VIETNAM NATIONAL UNIVERSITY, HANOIINTERNATIONAL SCHOOL ACCOUNTING, ANALYZING AND AUDITINGGRADUATE INTERNSHIP REPORTINTERNSHIP COMPANY: ENTERPRISE MANAGEMENTSERVICES SOFTWARE JOINT STOCK
OVERVIEW OF ENTERPRISE MANAGEMENT SERVICES
GENERAL INFORMATION
Company Name: Enterprise Management Services Software Joint Stock Company
Address: No.17 Lane 141 Nguyen Khang Street, Yen Hoa ward, Cau Giay District, Ha Noi
Director: Mr Le Khac Tiep
Business License: No 0106580689 by the Hanoi Planning and Investment Department beginning on June 23th, 2014
Authorized capital: 9 billions VietNam Dong
Enterprise Management Services Software Joint Stock Company is a leading company in the field of providing information technology solutions and value added services to businesses EMSC gathers a talented team having university and postgraduate degrees, and many years of experience working at leading IT companies in Vietnam The company's staff also has many years of experience in deploying software systems in the IT field for large domestic and foreign enterprises such as: ES, Power Companies, Power Plants Company's products include:
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.
Management software system for customer care via phone
*Gathering engineers with many years of experience in deploying infrastructure systems, software systems in the field of IT, Business Administration.
*Applying lots of new techniques and technologies such as: Oracle, SQL Server, Unix, Linux, Windows, Java, Javascript, JSP, PLSQL, HTML, DHTML, VB, C++, UML
Having experience in training and implementing hardware and software systems.
MISSION OF ENTERPRISE MANAGEMENT SERVICES
•Building and developing relationships with customers is a vital condition of the company.
•Enduring efforts to serve customers in all circumstances based on deep understanding of customer needs.
•Providing right products for customers, with superior quality.
•Commitment to transparency of all financial activities of the Company.
•Ensuring all activities of the Company must be based on the Company's regulations decided by the General Meeting of Shareholders.
•Ensuring high efficiency and sustainability for the investment of shareholders
•Creating confidence for shareholders in all aspects of the Company
•Promoting training to help each employee become more and more perfect.
•Ensuring the efforts of employees are recognized and rewarded by theCompany
•Creating a closed, engaged, supportive and democratic environment in the Company.
•Creating opportunities and necessary conditions as well as large enough space for each employee to reach their full potential and excel at the company.
•Ensuring each employee has a stable life and competitive income.
•Commitment to making efforts to contribute to the overall development and prosperity of the country's IT industry.
•Actively participating in national IT associations.
MAIN PRODUCTS AND TARGETED CUSTOMERS
Table 1.1: Main products of EMSC.,JSC
1 IT infrastructure system for Power plants
Providing necessary equipments and softwares for the operation of Power plants.
Software system for managing customers and making electricity bill
Supporting in manegement the customer information, measuring equipment, input index of meter as well as calculating and printing electricity bills according to state regulations
Environmental monitoring and warning system
Software system integrated with environmental sensor devices such as temperature, humidity, water leakage, door opening to manage and monitor the working environment of server rooms
4 Security monitoring system for data center
Access control, video surveillance, data center access control via sensors and image cameras
5 Camera system to Software that allows access, tracking,
N o Content Description monitor electricity meter warning management, and monitoring of parameters
Revenue reporting system for operating business
The system allows customers to collect data centrally, including data analysis tools and customized reports to meet timely production and business requirements.
VAT of the input invoice management software system
The system allows the addition of data sources to the storing centralized database system and regularly updating purchased and sold value-added invoice data.
The software system of the operating data of production and business report
The system allows the addition of data sources to the storing centralized database system and regularly updating of production and business situation data.
The system allows the addition of data sources to the storing centralized database system and regularly updating of sales performance data.
Providing a common system for managing project information through different phases, allowing for updating and archiving of bidding process information fully and having the ability to rearrange data by each type of information, allowing for flexible and detailed decentralization according to each role and function
11 Management software Assisting enterprises in organizing,
N o Content Description system for customer care via phone monitoring, and evaluating the effectiveness of calling customer service
*The targeted customers of the company:
The wild range of choice for customers with different purpose, the target customers are domestic and foreign companies and enterprises that need to use management, monitoring and evaluation systems such as: E-Solutions, Viettle, EVN, Toji Group, etc And training on operation of power systems and setting up operating procedures for factories.
EMSC company has a regular product research and warranty department to ensure that it meets the most stringent product requirements EMSC have a team of experienced, enthusiastic and dedicated technical staff to serve customers
All products are warranted 24/7 at the warranty center of company.When a problem occurs to the product, EMSC is responsible for immediately assigning a technical expert to handle the above incidents in order to implement the best technical measures to quickly restore and maintain the continuous operation of the product If there is a minor problem, it will be fixed within 24 hours, in case of a major problem, EMSC is responsible for making a data backup to fix the problem in the fastest way.
ORGANIZATIONAL STRUCTURE, FUNCTIONS OF DEPARTMENTS
All staff members are working in the field of software and telecommunications and have graduated from the university with a major in engineering (IT and electronics) and economics All staff members have experience in business, project construction as well as technical skills,implementing a number of large projects for domestic and foreign telecommunication enterprises:
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, the company's medium and short-term operational development solutions; To decide on investment plans and investment projects within its competence
● The Board of Directors: manage and run the daily business activities of the Company The Board of Directors is responsible to legal authorities for daily operations according to assigned tasks and powers They are the ones who decide on the goals and development orientations, establish subordinate departments, appoint departments, manage and supervise, operate through assistants and departments
●Back office department: made up of administration and support personnel who are not client-facing Back-office functions include settlements, clearances, record maintenance, regulatory compliance, accounting, and personnel coordination
●Production department: Responsible for product research, development and deployment
●Business department: Business Department: is the consulting department, helping the Board of Directors on the sale of products and courses of the company Market research & development; Building and developing customer relationships Take responsibility before the Director for those activities within the assigned tasks and authority Taking care of customers according 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 ENTERPRISE MANAGEMENT SERVICES SOFTWARE JOINT
OVERVIEW OF BUSINESS ACTIVITIES
Building EMSC to become a leading company in providing infrastructure solutions, software and value-added services in Vietnam and the 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 the whole company, based on a deep understanding of customer needs and constantly improving capability EMSC company will deploy successful applications, bring high efficiency to customers For all customers, big or small, the Company is committed to building long-term and reliable relationships We have a good after-sales warranty, always find the best solution to make the customer systems work best, and meet future development needs.
EMSC aim to become a leading software company and IT service provider in the region, bringing the full material and spiritual life to ourselves. The company hopes to contribute to the development of social civilization, to integrate Vietnam into the world's advanced technology through the products and services provided to customers.
EMSC always believe and strive our best to provide the perfect products and services that bring value to customers and society
EMSC is a company providing business management software and services Accordingly, I will present the stages of developing a software project
A status survey is the first stage in the development of an information system The main task in this phase is to learn and collect the necessary information to prepare for the resolution of the project's requirements The survey phase is divided into two steps:
Preliminary survey: learn the basic factors that create the premise to develop software suitable for projects and businesses.
Detailed survey: collect detailed information of the system for analysis and design.
Set key issues that need to be solved, such as:
-How should information be entered into the system?
-What is the difference between display and output data?
-How are the constraints between the objects in the system to be built?-What are the requirements of the system's functions and processes?
-What solutions should be used? What is the feasibility of each solution? From the information collected and the problems posed in the survey phase, engineers will select the necessary elements to form a separate information system for the business.
The goal of the phase is to define the information and processing functions 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 compliance with current legal documents and regulations; ensure processing speed and future upgradeability.
*Analyze and specify the overall functional hierarchy model through the Business Flow Diagram (BFD), from the BFD model will continue to be built into the Data Flow Diagram (DFD) model through the process of functional decomposition 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 the data tables and the required data constraints.
At this stage, experts will preliminarily specify the data sheets on paper to have an objective view Thereby, determining the best solutions for the system to ensure the correct requirements are surveyed before implementation on specialized software.
Through the information collected from the survey and analysis process, experts will transform it into specialized software and tools to specify the detailed system design This phase is divided into two steps:
Design is the application of tools, methods, and procedures to create a model of the system to be used The final product of the design phase is the
Tax Accounta nt Treasurer specification of the system in its actual form, so that programmers and engineers can easily translate the program and structure of the system.
This is the stage to build the system according to the defined designs. This phase includes the following tasks:
-Select a database management system and install a database for the system.
-Select a programming tool to build the system's program modules. -Selecting tools to build system interfaces
-Write user manuals, technical documents or instructional clips.
-First, select the test tool.
-Verify functional modules of information systems, convert designs into programs (software).
-Finally, fix the errors (if any).
-Install the hardware to base the system on.
-Converting the operation of the old system to the new system, including: data conversion; arrange and arrange people to work in the system; organization management and maintenance system.
-Detect errors and shortcomings of information systems.
-Improve and edit information system.
-Upgrade the program when a new version is available.
ACCOUNTING ACTIVITIES
2.2.1 Organizational structure of Accounting Department
Diagram 2.1 Organizational structure of Accounting Department
- Coordinating all aspects of financial work, manage the arising issues
- Dividing tasks for each accountant, follow staff’s work process
- Actively transacting and dealing with partners, banks and internal groups
- Detailed professional controling; performing general operations
- Actively asking accountants to edit accounting entries and documents
Accountant staff - Supplies and goods
- Invoicing sales orders, recording revenue and debts Updating and monitoring all operations of import, export, inventory, points of sales and liabilities
- Sending documents, emails, phone calls (customers) and internal departments/ personnel to accurately handle goods’ quantity and value in all stages & operations
- Timely reflect the number of employees, check attendance, determine the working time of each employee, calculate the exact salary on each account
- Team-work with the Administration and Human Resources Department to calculate the amount of social insurance, health insurance, unemployment insurance, union fund, allowances, subsidies, etc in accordance with the law and regulations of the business
- Pay salaries to employees, monitor the use of salary funds, provide documents for management departments, functions, fund planning for the next term
- Synthesize and control the status of documents and operations arising in the day
- Consolidate the set of documents according to daily invoices, accounting
- Transact and negotiate with tax administration agencies to achieve deductible and legitimate cost protection objectives of tax dossiers
- Daily pay and receive according to the original document
2.2.2 Accouting system applied at the company
● VAT calculation method: The company applies the method of calculating VAT according to the deduction method.
● Accounting for inventory using the perpetual declaration method, calculating the value of inventory using the weighted average method
●Fixed asset accounting method: Applying the straight-line depreciation method.
●Fiscal year: Determined according to the fiscal year starting on January
1 and ending on December 31 of each year coincides with the calendar year.
●Applicable accounting regime: Circular No 200/2014/TT-BTC dated December 22, 2014 issued by the Ministry of Finance and according to other regulations of the company
●Documenting system: The company uses two systems of vouchers, that is: Compulsory uniform accounting vouchers and guiding accounting vouchers.
●The Company's financial statements are prepared annually.
●Applicable accounting form: General journal
2.2.3 Payroll accounting of Enterprise Management Services Software Joint Stock Company
2.2.3.1 Content of salary fund and management of the Company's salary fund
The salary fund is distributed directly to employees working in EMSC and not used for other purposes.
Based on the results of production and business activities, EMSC determines the corresponding salary fund to pay employees.
- Salary fund according to the assigned salary unit price.
- Additional salary fund according to the State's regime.
- Salary fund from production, business and service activities other than the assigned salary unit price.
- The reserve salary fund from the previous year is carried over.
- The salary fund is paid directly to the employee or transferred to the employee's account with 2 forms of time salary or package salary Not including rewards.
- The maximum bonus fund does not exceed 10% of the total salary fund.
- The salary fund to encourage employees with high professional and technical qualifications and good skills must not exceed 2% of the total salary fund.
- The reserve fund for the following year must not exceed 12% of the total salary fund.
2.2.3.1.2 Management of the Company's salary fund
The company has defined salary fund management:
- Arrange and arrange staff according to the standards of corporate officials and actual needs.
- Strictly manage the fund to strengthen the inspection and control of the salary fund.
2.2.3.2 Payroll polices of Enterprise Management Services Software Joint Stock Company
Enterprise Management Services Software Joint Stock Company applies
2 forms of payroll accounting, which are accounting according to time and accounting according to sales.
2.2.3.2.1 Payroll accounting according to time
This form applies to all employees of the company Payroll accounting according to time means that the company bases on the actual working time of employees to calculate and pay salaries Specifically:
Monthly salary: The monthly fixed salary EMSC company has to pay based on the labor contract, the number of days in the month, the number of actual working days, the number of leave, the number of holidays in the month of the employee
Monthly salary (Basic salary + Total Allowances) X (Number of actual working days in the month + Number of leaves + Number of holidays) Number of standard days in the month
Net salary = Monthly salary – Payroll deductions
At EMSC company, basic salary mainly depends on position of employees, speciallized at Appendix
In addition, EMSC Company has allowances, which are:
Lunch allowance = 1.000.000 VNĐ (For all employees to pay for lunch) Based on the timekeeping table, classified according to A, B, C, D to consider the bonus for employees Attendance allowance calculated as follows:
Work day Classification Bonus (VND)
According to Decree 114/2002/NĐ-CP (Guidance of Labor law 2002), the number of standard days in the month is dependent on companies but is is not greater than 26 days At EMSC company, number of standard days in the month chosen to calculate payroll is 23.5 days
Example 1: Nguyen Thi Ha – Manager of Back Office Department Monthly salary = (20,000,000 + 1,000,000 + 1,000,000) / 23.5 x 23.5 = 22,000,000VND
2.2.3.2.2 Payroll accounting according to sales
Payroll accounting according to sales is applied to Sales Department. Sales Department applies both payroll accounting according to sales and according to time.
Sales staffs’ net salary = Monthly salary + Piece wage – Payroll deduction Example 2: Tran Le Trang – Sales group leader
Piece wage = 328,020,000 / 400,000,000 x 5,000,000 = 4,100,250 VND Social insurance = 8% x 15,000,000 = 1,200,000 VND
2.2.3.3 Current situation of payroll accounting
Step 1: Human resources staff makes Timesheets and synthesis number of working days for each employee in the end of the month
Similarly, Sales Department prepares Target table for each Sales staff and Sales report, which reflects what they actually achieve
Then Administration and Human resources Department, Sales Department send these documents to Accounting Department
Step 2: Payroll accountant bases on salary grade, timesheets, sale reports to make the payroll (both salaries and payroll deductions) for the company Then the payroll account send it to the Chief accountant
Step 3: The Chief accountant checks the Payroll If the chief accountant approves of the payroll, it will be sent to Board of Director
Step 4: Boarf of Director signs in the Payroll and pays it back to Accouting Department
Step 5: The payroll accountant is responsible for paying salaries to all employees’s bank account
Salary grade: to specific basic salaries and kinds of allowances
Timesheet: to determine actual working time, number of leaves, number of holidays
Sales target and Sales report: reflects target allocated to each Sales staff and what they actually achieve
Payroll: represents salaries and payroll deductions of each employee, in each department
Insurance payables for company and employees: to classify the amount paid to insurance authority in form of business expenses and payroll deduction.
Payroll accounting at EMSC company uses these following accounts
Account 334 is used to reflect the salaries to be paid to employees and to follow the payment status with employees on salaries, wages, allowances and other income items
Structure and content of account 334:
Salaries and wages paid to employees
Salaries and wages must be paid to employees actually arising in the period
- Credit balance: Salaries and wages still have to be paid to employees
- Debit balance: (if any) Salaries and wages overpaid to employees
This account is to reflect payables, receivables, payment situation related to provision and use of funds: social insurance, health insurance, unemployment insurance, union fund at EMSC company
Structure and content of account 334:
Union fund extract at EMSC company
Paid amount to insurance authority
Overpaid of union fund is compensated Paying from insurance authority for prepaid amount to employees
- Credit balance: Outstanding payables - Debit balance (if any): Overpaid amount which will be refund in the future
Account 338 is divided into 8 detailed accounts
- Account 3381: Surplus assets awaiting for resolution
In addition, EMSC company also use related accounts:
Diagram 2.2 General accounting chart of trade union fees, social insurance and health insurance funds
641, 642 Pay Trade Union fee, social and health insurance deduction of trade union fee, social and health insurance to be included in expenses
Excerpt from trade union fee social and health insurance minus for employees' income
Account 334 Account 111, 112 social insurance allowance for employees
Get money from social insurance fund
3.PAYROLL ACCOUNTING AT ENTERPRISE MANAGEMENT SERVICES SOFTWARE JOINT
Some of the salary accounting operations that EMSC company applies
The basis for the timekeeping table is the actual working days of employees The timekeeping table helps the accounting have the basis to make a payroll table of the units Based on the Time Attendance Table of the Group Considering the Rating level according to A B C D to consider the reward for employees
Table 3.1 Timesheet of EMSC company
(Source: Accounting Department at EMSC company)
Salary payment sheet: Salary payment table is a document payment of allowances for employees The salary payment table is made monthly according to each part corresponding to timekeeping table
Table 3.2 Salary payment sheet of EMSC company
(Source: Accounting Department at EMSC company)
Table 3.3 Insurance payable of EMSC company
(Source: Accounting Department at EMSC company)
Table 3.4 Account 334 Payables to employees – Human Resource
(Source: Accounting Department at EMSC company)
Table 3.5 Account 3383 Other payables - Social insurance
(Source: Accounting Department at EMSC company)
The Company's salary general accountant uses the original salary documents such as: Timesheet of direct and indirect departments, salary payment table of direct and indirect departments, management, etc The salary distribution table is the same as in the detailed report.
Allocation table of salary and salary deductions: The table of salary distribution and deductions according to salary is made on the basis of the Company's salary payment table.
Account used in payroll accounting: Account 334 - Payables to employees.
Calculating wages to be paid to employees in the month and allocating them to accounting objects made on the allocation table and then from the allocation table from the general accounting data to the recording documents and into the account ledger 334 according to the clause:
Dr 622: Direct labor costs (wages paid to workers)
Dr 627: General production costs for indirect parts
Dr 642: Administration expenses (salaries paid to employees office)
When the employee advances the salary on the bookkeeping vouchers and the accounting ledger, the following accounts shall be recorded:
When paying salaries to accountants, write the names of the bookkeeping documents and the ledger according to the following clause:
Evaluation payroll accounting at Enterprise Management Services
4.1 Evaluation payroll accounting at Enterprise Management Services Software Joint Stock company
In general, EMSC company has built a simple, comprehensible and easy- tomanage model that is suitable with the business characteristics of the company, meeting the requirements of the market The accounting apparatus of EMSC company is organized in a concentrated form The organization of centralized accounting apparatus is consistent with the business, helping the Board of Directors to understand all accounting information At the same time, this form of organization also helps Accounting Department of EMSC company to process information in a timely and accurate manner and allows accountants to improve profession
About the system of books and documents EMSC uses general journal, which is suitable for management requirements as well as the business type. The process of recording, such as making timesheets is mainly automated by machines and computers, reducing the time and workload of recording to books The system of accounting books of EMSC company in accordance with the prescribed form, the detailed books are made according to the management needs at the company, ensuring the consistency with general books.
The system of books and ducuments is organized legally and in compliance with the current accounting regime of the Minister of Finance.The making of financial reports is also performed in a scientific and simple way by the accountants Periodically, the accountant synthesizes the reports of the enterprise and prepares a report for Board of Directors In addition to the reports prepared in accordance with the prescribed form by the Ministry of
Finance, Accounting Department also sets up reports for internal management. These reports are not only on the computers but also printed for storage
About the accounting of salaries and deduction under salaries EMSC uses two methods of payroll accouting: according to time and according to sales This is advantageous because it makes employees feel secured and creates motivation for Sales staffs to boost revenue at the same time Kinds of allowances represents the care to employees’life Attendance allowance motivates employees to fully work at office In addition, giving lunch allowance and housing allowance is a way of supporting employees As a result, they are likely to devote more to the company Payroll accounting of EMSC company is performed in a simple, easy and accurate way All employees receive salaries through bank accounts This payment method of salaries is suitable with modern society and ruduces the risks of errors, loss and defalcation EMSC company always exactly applies the polices of social insurance, health insurance, unemployment insurance and union fund stipulated by the state This ensures the benefits for all employees and make them be loyal to the company
About the system of books and documents
Enterprise Management Services JSC is a leading company in the field of providing information technology solutions and value added services to businesses This means that the company directly works with many partners, for example EVN, Viettle, Dell, Vinacomin Power The process of selling products arises the risk of losing documents Moreover, the time to gather documents is long and does not ensure timeliness For employees who are on a long-term business trip, it is difficult to synthesize salaries-related documents due to the busy work Therefore, the accounting of payroll for these employees has not been timely implemented, leading to inaccurate allocation of salaries into monthly cost
There is no detailed journal set up to for each sales group SalesDepartment has the highest number of employees so accounting for this department is likely to have errors Besides, when synthesising at the end of the month, sales groups have to wait for each other This impacts on the timeliness of paying salaries to employees
About the accounting of salaries and deduction under salaries EMSC company perform all stipulated kinds of insurance and fund but there are still some problems EMSC company does not make deductions for vacations,such as Tet holidays This makes the cost incurred in that period of the company soar, leading to the fluctuations of the company's business results EMSC company has extracted Union fund but the use of this fund is not effective The organization of cultural events and care for the life of employees in the company has not been really focused Many employees do not fully understand the tradition and culture in the company, so they intend to change to better working environment It is necessary to have cultural activities, sports or cultural exchange to help employees to have good relationship, solidarity and unity.
Recommendations
EMSC company should apply advanced technology to improve all processes of accounting For example, the company should refer to electric bills Electric bills solves the problem of distant partners because accoutingDepartment can record data to books almost immediately This will increases the speed of handling and proceeding in all accounting processes Moreover,EMSC company may consider creating an online system for all employees In this system, each employee has an individual account One account follows the work of one employee, represents which has been completed or not The account also shows payroll status of bank account so both employees and the company can check if there is a error The employees can upload salaries- related documents, such as Sales reports through the system and send them to other employees or other department In term of advanced technology, EMSC company should choose reputable suppliers to reduce the risks of information being lost and stolen Besides, there should be employees who are in charge of managing and handling technical problems
EMSC company should create detailed journals for each Sales group. With this recommendation, Accounting Department can control data and documents easily If there is an error, detailed journals will help accountants to trace back to find and fix the error
In order to ensure that the company's operating results do not fluctuate strongly when paying for vacations or holidays of employees, the company need to plan and extract an amount from the salary fund When real payment occurs, Accounting Department make adjustments to accounts
Based on the holidays, vacation plans, leave to make advance deductions: Debit Account 622, 641, 642 / Credit Account 335
When actual costs arise, record entries Debit Account 335 / Credit Account 334, 111, 112
Adjust the planned number to the number in reality Debit Account 622,
641, 642 / Credit account 335 (If the arising number is greater than the planned one)
Debit Account 335 / Credit Account 622, 641, 642 (If the arising number is smaller than the planned one)
A well-managed payroll accounting is an important factor which contributes to improve labor productivity by ensuring accurate calculations of salaries, deductions and increasing income for employees Additionally, it also promotes the compliance with the State’s policies In order to enhance payroll accounting, Board of Directors and Accounting Department need to thoroughly understand the accounting model and the current situation of the company to provide the best management method
Accountants must always update the newly promulgated regime of the State and the Finance Ministry; develop regulations on the transfer of documents, on the accounting coherence, on the financial system to contribute to the success of the company Then, they can find appropriate measures to save costs, lower product costs, increase profits from business activities Enterprise Management Services Software Joint Stock company, the company that I choose to intern company - relentlessly make the effort in improve the quality of accounting system, especially payroll accounting In the intershipship period, I have gain useful and practical knowledge It is very meaningful for me in the career path in the future
However, this is the first time I am exposed to real-world and accounting-related job Besides, my practical knowledge is still limited Therefore, my report inevitably has many shortcomings I hope to receive the evaluation and suggestions of the supervisor, so that my report is more complete and close to reality
Finally, I sincerely thank Dr Le Huong Linh her enthusiastic and considerate guidance In addition to that, I want to show my gratitude to all staffs of Accounting Department at EMSC investment trading and service limited company for their support during the internship and completion of this mid-term internship report.