graduate internship report internship company enterprise management services software joint stock company

VIETNAM NATIONAL UNIVERSITY, HANOIINTERNATIONAL SCHOOL ACCOUNTING, ANALYZING AND AUDITINGGRADUATE INTERNSHIP REPORTINTERNSHIP COMPANY: ENTERPRISE MANAGEMENTSERVICES SOFTWARE JOINT STOCK

VIETNAM NATIONAL UNIVERSITY, HANOIINTERNATIONAL SCHOOL

ACCOUNTING, ANALYZING AND AUDITING

GRADUATE INTERNSHIP REPORT

INTERNSHIP COMPANY: ENTERPRISE MANAGEMENTSERVICES SOFTWARE JOINT STOCK COMPANYAddress: No.17 Lane 141 Nguyen Khang Street, Yen Hoa ward, Cau

Giay District, Ha Noi

Student’s nameNGUYEN PHUONG THAO

ACCOUNTING, ANALYZING AND AUDITING

GRADUATE INTERNSHIP REPORT

INTERNSHIP COMPANY: ENTERPRISE MANAGEMENTSERVICES SOFTWARE JOINT STOCK COMPANYAddress: No.17 Lane 141 Nguyen Khang Street, Yen Hoa ward, Cau

Giay District, Ha Noi

SUPERVISOR: Dr LE HUONG LINHSTUDENT: NGUYEN PHUONG THAOSTUDENT ID: 18071411

CLASS: AC2018B

Hanoi – Year 2022

First of all, I would like to give my sincere thanks and appreciation to Dr.Le Huong Linh, Lecturer at International School – Vietnam National University for enthusiastically helping and guiding me during the time I was working on this internship report.

Next, I would like to express my gratitude to Enterprise ManagementServices Software Joint Stock Company, address: No.17 Lane 141 NguyenKhang Street, Yen Hoa ward, Cau Giay District, Ha Noi has created conditionsfor me to practice what I have learned in practice I am deeply indebted toAccounting Department staffs for their help during my internship I would liketo express my gratitude to every other staffs and colleagues for their greatsupport when I worked at the company.

Finally, with lacking knowledge and limited skills, I cannot avoid making mistakes, I hope teachers and the company can sympathize and forgive me.

Thank you sincerely!Hanoi, August 2022

Signature

STATUTORY DECLARATION

Dear: - School Board of Directors

- Teachers in the accounting department.

My name is: Nguyen Phuong Thao

Class : AC2018B

Student ID: 18071411

During the internship at Enterprise Management Services Software Joint Stock Company With the enthusiastic help of Dr Le Huong Linh along with the guidance of the staff in the company's accounting department helped me complete the report with the topic: “Accounting of salaries and deductions salary at Enterprise Management Services Software Joint Stock Company”

I hereby certify that all information and data contained in this reportis provided by the company; research and presentation of my own graduation report, not reproduced in any other report If wrong, I will take full

Hanoi, August 2022

Signature

Table of Contents

ACCOUNTING, ANALYZING AND AUDITING 1

ACCOUNTING, ANALYZING AND AUDITING 2

1.3 MAIN PRODUCTS AND TARGETED CUSTOMERS 8

1.4 ORGANIZATIONAL STRUCTURE, FUNCTIONS OF DEPARTMENTS 10

2.BUSINESS ACTIVITIES IN ENTERPRISE MANAGEMENT SERVICES SOFTWARE JOINT STOCK COMPANY 13

2.1 OVERVIEW OF BUSINESS ACTIVITIES 13

2.1.1 Business strategy 13

2.1.2 Production processes 13

2.2 ACCOUNTING ACTIVITIES 16

2.2.1 Organizational structure of Accounting Department 16

2.2.2 Accouting system applied at the company 17

2.2.3 Payroll accounting of Enterprise Management Services Software Joint Stock Company 18

3.PAYROLL ACCOUNTING AT ENTERPRISE MANAGEMENT SERVICES SOFTWARE JOINT STOCK COMPANY 25

4.EVALUATION AND RECOMMENDATIONS TO IMPROVE PAYROLL ACCOUNTING AT ENTERPRISE MANAGEMENT

SERVICES SOFTWARE JOINT STOCK COMPANY 30

4.1 Evaluation payroll accounting at Enterprise Management Services Software Joint Stock company 30

SIGNAL TABLE

EMSC Enterprise Management ServicesSoftware Joint Stock company

Diagram 1.1 Company organization of EMSC Company

Diagram 2.1 Organizational structure of Accounting Department

Diagram 2.2 General accounting chart of trade union fees, social insurance and health insurance fund

Producing material wealth is the basis of existence and development of human society In order to conduct production, there must be three factors: Labor, land, capital, lack of one of those three factors, the production process will not be able to take place If considering the level of importance, human labor plays an important role, is the basic factor of the production process, the means of production is important, but if there is no combination with labor power The means of production do not come into play, wages are both a driving force for people in production and business and a cost that is incorporated into the cost of products, tools, and services salary is an important lever to improve production and business efficiency, increase labor productivity, motivate employees in each enterprise to actively participate in labor, increase income for themselves and family

When conducting production activities, the problem arises for the manager how much salary the enterprise must spend, how to use labor, to be more efficient and useful in the production process, thereby setting a production plan for the next period This is why payroll accounting in businessis so important.

The analysis and assessment of the implementation of the salary fund plan is to provide managers with general information about the salary performance of the entire enterprise, to see the main advantages and disadvantages in the work management as well as delve into the study of salary norms and policies Bonus to pay the salary exactly what the employee contributes and to ensure the employee.

Understanding the importance of payroll accounting, Enterprise Management Services Software Joint Stock Company always makes an effort to improve this system If the company can do that, human resources will be a great advantage which helps Enterprise Management Services Software Joint Stock Company to have a stable position in the market.

During my internship at Enterprise Management Services Software Joint Stock Company, I decided to write my report with the topic “Payroll

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accounting at Enterprise Management Services Software Joint Stock Company” My report is divided into 4 chapters:

Chapter 1: Introduction of Enterprise Management Services Software Joint Stock Company.

Chapter 2: Business activities in Enterprise Management Services Software Joint Stock Company.

Chapter 3: Payroll accounting at enterprise management services software joint stock company

Chapter 4: Evaluation and recommendations to improve payroll accounting at Enterprise Management Services Software Joint Stock Company.

1 OVERVIEW OF ENTERPRISE MANAGEMENTSERVICES SOFTWARE JOINT STOCK COMPANY.

 Director: Mr Le Khac Tiep

 Business License: No 0106580689 by the Hanoi Planning andInvestment Department beginning on June 23th, 2014

 Authorized capital: 9 billions VietNam Dong

Enterprise Management Services Software Joint Stock Company is aleading company in the field of providing information technology solutionsand value added services to businesses EMSC gathers a talented team havinguniversity and postgraduate degrees, and many years of experience working atleading IT companies in Vietnam The company's staff also has many years ofexperience in deploying software systems in the IT field for large domesticand foreign enterprises such as: ES, Power Companies, Power Plants Company's products include:

 Selling management software system.

 Equipments and Infrastructure system for power plants. Camera system to monitor heat warnings and focus source alerts. Revenue reporting system for operating business.

 VAT management software system for input invoices. Business operation data report software system. Project management system.

 Management software system for customer care via phone 6

- The company's staff:

*Gathering engineers with many years of experience in deployinginfrastructure systems, software systems in the field of IT, BusinessAdministration.

*Applying lots of new techniques and technologies such as: Oracle, SQLServer, Unix, Linux, Windows, Java, Javascript, JSP, PLSQL, HTML,DHTML, VB, C++, UML

Having experience in training and implementing hardware and softwaresystems.

1.2 MISSION OF ENTERPRISE MANAGEMENT SERVICES SOFTWARE JOINT STOCK COMPANY.

•Commitment to transparency of all financial activities of the Company.

•Ensuring all activities of the Company must be based on the Company'sregulations decided by the General Meeting of Shareholders.

•Ensuring high efficiency and sustainability for the investment ofshareholders

•Creating confidence for shareholders in all aspects of the Company

•Creating a closed, engaged, supportive and democratic environment inthe Company.

•Creating opportunities and necessary conditions as well as large enoughspace for each employee to reach their full potential and excel at the company.

•Ensuring each employee has a stable life and competitive income.

*For the community:

•Commitment to making efforts to contribute to the overall developmentand prosperity of the country's IT industry.

•Actively participating in national IT associations

1.3 MAIN PRODUCTS AND TARGETED CUSTOMERS

Table 1.1: Main products of EMSC.,JSCN

1 IT infrastructure system

for Power plants

Providing necessary equipments andsoftwares for the operation of Powerplants.

Software system for managing customers and making electricity bill

Supporting in manegement the customerinformation, measuring equipment, inputindex of meter as well as calculating andprinting electricity bills according to stateregulations

Environmental monitoring and warningsystem

Software system integrated withenvironmental sensor devices such astemperature, humidity, water leakage,door opening to manage and monitorthe working environment of server rooms

4 Security monitoring

system for data center

Access control, video surveillance, datacenter access control via sensors andimage cameras

5 Camera system to Software that allows access, tracking,8

monitor electricity meter warning

management, and monitoring ofparameters

Revenue reporting system for operating business

The system allows customers to collectdata centrally, including data analysistools and customized reports to meettimely production and businessrequirements.

VAT of the input invoice management software system

The system allows the addition of datasources to the storing centralized databasesystem and regularly updating purchasedand sold value-added invoice data.

The software system of the operating data of production and businessreport

The system allows the addition of datasources to the storing centralized databasesystem and regularly updating ofproduction and business situation data.

9 Selling management

software system

The system allows the addition of datasources to the storing centralized databasesystem and regularly updating of salesperformance data.

10 Project management

Providing a common system formanaging project information throughdifferent phases, allowing for updatingand archiving of bidding processinformation fully and having the ability torearrange data by each type ofinformation, allowing for flexible anddetailed decentralization according toeach role and function

11 Management software Assisting enterprises in organizing,

*The targeted customers of the company:

The wild range of choice for customers with different purpose, thetarget customers are domestic and foreign companies and enterprises that needto use management, monitoring and evaluation systems such as: E-Solutions,Viettle, EVN, Toji Group, etc And training on operation of power systemsand setting up operating procedures for factories.

*After sales services:

EMSC company has a regular product research and warranty departmentto ensure that it meets the most stringent product requirements EMSC have ateam of experienced, enthusiastic and dedicated technical staff to servecustomers

All products are warranted 24/7 at the warranty center of company.When a problem occurs to the product, EMSC is responsible for immediatelyassigning a technical expert to handle the above incidents in order toimplement the best technical measures to quickly restore and maintain thecontinuous operation of the product If there is a minor problem, it will befixed within 24 hours, in case of a major problem, EMSC is responsible formaking a data backup to fix the problem in the fastest way.

1.4 ORGANIZATIONAL STRUCTURE, FUNCTIONS OF DEPARTMENTS

All staff members are working in the field of software andtelecommunications and have graduated from the university with a major inengineering (IT and electronics) and economics All staff members haveexperience in business, project construction as well as technical skills,implementing a number of large projects for domestic and foreigntelecommunication enterprises:

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Administrative Council

Board of Director

Back office department

Human resouces department

Accounting department

Administrative department

Production department

Research and development department

Product development

Support deployment department

Trading department

Marketing department

Sales department

Diagram 1.1 Company organization of EMSC Company:

●Administrative Council: Supervising and directing the director or

general director and other managers in running the company's daily business;Decide on issues related to the price of shares and bonds to be issued, thecompany's medium and short-term operational development solutions; Todecide on investment plans and investment projects within its competence

● The Board of Directors: manage and run the daily business activities ofthe Company The Board of Directors is responsible to legal authorities fordaily operations according to assigned tasks and powers They are the oneswho decide on the goals and development orientations, establish subordinatedepartments, appoint departments, manage and supervise, operate throughassistants and departments

●Back office department: made up of administration and supportpersonnel who are not client-facing Back-office functions include

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settlements, clearances, record maintenance, regulatory compliance,accounting, and personnel coordination

●Production department: Responsible for product research, developmentand deployment

●Business department: Business Department: is the consultingdepartment, helping the Board of Directors on the sale of products and coursesof the company Market research & development; Building and developingcustomer relationships Take responsibility before the Director for thoseactivities within the assigned tasks and authority Taking care of customersaccording to Company policy Advising on the development of sales policies,including policies on prices, promotions, discounts & promotional programs,approaching customers for submission to the Board of Directors for approval.

2.BUSINESS ACTIVITIES IN ENTERPRISEMANAGEMENT SERVICES SOFTWARE JOINT

STOCK COMPANY2.1 OVERVIEW OF BUSINESS ACTIVITIES

2.1.1 Business strategy

Building EMSC to become a leading company in providinginfrastructure solutions, software and value-added services in Vietnam andthe region

“Integrity solution, perfect service” is the motto of EMSC to achieve

the set goals With the efforts and dedication of each individual as well as thewhole company, based on a deep understanding of customer needs andconstantly improving capability EMSC company will deploy successfulapplications, bring high efficiency to customers For all customers, big or

small, the Company is committed to building long-term and reliablerelationships We have a good after-sales warranty, always find the bestsolution to make the customer systems work best, and meet futuredevelopment needs.

EMSC aim to become a leading software company and IT serviceprovider in the region, bringing the full material and spiritual life to ourselves.The company hopes to contribute to the development of social civilization, tointegrate Vietnam into the world's advanced technology through the productsand services provided to customers.

EMSC always believe and strive our best to provide the perfectproducts and services that bring value to customers and society

2.1.2 Production processes

EMSC is a company providing business management software andservices Accordingly, I will present the stages of developing a softwareproject

2.1.2.1 Stage 1: Project survey

A status survey is the first stage in the development of an informationsystem The main task in this phase is to learn and collect the necessaryinformation to prepare for the resolution of the project's requirements Thesurvey phase is divided into two steps:

-How are the constraints between the objects in the system to be built?-What are the requirements of the system's functions and processes?

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-What solutions should be used? What is the feasibility of each solution?From the information collected and the problems posed in the surveyphase, engineers will select the necessary elements to form a separateinformation system for the business.

2.1.2.2 Stage 2: System analysis

The goal of the phase is to define the information and processingfunctions of the system, specifically as follows:

*Determine the requirements of the software including: main functions minor; The business needs to be handled to ensure accuracy, in compliancewith current legal documents and regulations; ensure processing speed andfuture upgradeability.

-*Analyze and specify the overall functional hierarchy model through theBusiness Flow Diagram (BFD), from the BFD model will continue to be builtinto the Data Flow Diagram (DFD) model through the process of functionaldecomposition capacity according to levels 0, 1, 2 in each processing cell.

*Data table analysis: What data fields should be included in the system?Define the primary key, foreign key as well as the relationship between thedata tables and the required data constraints.

At this stage, experts will preliminarily specify the data sheets on paperto have an objective view Thereby, determining the best solutions for thesystem to ensure the correct requirements are surveyed before implementationon specialized software.

2.1.2.3 Stage 3: Design

Through the information collected from the survey and analysis process,experts will transform it into specialized software and tools to specify thedetailed system design This phase is divided into two steps:

Step1: Overall designStep2: Detailed design

Design is the application of tools, methods, and procedures to create amodel of the system to be used The final product of the design phase is the