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Học phần: Kế toán Tài chính 1. Trường Đại học Bách Khoa Hà Nội Cách lập báo cáo tài chính với mẫu Tiếng Anh. Áp dụng đối với Công ty cổ phần Traphaco năm 2019. Tự đặt 10 nghiệp vụ cho công ty đó liên quan đến các nội dung đã học Làm các bước trong chu trình kế toán để lập được BCTC với số dư đầu kỳ, cuối kỳ đã cho trên BCTC Chứng từ Sổ kế toán Báo cáo tài chính: đủ các báo cáo, bỏ Thuyết minh Giả định doanh nghiệp áp dụng hình thức ghi sổ Nhật ký chung. Format đẹp(format như BCTC đã thu thập), logic rõ ràng
TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 TRAPHACO JOINT STOCK COMPANY (Incorporated in the Socialist Republic of Vietnam) AUDITED CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2019 Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 CONTENT General introduction about the company Transactions arising in the 2019 period Financial papers related to the transactions Accounting books of the company Financial statements of the Company in 2019 Financial Ratios ‘ Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 CHAPTER 1: GENERAL INTRODUCTION ABOUT THE COMPANY 1.1 The process of formation and development of the company - Name of the Company: Traphaco Joint Stock Company - International name: TRAPHACO (Pharmaceutial & Medical Stock Company) - Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam - Email: Traphaco@fpt.vn - Website: http://www.Traphaco.com - Tel: (84-4) 8430076 - (84-4) 7334603 - Fax: (84-4) 8430076 - Date of establishment: November 28, 1972 - Milestones in the development process: + 1972: Establishment of a production unit of the Railway Medical Company + 1994: Pharmaceutical and material equipment and transportation company (TRAPHACO) + 1998: The medicine factory in Phu Thuong- achieved the first GMP in the North + 1999: The founding shareholders' meeting of Traphaco became one of the pioneering enterprises to be equitized + 2000: Officially operating as a joint stock company model On July 5, 2001, the company name was changed to TRAPHACO Joint Stock Company + 2002: Establishment of Traphaco Sapa - Lao Cai Member Company Limited + 2004: Inaugurated and put into operation Hoan Liet drug factory - Hoang Mai - Hanoi meeting GMP - ASEAN standards + 2007: Establish Traphaco High Technology Joint Stock Company (Traphaco CNC) + 2008: On November 26, 2008, TRA stock code of the Company was officially traded at Ho Chi Minh Stock Exchange (HOSE) with charter capital of VND 80 billion + 2009: Traphaco Sapa Company Limited in Lao Cai, Traphaco officially owned 100% capital Producing traditional medicines in Van Lam - Hung Yen according to GMP - WHO standards + 2002: Celebrating 10 years of equitization Received the title Hero of Labor + 2012: Celebrating the 40th anniversary of the Company's tradition, receiving the FirstClass Labor Medal + 2014: Change of the new OTC sales policy based on the principle of mutual benefit; Applying DMS in distribution system administration + 2015: Starting construction of a Vietnam Pharmaceutical factory with an estimated value of VND 500 billion + 2016: General Meeting of Shareholders for the 2016-2020 term, Traphaco built the Company's strategy for the period of 2017-2020 + 2017: Announcing the Sustainable Development Strategy 2017-2020 Inauguration of the most modern pharmaceutical manufacturing factory in Vietnam 45th Anniversary of the Company's traditional day Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 1.2 Functions and duties of the enterprise - The main task: The company is responsible for manufacturing and trading of pharmaceutical products, participating in the supply of drug needs for the prevention and treatment of the entire transportation industry and the people The main business lines are medicine products, cosmetics, pharmaceutical business, trading in medical equipment, materials, farming and processing pharmaceutical materials + Implementing market exploitation, participating in negotiation, signing contracts, establishing cooperative relationships with domestic and foreign companies under the principle of equality and interests + Experts inspect and supervise the technical stages of products, management facilities, assets, equipment of the Company - Function: Collecting research, analyzing market information, the Company's activities in the market in order to increase income and improve product quality Organize the implementation of distribution policies approved by the director 1.3 Customer network - With the growing and growing of the Company, TRAPHACO's customer network is expanding TRAPHACO products have been sold in 64 provinces and cities nationwide TRAPHACO has built familiar relationships with many customers: + Nghe An Pharmaceutical and Pharmaceutical Company + Ha Tinh Pharmaceutical Company and the Ministry of Health + TW1 Pharmaceutical Factory + Lao Cai Pharmaceutical Company + TWII Pharmaceutical Enterprise - When the domestic market has started to stabilize, TRAPHACO brand has been trusted by many people The immediate road of the Company is now to the International market - In recent years, TRAPHACO has had many active activities to find new markets, new partners in the world and advertise its products such as: Participating in fairs in Myanmar, Russia, and Ukraine For some fastidious markets such as South Korea, Indonesia, South Africa, TRAPHACO also has initial steps to penetrate when actively contacting and sending samples and documents to partners here Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 1.4 Organization chart of Traphaco Company Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 CHAPTER 2: TRANSACTIONS ARISING IN THE 2019 PERIOD In 2019, the Company had the following economic transactions: 1) On January 3, 2019, the Company imported 30.000kg of Raw Materials for pharmaceutical processing at the price of 220.000 VND / 1kg for both taxes Shipping cost including 10% VAT is 2.200.000 The company paid in cash on hand 2) On January 5, 2019, the Company purchased Fixed Assets including 10% VAT of 5.500.000.000 paid by bank transfer Shipping and unloading costs including taxes are 11,000,000 and installation and commissioning costs are 50.000.000 paid in cash on hand 3) On February 25, 2019, the Company released Raw Materials for manufacturing products at the workshop of 400.000.000 Inside: - Main raw materials: 350.000.000 - Secondary raw materials: 50.000.000 4) On 12 May 2019, the depreciation of fixed assets for manufacturing products at the workshop was 300.000.000 5) On June 2, 2019, the Company received capital contribution with Tools and Supplies, the value of these Tools and Supplies was agreed upon by the two parties at VND 200.000.000 The company deducts Tools and Supplies for the parts used as follows: - Manufacturing products at the workshop: 70.000.000 - Sharing at the workshop: 5.000.000 - Sales department: 20.000.000 - Enterprise management department: 15.000.000 6) On July 8, 2019, the Company calculates salaries payable to employees in the period: - Workers directly produce: 300.000.000 - Indirect staff: 50.000.000 - Sales staff: 40.000.000 - Enterprise management staff: 60.000.000 - Deductions for Trade union fees, Social insurance, Health insurance and unemployment insurance in the prescribed ratio 7) On July 31, 2019, the Company warehousing 200.000 completed products, still in progress of 10,000 products 8) On September 5, 2019, the Company sends agents to sell 150.000 products produced at a price with 10% VAT of 440,000 during the year At the end of the day, the company receives a list of sales invoices of goods made by the commissioning agent (sold 60% of the total 150.000 products sent for sale; the commission received by the agent is 7% of sales) The agent has paid the goods in cash on hand 9) On November 4, 2019, the Company paid 100.000.000 long-term bank loans by bank transfer, of which 70.000.000 for production and business activities, the rest for capital construction 10) On December 28, 2019, the Company recognized a 48.000.000 debt as a two-year Deferred tax assets Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 CHAPTER 3: FINANCIAL PAPERS RELATE TO THE TRANSACTIONS 3.1 Financial papers relate to the transactions - Transaction 1: Warehouse Receipt / Payment receipt / VAT invoice - Transaction 2: Document of increase in fixed assets / Document of payment via bank / Purchase invoice / VAT invoice / Payment slip - Transaction 3: Warehouse Delivery / Payment slip - Transaction 4: Spreadsheet and depreciation of fixed assets - Transaction 5: Document of increasing Tools and supplies / Tools and supplies Allocation Document / Receipt / Payment slip - Transaction 6: Timekeeping / Payroll / Wage distribution and social insurance table - Transaction 7: Inventory note / Sales invoice / VAT invoice - Transaction 8: Payment table for agent goods, consignment / Sales invoice / Receipt - Transaction 9: Receipt of loan interest, debt notice - Transaction 10: Debt certificate Financial Accounting Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 3.2 Detail some typical Financial papers 1) Warehouse Receipt - Division: Traphaco Joint Stock Company Form no 01-VT (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) - Department: Warehouse WAREHOUSE RECEIPT Date Month Year 2019 Debit 152 No 01 Debit 1331 Credit 111 - Full name of the deliverer: Vu Xuan Luong - According to Invoice value added input No 0075367 Date month year 2019 of Duc Phu Agriculture and Forestry Joint Stock Company Input in stock: Duc Phu Joint Stock Company – Location: 137/3, Phu Đo Ward, Nam Tu Liem District, Hanoi, Vietnam No Name, trademark, specifications, quality of materials, tools of product, goods Code A B C Raw materials Total Quantity Unit Unit price Amount According to document Actually imported (VND) D DL1 Kg 30.000 30.000 22.000 662.200.000 x x x x x (VND) - Total amount (In words): Sixty sixty two million two hundred thousand dong - The number of original documents attached: 01 Date Month Year 2019 Prepared by (Signature, Full name) Pham Thi Bich Financial Accounting Deliverer Storekeeper Chief accountant (Signature, Full name) (Signature, Full name) (Or the department needs to in put) Vu Xuan Luong Do Thu Trang (Signature, Full name) Dinh Trung Kien Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 2) Payment - Division: Traphaco Joint Stock Company - Department: Accounting department Form no 02-TT (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) PAYMENT Date Month Year 2019 Debit 2112 No 01 Debit 1332 Credit 111 Credit 112 - Full name of received person: Le Thi Dung - Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam - Reason for payment: Purchase Fix Assets - Total amount: 611.000.000 VND / (In words): Six hundred eleven million - The number of original documents attached: 02 Date Month Year 2019 Director (Signature, Full name) Tran Tuc Ma Financial Accounting Chief accountant Storekeeper (Signature, Full name) (Signature, Full name) Dinh Trung Kien Prepare by (Signature, Full Received by (Signature, Full name) name) Do Thu Trang Nguyen Thi Ngoc Thuy Le Thi Dung Nguyen Huyen Trang - 20170630 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 3) Warehouse delivery - Division: Traphaco Joint Stock Company - Department: Warehouse WAREHOUSE DELIVERY Date 25 Month Year 2019 Debit 621 No 01 Credit 152 Receiver: Vu Hoang Anh Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Description: Released Raw Materials for manufacturing products at the workshop Pay out stock: Workshop No Item ID Name of and speciffications of product ( goods) DL2 Raw materials Prepared by (Signed) Do Thu Trang Financial Accounting Amount Unit Stock ID (VND) Kg XK02 400.000.000 Receiver (Signed) Vu Hoang Anh Storekeeper (Signed) Do Thu Trang Nguyen Huyen Trang - 20170630 10 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 Form no S03b-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) General ledger in 2019 Account code: 243 Account name: Deferred tax assets Unit: VND Recorded date Financial paper No Date 12/28/2019 10 Financial Accounting Explain Opening balance 12/28 Debt of the cost of Deferred tax assets Amount incurred in the year Ending balance Reciprocal account Amount incurred Debit Credit 8212 48.000.000 48.000.000 48.000.000 Nguyen Huyen Trang - 20170630 31 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 Form no S03b-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) General ledger in 2019 Account code: 334 Account name: Payables to employees Recorded date 7/8/2019 7/8/2019 7/8/2019 7/8/2019 7/8/2019 Financial paper No Date 06 06 06 06 06 7/8 7/8 7/8 7/8 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 Financial Accounting Explain Opening balance Pay staff Pay staff Pay staff Pay staff Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Amount incurred in the year Ending balance Reciprocal account Unit: VND Amount incurred Debit 622 627 641 642 622 70.500.000 627 11.750.000 641 9.400.000 642 3382 3383 3384 3386 Credit 39.907.504.791 300.000.000 50.000.000 40.000.000 60.000.000 14.100.000 9.000.000 114.750.000 20.250.000 9.000.000 402.750.000 40.310.254.791 Nguyen Huyen Trang - 20170630 32 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 Form no S03b-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) General ledger in 2019 Account code: 338 Account name: Other payables Recorded date Financial paper No Date 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 7/8/2019 06 7/8 Financial Accounting Explain Opening balance Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Deductions from insurance wages Amount incurred in the year Ending balance Reciprocal account 334 622 627 641 642 Unit: VND Amount incurred Debit Credit 91.448.492.842 47.250.000 70.500.000 11.750.000 9.400.000 14.100.000 153.000.000 91.601.492.842 Nguyen Huyen Trang - 20170630 33 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company EM2713 Form no S03b-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam General ledger in 2019 Account code: 333 Account name: Taxes and other payables to State Budget Recorded date Financial paper No Date 9/5/2019 08 9/5 9/5/2019 08 9/5 Financial Accounting Explain Opening balance Sold goods sent to agents-60% of 150,000 products (Revenue) Sold goods sent to agents-60% of 150,000 products (Revenue) Amount incurred in the year Ending balance Reciprocal account Unit: VND Amount incurred Debit 111 5112 Credit 25.807.516.670 39.600.000.000 36.000.000.000 3.600.000.000 29.407.516.670 Nguyen Huyen Trang - 20170630 34 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company Address: No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 Form no S03b-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) General ledger in 2019 Account code: 411 Account name: Owner’s equity Recorded date 6/2/2019 Financial paper No Date 05 6/2 Financial Accounting Explain Opening balance Received capital contribution with Tools and Supplies Amount incurred in the year Ending balance Reciprocal account 152 Unit: VND Amount incurred Debit Credit 1.106.059.699.835 200.000.000 200.000.000 1.106.259.699.835 Nguyen Huyen Trang - 20170630 35 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 CHAPTER 5: FINANCIAL STATEMENTS OF THE COMPANY IN 2019 5.1 TRIAL BALANCE SHEET TRIAL BALANCE SHEET Unit: VND Account Name Cash on hand Demand deposits Cash in transit Cash in banks Held-to-maturity investments Short-term receivables Goods in transit Raw materials Tools and supplies Work in progress Finished goods Merchandise Outward goods on consignment Short-term prepayments Value added tax deductibles Taxes and other receivables from the State budget Tangible fixed assets Intangible fixed assets Opening balance Debit Credit Amount incurred Debit Credit Ending balance Debit Credit Account Code 111 1281 113 112 128 132.700.000.000 9.400.000.000 131 153.573.242.990 153.573.242.990 151 152 153 154 155 156 157 118.925.367 147.063.334.182 358.052.328 33.763.772.887 108.389.440.647 47.839.202.310 118.925.367 155.947.953.601 448.052.328 1.626.846.328 92.278.217.206 47.839.202.310 19.743.360.000 142 3.153.891.885 133 38.882.258.658 133 718.531.873 211 605.501.757.295 213 50.514.239.670 Financial Accounting 26.052.936.805 157.380.660.447 21.056.800.000 47.109.736.805 157.380.660.447 100.000.000 6.202.000.000 90.000.000 (32.136.926.559) (16.111.223.441) 19.743.360.000 132.600.000.000 9.400.000.000 3.153.891.885 1.681.200.000 40.563.458.658 718.531.873 4.938.000.000 610.439.757.295 50.514.239.670 Nguyen Huyen Trang - 20170630 36 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Depreciation of fixed assets Construction in progress Equity investments in other entities Long-term prepayments Deferred tax assets Goodwill Short-term trade payables Short-term advances from customers Taxes and amounts payable to the State budget Payables to employees Short-term accrued expenses Short-term unearned revenue Other current payables Short-term loans and obligations under finance leases Bonus and welfare funds Long-term liabilities Owners' equity Other resourcesand funds Total 5.971.620.305 214 EM2713 300.000.000 5.671.620.305 241 13.862.042.593 13.862.042.593 2281 500.000.000 500.000.000 242 45.615.788.088 45.615.788.088 243 242 331 6.482.490.528 7.991.469.656 331 48.000.000 6.530.490.528 7.991.469.656 90.476.519.865 90.476.519.865 290.302.335 290.302.335 333 25.807.516.670 3.600.000.000 29.407.516.670 334 39.970.540.791 402.750.000 40.310.254.791 142 23.438.788.773 23.438.788.773 3387 3388 91.448.492.842 341 36.499.046.771 36.499.046.771 353 4.253.270.612 4.253.270.612 3411 411 466 170.463.529.160 1.106.059.699.835 1.154.330.555 170.463.529.160 1.106.259.699.835 1.154.330.555 Financial Accounting 1.589.862.038.209 1.589.862.038.209 153.000.000 200.000.000 5.133.480.000 5.133.480.000 1.595.273.248.209 Nguyen Huyen Trang - 20170630 91.601.492.842 1.595.273.248.209 37 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam 5.2 EM2713 BALANCE SHEET BALANCE SHEET As at 31 December 2019 Unit: VND ASSETS A CURRENT ASSETS I Cash and cash equivalents Cash Codes 100 110 111 Notes Closing balance Opening balance 859.819.460.379 337.090.397.252 204.490.397.252 859.394.250.379 316.133.597.252 183.433.597.252 Cash equivalents 112 132.600.000.000 132.700.000.000 II Short-term financial investments 120 9.400.000.000 9.400.000.000 Held-to-maturity investments 123 9.400.000.000 9.400.000.000 III Short-term receivables 130 153.573.242.990 153.573.242.990 Short-term trade receivables 131 119.920.467.304 119.920.467.304 Short-term advances to suppliers 132 27.023.529.891 27.023.529.891 Other short-term receivables Provision for short-term doubtful debts 136 9.417.833.528 9.417.833.528 137 (3.531.683.174) (3.531.683.174) Deficitsin assets awaiting solution 139 743.095.441 743.095.441 IV Inventories 140 10 315.319.937.721 337.532.727.721 Inventories Provision for devaluation of inventories 141 318.002.557.140 340.215.347.140 149 (2.682.619.419) (2.682.619.419) V Other short-term assets 150 44.435.882.416 42.754.682.416 Short-term prepayments 151 3.153.891.885 3.153.891.885 Value added tax deductibles Taxes and other receivables from the State budget 152 40563458658 38.882.258.658 718.531.873 718.531.873 B NON-CURRENTASSETS 200 735.453.787.830 730.467.787.830 I Fixed assets 220 660.953.996.965 656.015.996.965 Tangible fixed assets 221 610.439.757.295 605.501.757.295 - Cost 222 941.877.254.139 937.239.254.139 - Accum ulated depreciation 223 (331.437.496.844) (331.737.496.844) Intangible assets 227 50.514.239.670 50.514.239.670 - Cost 228 56.485.859.975 56.485.859.975 - Accum ulated depreciation 229 (5.971.620.305) (5.971.620.305) II Long-term assets in progress 240 13.862.042.593 13.862.042.593 Construction in progress 242 13.862.042.593 13.862.042.593 III Long-term financial investments 250 500.000.000 500.000.000 Equity investments in other entities 253 IV Other long-term assets 260 Long-term prepayments 261 Deferred tax assets 262 Goodwill 269 TOTAL ASSETS (270=100+200) 270 Financial Accounting 153 11 18 12 13 14 15 11 16 500.000.000 500.000.000 60.137.748.272 60.089.748.272 45615788088 45.615.788.088 6530490528 6.482.490.528 7.991.469.656 7.991.469.656 1.595.273.248.209 1.589.862.038.209 Nguyen Huyen Trang - 20170630 38 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 BALANCE SHEET (Continued) As at 31 December 2019 Unit: VND RESOURCES C LIABILITIES 300 486.740.721.819 482.648.007.819 I Current liabilities 310 316.277.192.659 312.184.478.659 Short-term trade payables 311 90.476.519.865 90.476.519.865 290.302.335 290.302.335 29.407.516.670 25.807.516.670 40.310.254.791 39.970.540.791 23.438.788.773 23.438.788.773 Short-term advances from customers Taxes and amounts payable to the State budget 17 312 313 18 Payables to employees 314 Short-term accrued expenses 315 19 Short-term unearned revenue 318 20 - - Other current payables 319 21 91.601.492.842 91.448.492.842 320 22 36.499.046.771 36.499.046.771 Short-term loans and obligations under finance leases Bonus and welfare funds 322 4.253.270.612 4.253.270.612 II Long-term liabilities 330 170.463.529.160 170.463.529.160 Other long-term payables 337 60.000.000 60.000.000 170.403.529.160 170.403.529.160 1.107.414.030.390 1.107.214.030.390 1.106.259.699.835 1.106.059.699.835 Long-term loans and obligations under finance leases 338 223 D EQUITY 400 I Owners' equity 410 Owners' contributed capital 411 414.736.730.000 414.536.730.000 411a 414.536.730.000 414.536.730.000 Share premium 412 133.021.732.000 133.021.732.000 Other owner's capital 414 9.652.783.012 9.652.783.012 Treasury shares 415 (3.593.000) (3.593.000) Investment and development fund 418 366.638.254.471 366.638.254.471 Retained earnings 421 95.763.019.441 95.763.019.441 421a 45.868.977.713 45.868.977.713 421b 49.894.041.728 49.894.041.728 Non-controlling interests 429 86.450.773.911 86.450.773.911 II Other resourcesand funds 430 1.154.330.555 1.154.330.555 Subsidised funds 431 - - Funds for fixed assets acquisition 432 1.154.330.555 1.154.330.555 TOTAL RESOURCES (440=300+400) 440 1.595.273.248.209 1.589.862.038.209 - Ordinary shares carrying voting rights Retained earnings Accum ulated to the prior year end - Retained earnings of the current year Financial Accounting 24 Nguyen Huyen Trang - 20170630 39 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 DETAILED ACCOUTING BOOKS Division: Traphaco Joint Stock Company Address: Alley 15 Ngoc Hoi Hoang Liet Hoang Mai Hanoi Form no S19-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) Detailed accounting books Account code 511 - Revenues Name of product: A1 Tonic Unit: VND Recorded date Financial Papers No Date 9/5/2019 08 9/5 Financial Accounting Explain Revenues Quantities Sold goods sent to agents-60% of 150.000 products Total Unit price Note Total amount 7=5x6 90.000 400.000 36.000.000.000 90.000 40.000 36.000.000.000 Nguyen Huyen Trang - 20170630 40 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company Address: Alley 15 Ngoc Hoi Hoang Liet Hoang Mai Hanoi EM2713 Form no S19-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) Detailed accounting books Account code 632 - Costs of goods sold Name of product: A1 Tonic Unit: VND Recorded date Financial Papers No Date 9/5/2019 08 9/5 Financial Accounting Explain Debit Account 632 Reciprocal account Quantities Sends agents to sell 150.000 products Total arises Debit 632 Credit 632 157 60.000 911 60.000 Unit price 329.056 Total amount 8=6x7 Credit Account 632 19.743.360.000 19.734.360.000 19.743.360.000 Nguyen Huyen Trang - 20170630 41 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company EM2713 Form no S19-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) Address: Alley 15 Ngoc Hoi Hoang Liet Hoang Mai Hanoi Detailed accounting books Account code 641 - Selling expenses Name of product: A1 Tonic Unit: VND Recorded date Financial Papers No Date Financial Accounting Explain Salary for sales staff Deductions from insurance wages Sold goods sent to agents Commissions Debit 641 Credit 641 Reciprocal account 334 338 Total amount Debit Account 641 6411 40.000.000 40.000.000 9.400.000 9.400.000 5.200.000.000 5.200.000.000 5.249.400.000 5.249.400.000 5.249.400.000 6412 ….6418 111; 1331 911 Nguyen Huyen Trang - 20170630 42 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam Division: Traphaco Joint Stock Company EM2713 Form no S19-DNN (Issued according to The Circular 200/2014/TT-BTC of The Ministry Of Finance on 26/08/2016) Address: Alley 15 Ngoc Hoi Hoang Liet Hoang Mai Hanoi Detailed accounting books Account code 642 - General administration expenses Name of product: A1 Tonic Unit: VND Recorded date Financial Papers No Date Financial Accounting Explain Salary for business management staff Deductions from insurance wages Debit 642 Credit 642 Reciprocal account 334 Total amount Debit Account 642 6421 60.000.000 60.000.000 14.100.000 14.100.000 6422 ….6428 338 911 74.100.000 74.100.000 74.100.000 Nguyen Huyen Trang - 20170630 43 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 5.3 INCOME STATEMENT INCOME STATEMENT For the year ended 31 December 2019 Unit: VND ITEMS Gross revenue from goods sold and services rendered Deductions Net revenue from goods sold and services rendered (10=01-02) Cost of sales Gross profit from goods sold and services rendered (20=10-11) Financial income Financial expenses - In which: Interest expense Selling expenses General and administration expenses 10 Operating profit (30=20+( 21-22)-(25+26)) 11 Other income 12 Other expenses 13 Profit from other activities (40=31-32) 14 Accounting profit before tax (50=30+40) 15 Current corporate income tax expense 16 Deferred corporate tax expense/(income) 17 Net profit after corporate income tax (60=50-51-52) In which: Profit after tax attributable to the Parent Company Current year Prior year 27 36.000.000.000 1.808.372.414.400 02 27 - 10.022.748.108 10 27 36.000.000.000 1.798.349.666.292 11 28 19.743.360.000 863.658.955.814 16.256.640.000 934.690.710.478 2.482.257.574 12.353.745.874 12.203.877.990 485.528.676.504 Codes Notes 01 20 21 22 23 25 31 5.249.400.000 26 31 74.100.000 222.452.464.674 30 10.266.240.000 216.838.081.000 31 32 - 1.427.373.019 2.055.148.405 40 - (627.775.386) 50 10.266.240.000 216.210.305.614 2.053.248.000 45.182.398.908 52 48.000.000 (3.745.590.256) 60 9.786.240.000 174.773.496.962 61 8.801.549.569 156.277.889.721 Profit after tax attributable to non- controlling interests 62 984.690.431 18.495.607.241 18 Basic earnings per share 70 189 3.322 51 30 32 33 Note: The number of shares registered to issue is 41.450.540 Financial Accounting Nguyen Huyen Trang - 20170630 44 TRAPHACO JOINT STOCK COMPANY No 75, Yen Ninh Street, Quan Thanh Ward, Ba Dinh District, Hanoi, Vietnam EM2713 CHAPTER 6: FINANCIAL RATIOS 6.1 Indicators analyze asset use efficiency 9.786.240.000 Net Income ❖ ROA = Average Assets 𝑥100 = 1.595.273.248.209+1.589.862.038.209 36.000.000.000 Net Revenue ❖ Total Asset Turnover = Average Assets = 1.595.273.248.209+1.589.862.038.209 ❖ Asset rate of depreciation compared to Net Revenue = Average Assets Net Revenue ❖ Asset rate of depreciation compared to Profit after Tax = = 6.2 1.595.273.248.209+1.589.862.038.209 9.786.240.000 x100 = 0.614 = 0.023 = a = 𝑎 = 43.48 Average Assets Profit after Tax = 162.735 Indicators of profitability analysis of equity ❖ ROE = Profit after Tax 𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟 ′ 𝑠 𝐸𝑞𝑢𝑖𝑡𝑦 9.786.240.000 = 1.107.214.030.390+1.107.414.030.390 = 0.009 ❖ The number of revolutions of the equity = = 36.000.000.000 1.107.214.030.390+1.107.414.030.390 Net Revenue 𝑆ℎ𝑎𝑟𝑒ℎ𝑜𝑙𝑑𝑒𝑟 ′ 𝑠 𝐸𝑞𝑢𝑖𝑡𝑦 = 0.033 ❖ Equity rate of depreciation compared to Net Revenue = = 1.107.214.030.390+1.107.414.030.390 36.000.000.000 Shareholder′ s Equity Net Revenue = 30.759 ❖ Equity rate of depreciation compared to Profit after Tax = = 1.107.214.030.390+1.107.414.030.390 9.786.240.000 Financial Accounting Shareholder′ s Equity Net Revenue = 113.15 Nguyen Huyen Trang - 20170630 45 ... Supplies 7/8 /2019 06 7/8 7/8 /2019 7/8 /2019 7/8 /2019 7/8 /2019 7/8 /2019 7/8 /2019 06 06 06 06 06 06 7/8 7/8 7/8 7/8 7/8 7/8 7/8 /2019 06 7/8 7/8 /2019 06 7/8 7/8 /2019 06 7/8 7/8 /2019 06 7/8 7/8 /2019 06... ledger in 2019 Account code: 111 Account name: Cash on hand Recorded date Financial paper No Date 1/3 /2019 01 1/3 1/3 /2019 01 1/3 1/5 /2019 02 1/5 1/5 /2019 02 1/5 9/5 /2019 9/5 /2019 9/5 /2019 9/5 /2019. .. 8/16 /2019 07 8/16 8/16 /2019 07 8/16 9/5 /2019 08 9/5 9/5 /2019 08 9/5 9/5 /2019 08 9/5 9/5 /2019 08 9/5 9/5 /2019 08 9/5 9/5 /2019 08 9/5 9/5 /2019 08 9/5 9/5 /2019 08 9/5 Financial Accounting EM2713