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Number6 PIT Personal Income Tax7 VAT Value Added Tax8 JSC Joint Stock Company Trang 8 LIST OF DIAGRAMSDiagram 1.1: The order of accounting for sales revenue...17Diagram 1.2: Accounting
MINISTRY OF FINANCE ACADEMY OF FINANCE - NGUYEN THI PHUONG ANH CQ57/21.02CL GRADUATION THESIS TOPIC: SALES ACCOUNTING AND DETERMINING BUSINESS RESULTS AT NGHE AN PHARMACEUTICAL MEDICAL MATERIAL AND EQUIPMENT JOINT STOCK COMPANY Instructor : MAc Tran Ngoc Diep Major : Corporate Accounting Code : 21 Ha Noi – 2023 Graduation Thesis Academy of Finance DECLARATION I hereby declare that this is my own research work, my effort and that has not been submitted anywhere for any award The data and results described in the graduation thesis are truthful,derived from the actual situation of the practice company Hanoi, November 16, 2022 Student Nguyen Thi Phuong Anh Nguyen Thi Phuong Anh i CQ57/21.02CL Graduation Thesis Academy of Finance TABLE OF CONTENTS DECLARATION i TABLE OF CONTETS ii LIST OF ABBREVIATIONS v LIST OF DIAGRAMS vi LIST OF FIGURES .vii LIST OF TABLES .viii INTRODUCTION CHAPTER I: BASIC THEORETICAL ISSUES ABOUT SALES ACCOUNTING, DETERMINING BUSINESS RESULTS IN ENTERPRISES .5 1.1 General overview of sales accounting and determination of business results .5 1.1.1 Sales concept 1.1.2 The concept of determining business results 1.1.3 Requirements of sales accountants and determination of business results 1.1.4 Duties of sales accountant and determining business 1.2 Basic content of sales accounting and determining business results .9 1.2.1 Sales method and payment method 1.2.2 Sales accounting and determination of business results 12 1.2.3 Accounting books use and present information about accounting for sales and determining business results in financial statements .36 1.2.4 Sales accounting and determination of business results in terms of applying accounting software 39 CONCLUSION CHAPTER 1: 41 Nguyen Thi Phuong Anh ii CQ57/21.02CL Graduation Thesis Academy of Finance CHAPTER II: THE ACTUAL ACCOUNTING FOR SALES ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS AT NGHE AN PHARMACEUTICAL MEDICAL MATERIAL AND EQUIPMENT JOINT STOCK COMPANY 42 2.1 Overview of Nghe An Pharmaceutical Medical Material And Equipment Joint Stock Company .42 2.1.1 The process of forming and developing Nghe An Pharmaceutical Medical Material And Equipment Joint Stock Company 42 2.1.2 Characteristics of production and business organization at the company 45 2.1.3 Business performance characteristics of the company .45 2.1.4 Characteristics of the organization of the accounting apparatus at at Nghe An Pharmaceutical Medical Material And Equipment JSC 48 2.1.5 The organizational characteristics of the accounting apparatus .50 2.1.6 Use accounting software .56 2.2 The actual accounting for sales accounting and determination of business results At Nghe An Pharmaceutical Medical Material And Equipment Joint Stock Company 62 2.2.1 Accounting status of sales revenue and revenue deductions 62 2.2.2 Current status of cost of goods sold accounting at Nghe An Pharmaceutical - Medical Supplies Joint Stock Company 71 2.2.3 Current status of business management cost accounting .76 2.2.4 Accounting status of financial revenue and financial expenses 84 2.2.5 Accounting status of other income and other expenses 90 2.2.6 Current status of CIT expense accounting .91 2.2.7 Accounting status determines business results 92 2.3 Assessing the current situation of sales accounting and determining Nguyen Thi Phuong Anh iii CQ57/21.02CL Graduation Thesis Academy of Finance business results at Nghe An Pharmaceutical - Medical Supplies Joint Stock Company 94 2.3.1 Advantage 95 2.3.2 Limit 97 CONCLUSION CHAPTER 2: 98 CHAPTER 3: 99 SOME SOLUTIONS TO COMPLETE SALES ACCOUNTING AND DETERMINATION OF BUSINESS RESULTS AT ANH AN PHARMACEUTICAL AND MEDICAL SUPPLIES JOINT STOCK COMPANY 99 3.1 Requirements and principles for perfecting sales accounting and determining business results at Nghe An Pharmaceutical - Medical Supplies Joint Stock Company .99 3.1.1 Complete request 99 3.1.2 Principles of perfecting sales accounting and determining business results .100 3.2 The content of completing sales accounting and determining business results at Nghe An Pharmaceutical - Medical Supplies Joint Stock Company 101 3.3 Conditions for implementing sales accounting solutions and determining business results at Nghe An Pharmaceutical - Medical Supplies Joint Stock Company 103 3.3.1.To the Company 103 3.3.2 On the State side 104 CONCLUSION CHAPTER .106 CONCLUSION 107 LIST OF REFERENCES 109 Nguyen Thi Phuong Anh iv CQ57/21.02CL Graduation Thesis Academy of Finance Nguyen Thi Phuong Anh v CQ57/21.02CL Graduation Thesis Academy of Finance LIST OF ABBREVIATIONS No Abbreviation Full phrase Account Acc Cost of goods sold Corporate Income Tax COGS Net revenue Number CIT Personal Income Tax Value Added Tax NR Joint Stock Company Company limited No PIT VAT JSC Co Ltd Nguyen Thi Phuong Anh vi CQ57/21.02CL Graduation Thesis Academy of Finance LIST OF DIAGRAMS Diagram 1.1: The order of accounting for sales revenue 17 Diagram 1.2: Accounting order of agency sales 18 Diagram 1.3: The order of accounting for sales of deferred payment and installment payment .19 Diagram 1.4: Accounting order of revenue deductions 20 Diagram 1.5: Order of accounting for cost of goods sold by regular declaration method 22 Diagram 1.6: The order of accounting for cost of goods sold according to the periodic declaration method 23 Diagram 1.7: Order of accounting for selling expenses 25 Diagram 1.8: The order of accounting for business management expenses 28 Diagram 1.9: Accounting order of financial revenue 30 Diagram 1.10: Financial cost accounting sequence 32 Diagram 1.11: Other income accounting sequence .34 Diagram 1.12: Other cost accounting procedures 35 Diagram 1.13: Accounting sequence to determine business results 36 Diagram 1.14: Process of processing accounting information 40 Diagram 2.1: Goods rotation process at Nghe An Pharmaceutical Medical Material And Equipment JSC 46 Diagram 2.2 The organization system 48 Diagram 2.3: The accounting apparatus of the company 51 Diagram 2.4: Accounting procedures on the software 58 Diagram 2.5 Sales revenue recording process 65 Diagram 2.6 Cost of goods sold bookkeeping process 71 Diagram 2.7: Order of document circulation 76 Diagram 2.8: Order of document rotation .81 Nguyen Thi Phuong Anh vii CQ57/21.02CL Graduation Thesis Academy of Finance LIST OF FIGURES Figure 2.1: Logo of Nghe An Pharmaceutical Medical Material And Equipment Joint Stock Company 43 Figure 2.2: The software interface when started .57 Figure 2.3: VAT invoice number 00033883 .67 Figure 2.4: Business data entry screen on the software 69 Figure 2.5: Delivery note 73 Figure 2.6: Business input screen 75 Figure 2.7: VAT invoice for purchase of transportation service No 445 77 Figure 2.8: Payment slip No 025 78 Figure 2.9: Business input screen 79 Figure 2.10: Payment slip No 013 82 Figure 2.11: Business data entry screen on accounting software 83 Figure 2.12: Account statement 85 Figure 2.13: Business input screen 86 Figure 2.14: Statement 88 Figure 2.15: Business input screen 89 Figure 2.16: Transition screen to determine business results 93 Nguyen Thi Phuong Anh viii CQ57/21.02CL Graduation Thesis Academy of Finance LIST OF TABLES Table 2.1 Some indicators to evaluate the performance of the company 44 Table 2.2: Sales revenue account ledger 70 Table 2.3: Cost of goods sold account ledger 75 Table 2.4: Selling expenses account ledger .80 Table 2.5: Ledger of General administration expenses accounts 84 Table 2.6: Ledger of Financial income accounts 87 Table 2.7: Ledger of financial expenses accounts .90 Table 2.8: Ledger of income tax expenses accounts 92 Table 2.9: Ledger of income tax expenses accounts 94 Nguyen Thi Phuong Anh ix CQ57/21.02CL