoist, construction machinery, lifting equipment * Supply construction equipment * Support knowledge, paper records, catalogs * Rental tower crane * Advice on renting reasonable prices * Providing quality rental goods * Installation of lifting equipment, construction equipment * Installation, removal and completion of tower cranes * Safety inspection and verification * Repair and maintenance, machine maintenance, tower crane equipment * Fix technical errors in tower crane operation * Repair of tower crane operators * Maintenance, periodical maintenance of tower crane equipment * Transporting machinery and equipment nationwide * Provide the most appropriate shipping service for businesses 1.2.3 Features of business Process Buying process of Anh Son Trade And Industrial Equipment Joint Stock Company Problem Recognition Information Search Evaluation of Alternatives Purchase Decision Purchase Post-Purchase Evaluation Diagram 1.1: Buying process of Anh Son Trade And Industrial Equipment Joint Stock Company The first step, the Anh Son Trade And Industrial Equipment Joint Stock Company will make a list of products to buy and then searching for information to help them find the best equipment with the best price and quality The next, they will evaluate several different options and the possible benefits or drawbacks to each supplier The company has explored their options and they will make a decision about whether or not to move forward with the purchase After purchased, they will evaluate their purchase based on previous expectations and decide whether or not they are satisfied If they’re not happy with product, they’ll just never use it again Selling Process of Anh Son Trade and Industrial Equipment Joint Stock Company prospecting qualifying approach customer Presentation and demonstration Handing objection Closing Follow up Diagram1.2: Selling process of Anh Son Trade And Industrial Equipment Joint Stock Company The process of selling a product cover various steps like prospecting, approach, and approach, presentation, handling objections, closing & follow up with customers The steps of selling process are explained below in detail: - Prospecting: The first step in selling process in which potential customers are identified by the salesperson is called prospecting - Approach: Approach is the step where the salesperson actually meets the customer for the first time - Presentation: The step wherein the salesperson talks about how the product will satisfy the customer’s needs and add value to his/her life is called presentation - Handling Objections: In this step, the salesperson clarifies all the doubts and questions that the customer has and eliminates all his objections to buying the product - Closing: The step in which the customer is asked to place and order for the product is called closing - Follow-Up: This is the final step in the selling process where the salesperson follows up with the customers to ensure satisfaction and builds the relationship in order to repeat business with them 1.3 Organizational structure ... organization and system at Anh Son Trade and Industrial Equipment Joint Stock Company Chapter 3: Assessment of accounting organization and system in Anh Son Trade and Industrial Equipment Joint Stock. .. MANAGEMENT AND ORGANIZATIONAL STRUCTURE ABOUT ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY 1.1 History of the Establishment and Development of Anh Son Trade and Industrial Equipment Joint. .. MANAGEMENT AND ORGANIZATIONAL STRUCTURE ABOUT ANH SON TRADE AND INDUSTRIAL EQUIPMENT JOINT STOCK COMPANY 1.1 History of the Establishment and Development of Anh Son Trade and Industrial Equipment Joint