Professional Documents
Culture Documents
BI TIU LUN 1
T CHC CNG TC K TON TI
CNG TY C PHN TEEKIU
ClassAccounting 8A5
In economic times the current integration, competition among enterprises is the key to decide the
location and quality of enterprise products. But not only that, to survive and go up businesses
need to build a mechanism to closely manage the information systems effectively. Therefore,
businesses have used one of the most important tools is the most effective and cost accounting.
The main function of accounting is reflected, the manager can constantly update a
comprehensive and systematic all economic activity. Accounting information plays an important
role, as a basis for managers to make decisions timely business strategy for enterprises.
Besides the surface has been achieved in the accounting work of the unit, the Vietnam enterprises
still a lot of weaknesses and shortcomings that need improvement. In the integration trend, the
Vietnam enterprises should strive to overcome to further improve the work of their own
accounting, thus, accounting actually become "tools of economic management" a useful way
most effective.
With the understanding of company shares TEEKIU, I had the opportunity to access practical
accounting work at a particular company, see the link between theory learned in school and the
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CATEGORY
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TEEKIU.......................................................................................................................................6
TAICONG TEEKIU.....................................................................................................................ten
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2.2.3. Organization applying accounting account system......................................................16
TEEKIU.....................................................................................................................................18
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ACCOUNTING.........................................................................................................................31
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PART 1: OVERVIEW OF ECONOMIC CHARACTERISTICS - TECHNICAL AND
TEEKIU
Founding:28-10-2015
Business income
Subjects
Import-export
Tax treatment Direct sales
Phone 0984920940
Trade and services: Supermarket TEEKIU_chuyen provide material import goods from overseas
box.
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SportClub sport and fitness_cung Teekiu services gym, yoga, health care practice.
Other areas:
Sale food
Wholesale synthetic
Retail drug, medical device, cosmetic and toilet articles in specialized stores
Tour operator
Companies complete construction Teekiu club sport and fitness (TKSF). Simultaneously khia
development capital recovery by putting into operation half the area of availability of TKSF.
Also complete the building supermarkets and bakeries Teekiu Teekiu Mart Bakery.
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Companies offering Teekiu Mart supermarkets in official activities with Teekiu bakery Bakery.
Function
Mission
- Input market:Direct import of products contempt venture or business purposes from abroad
Consumption market: Residential neighborhood business areas. Audiences have a stable income
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1.3. ORGANIZATION MANAGEMENT ACTIVITIES - BUSINESS CORPORATION
TEEKIU
- Organizational structure
deputy chief executive officer, then as chief financial officer and the heads of relevant
departments. Functions and duties of each department specifically in the company's management
general manager: Who was put in charge of corporate governance. There are comprehensive
management tasks, responsible for all aspects of production engineering and business life of the
enterprise, responsible for directing and operating the entire production and business of
enterprises
Deputy chief executive officer: As operators work life, administration of the company and
received the authorization of the general manager and responsible before the General Director of
the assigned work. Guide, inspect chief departments of the company functions in the areas of
expertise that is general manager in charge at the same time as the final decision on the measures
that expertise. On behalf of the chief executive officer of the joint work as general manager,
signing a number of documents under the authority of the CEO when the CEO authorization or
absent.
Chief financial officer: Tasked structural analysis & financial risk management. Tracking
earnings and expenses; coordinate, consolidate and evaluate financial data. The forecast financial
requirements; preparation of annual budgets. Establish & maintain relationships with banks and
relevant authorities.
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Accounting Board: Advising the Director on economic accounting under the charter
resources and income and expenditure synthesis, analysis of economic activity, financial
business and production base construction business accounting in terms of price, exchange rate
Administrative offices: Draft texts on labor, staffing, recruitment and selection of personnel.
Manage administrative equipment, workshop, store, transfer dispatch papers. Directly managing
Deployment and implementation of policies. Carrying out of legal administration, clerical work
from the press. In charge of the training, recruitment and promotion of staff members at the
request of each department work. Construction of the salary of the company; monitoring and
management,
perform operations on policies for employees; organizing, arranging meetings, large corporate
conference
Business Department:Plays a decisive role in the success or failure of the enterprise in the
market. Survey research market and seek customers, contracting consumer sales and deployment
agreements, expanding markets ... Export activity can only proceed when there is scrutinized in
terms of market the goods and services, the partners and competitors, the transaction method,
negotiation and signing of the contract ... the question is now to have staff knowledgeable
business international market have the ability to analyze and forecast the movement trend of the
market, the ability to trade negotiations ... also fluent procedures import and export, the work
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1.4. FINANCIAL POSITION AND RESULTS OF BUSINESS CORPORATION TEEKIU
+ Teekiu Mart supermarket chain has recovered the original investment capital, is entering the
recovery phase of the charter capital for the import and export of goods and profitability.
+ System is considered Teekiu Bakery cake shop worth visiting in the region on Lieu Giai Ward
voted Lozi.com.
Charter capital:
Working capital:
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1.4.3. Results of business operations of the company
CORPORATION TEEKIU
Chief accountant: Responsible for general and responsible before the board of directors and
superiors of accounting work of the unit. Organization, check the accounting work, assignment
and layout work for accounting personnel of the Company, at the same time working with the
chief accountant of subsidiaries, branches and plants, control accounting work of the member
units.
General Accounting: The main function is to synthesize the information from the accountant to
the board operating portions balance sheet and report business results. Accountant General also
charge a monthly tax declaration and tax settlement last year, collection costs, costs of products
Accounting of fixed assets and construction: Monitoring the increase or decrease in fixed assets,
the calculation of amortization and depreciation. Track, set the cost of construction in progress
and transfer the costs when the works are completed and put to use. Also keep a record of
property, check and compare the data of accounting reports and summary of the assets of the
Accounting supplies: Tracking and accounting of the import-export warehouse supplies products
produced and consumed. Option pricing methods and materials suitable form of records.
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Regularly reconcile the data with the relevant departments. From there follow the process of
production, collection costs, product costs and the allocation of materials and tools and supplies
monitoring interest; track transactions on deposit accounts at the bank and entered into the ledger
Accounting payment: Together with the chief accountant check the payment documents. Monitor
Accounting liabilities: Monitoring, inspection and urge liabilities thuphai must pay, liabilities
payment.
Payroll Accounting: Calculation and payroll, bonuses and the policy regime for the entire staff of
the company based on the provisions of the state and business and tabulate aggregate put up a
Treasurer:Management of cash on hand of the Company, made the profession of revenue and
expenditure of cash. Lap Authorized bank deposits, withdrawals and transfers, recording and
The accounting staff attached units: Track, set the costs incurred in these parts, making the report
Import - Export es supplies warehouse, goods, gathered and submitted to the Office of the
company's request.
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2.2. ORGANIZATION IN ACCOUNTING SYSTEM CORPORATION TEEKIU
Accounting systemCompany applies toanViet regime promulgated under Decision No. 15/2006 /
QD-BTC dated 20/03/2006 of the Minister of Finance, the Vietnam accounting standards by the
Principles define cash equivalents: A short-term investments not exceeding 3 months is capable
of readily convertible into cash and no significant risk of change in value from the purchase date
foreign currency shall be converted into Vietnam dong at the actual exchange rate at the time of
the transaction. At the end of the year the monetary items denominated in foreign currencies are
translated at the average exchange interbank State Bank of Vietnam announced on the end of the
accounting year. Actual exchange rate differences arising in the period and differences due to
revaluation of the balance of monetary items at the end of the year are transferred to the income
Policy for inventories: Inventories are stated at cost. Where the net realizable value is lower than
cost, the net value terms possible. Original price of inventories includes the cost of purchase,
costs of conversion and other costs directly related incurred to acquire inventory location and
current status.
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Methods of determining inventory value at maturity: Weighted average method.
Provision for decline in inventories: Established at the end of the year, it is the difference
between the cost of inventory is greater than the net value of their realizable.
Recognition and depreciation: Recognition of tangible assets, intangible assets: Fixed assets are
recorded at cost. In the process of use of fixed assets recorded at cost, less accumulated
Method of depreciation of fixed assetsAccording to the straight line method. Depreciation period
is calculated according to the time frame prescribed by the State for each type of asset.
Principle capitalized borrowing costs: Borrowing costs directly attributable to the acquisition,
issuing bonds, the extra costs incurred in relation to the process of borrowing procedures. The
capitalization of borrowing costs should cease when the major activities necessary to prepare the
uncompleted asset into use or sale are completed. Borrowing costs incurred thereafter will be
recognized as cost of production, sales in the period incurred. Borrowing costs capitalized in the
period shall not exceed the total borrowing costs incurred during the period. Amounts Interest
and amortization of discount or premium capitalized in each sign shall not exceed the actual
Principle of capitalization of other expenses: Prepaid expenses: Prepaid expenses relate only to
the cost of production and business in the current fiscal year are recorded as short-term prepaid
expenses. The following costs were incurred in the fiscal year, but is accounted for in long-term
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+ Tool usage instrument of great value
+ The actual expenses incurred related to the performance of many manufacturing business
renovation or upgrading of fixed assets during the period is capitalized in fixed assets being
invested or upgrading it. The upfront costs if only related to the current financial year shall be
+ Company has transferred substantially all risks and rewards associated with ownership of the
+ Company no longer in power management as the owner of the goods or control of goods goods
+ The company has obtained or will obtain economic benefits from the sale
Revenue from service providers: Recognized as a result of the transaction can be measured
reliably. Where the provision of services related to several periods, revenue is recognized in the
period as a result of work already completed at the date of the accounting balance sheet of that
period. The result of the transaction service provider is determined to satisfy the following
conditions:
+ The percentage of the work has been completed at the date of balance sheet
Sheet
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+ Determine the costs incurred for the transaction and the costs to complete the transaction
Revenue from financial operationsRevenue arising from interest, profits and dividends and
revenues from financial activities are recorded simultaneously satisfy the following two
conditions:
Accounting voucher system at JSC TEEKIU be applied according to the content and method of
preparation and signing documents under the provisions of the accounting law and decree No.
129/2004 / ND-CP dated 31/5 / 2004 of the government on detailed regulations and guidelines
for implementation of some articles of the law applicable accounting in business activity.
Timesheets, salary payment tables, Paper Navigator list of deductions from wages, salaries and
allocations table SI
Inventory
Warehouse receipts, delivery bill, inventory record supplies, tools, products, merchandise,
Sell
VAT invoices, invoice, customs declaration, export contracts, the quality test documentation ..
Money
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Request for an advance, the advance payment paper, written request for payment, fund the
Fixed assets
The transfer and receipt of fixed assets, amortization liquidation reports, minutes of the handover
complete overhaul of fixed assets, fixed asset inventory record, Sheets and allocate depreciation
Step 2: Accountant, chief accountant and signing checks or vouchers now the director of signing;
Step 3:Classification, sorting accounting documents, the ledger accounts and records;
Currently JSC TEEKIU are using the system account business accounting issued by Decision
No. 15/2006 / QD-BTC dated 20 January 03, 2006 by the Minister of Finance and choose the
account appropriate to apply to accounting operations at the company. The detailed account was
created to account level 2; 3 as assets 311 Short-term loans are specified for objects such as bank
loans, account sales, expenses are open to all kinds of details and services.
hachtoan in units that are now the order book of accounts of the Corporation TEEKIU built
according to the order of forms diary general and part software is being applied in the work of
accounting software: ACSOFT quite consistent with management requirements and conditions of
the company. ACsoft software allows secured with passwords, permissions to access and update
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information. Updating and data processing was conducted directly, accounting documents
Daily, based on the accounting documents, accounting sections determination of debit account,
the account credited for entering data into the computer according to the tables designated on
accounting software.
Last month, accounting manipulations performed closeout (plus books) and financial reporting.
The comparison between the data compiled with the detailed data is done automatically and
ensures accurate and truthful as the information has been entered in the period. Accountant
General can examine and compare data between accounting books and financial statements after
printing to paper; Last month, Last year aggregate ledger and accounting details to be printed,
bound and implementation of legal procedures under the provisions of accounting books by
hand.
Report.
At the end of the accounting year, the subsidiaries and branch independent and submit reports to
tax authorities tax the host; At the Corporation, Accountants prepare and submit financial
statements to tax authorities direct tax administration; for statistical agencies and agency
business registration offices. Content, the presentation, the deadline established, and publicly
filed financial statements comply sum stipulated in the circular guide of 21 accounting standards.
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Monthly, parts, branches and including Accounting and Finance Department of JSC TEEKIU
must submit a preliminary report on the results of business activity in that month to the Office of
Quarterly subsidiaries, affiliates and the Accounting and Finance Department reporting company
governance to reflect revenues and expenditures, debts and the situation of consumer products
and services and goods in order to advise directorate of financial plans, policies and strategies for
Last year, the end of the accounting year - Financial Corporation will TEEKIU sum settlements
TEEKIU
Cash capital of the enterprise is the property exist directly in the form of cash includes cash in
money funds, bank deposits and cash in transit. In the process of production and business, capital
in cash has been used to meet the demand for payment of debts of the enterprise or the
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procurement of supplies and goods to serve production and business both as a result of the
Currently, JSC TEEKIU implementing accounting cash capital under the regime of the current
accounting issued under Decision No. 15/2006 / QD-BTC of March 20, 2006 the Minister of
Finance . Companies accounted capital in cash, using the unified currency is Vietnam dong.
Foreign currency accounting using an exchange rate is the average exchange rate on the foreign
currency market interbank State Bank of Vietnam announced at the time of the transaction to be
converted.
User account:
Documents used:
- Receipts - Form 01 - TT
- Deposit Slip
- Accreditative
Books used:
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- detailed accounting books: Book cash funds, bank deposit book, a detailed book TK 113
- general accounting books: Ledger Accounts 111, 112, 113; General journal, the Journal
The order of some professional accountants primarily related to capital by the Accounting
Relating to professional cash: Based on the original documents as Chemistry donGTGT, invoices
ordinary sales, receipts, ... and Request for Payment cuanguoi proposal to spend money (the
seller), chief accountant checking and approval of payment order (Those big bucks on a new 100
million to over the control of the head unit) .Ke billing (accounting cash) up Voucher,
expenditures are made in 03 lienchuyen accounting heads up payment bills. Treasurer done
spending money then transfer the original vouchers to cash flow Accounting joint 01, up 01 joint
treasurer.
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2.3.2. Organization of accounting of fixed assets
Fixed assets of the business are assets of great value and estimated economic useful bring lasting
business. Amortization in general business and in the parts used in particular is one of the
important parts contributing to meet the production needs of the business. Currently, the
enterprise applies the method of accounting of fixed assets accountant by Decision 15/2006 /
QD-BTC of March 20, 2006 by the Minister of Finance. Method and depreciated on a straight-
line method. About evaluation and amortization of fixed assets are evaluated at cost, depreciation
Accounting amortization in the Company must comply with the following provisions:
- With the purchase by the company fixed assets: Any asset purchase by the company must be
reflected in a fixed window. Chief Accountant is responsible for determining the number of
Department. Amortization allocated to the company's units, each unit is responsible for
management.
- With assets outsourced Chief Accountant is responsible appraisal category, time, quantity,
method and price with the machinery, equipment, vehicles should outsource service for
- When selling or liquidation of fixed assets, the company must establish an evaluation board
technical situation, appraise the value of assets. The difference from the liquidation, sale of fixed
assets obtained (if any) shall be accounted for in the results of production the company's
business.
The lease, mortgage, pledge the assets of the company on the principle of effective fruit,
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preserved.
The basis for payment of the cost of repairs, upgrades and amortization include: Recommended
repair capacity, upgrade fixed assets was the general director (deputy director general is
authorized
rights) approval. Test records handed over volume, quality repair, upgrade
- All cases of increased amortization, companies have formed the commissioning, testing
received amortization, set up the "handover report and amortization". The transfer record
amortization
made for each asset in the company and as a basis for forwarding to the accounting of fixed
ring
- Card by accounting amortization and amortization made for each object recorded amortization
and Design Chief Accountant certify. Cards saved in departments throughout the accounting
- The basis for the establishment card accounting amortization: Fixed assets handover report,
Minutes revaluation of fixed assets and amortization The depreciation, amortization legal
- In all cases, company discounts and amortization were up adequate procedures and documents
reduced amortization as: decision, records, contracts, minutes of liquidation of fixed assets.
- Minutes of the liquidation rationale bar fixed up and have sufficient signatures, clearly name of
head of the liquidation, the chief accountant and general director of the company .. Since then,
based on the discount vouchers accounting amortization reflects amortization, write Copy the tag
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and amortization
* Cost
Cost is the total actual cost spent to get fixed until when put into normal operation of fixed
assets. Cost is the basis for the depreciation and amortization, thus it needs to be determined
based on the principle Profile the cost and the principle of objectivity. Ie Cost is formed on
reasonable costs and based on valid grounds for an objective, such as invoices, price asset
markets ...
The Company applies the straight-line depreciation method, depreciation expense constant years
* Residual value:
* User account:
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Minutes of the revaluation of fixed assets: Form 05 - amortization / HD
Book amortization.
The order of some professional accountants primarily related to fixed assets of company:
Production costs and product prices are two separate concepts. Production costs are associated
with each period incurred costs, and costs associated with the volume of products, jobs, workers
Costs of production during the period are not only related to the finished product but also related
to both the final unfinished products and product damage. Prices are not related to the cost of
production progress and the end product is damaged but is related to the cost of unfinished
products move to the previous period. However, between the cost of production and prices have
relationships with each other as intimately basic contents of them are manifestations of the
proceeds of the business costs spent for production activities. Production costs in the base period,
which is the basis for calculating the cost of products, jobs, workers have completed service.
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Waste or saving production costs have a direct impact to the product cost high or low. Therefore,
The relationship between production costs and product prices are expressed quacong following
formula:
When the value of work in progress (unfinished production costs) beginning and end equal or
manufacturing no unfinished products, total product cost is the total cost of production incurred
trongky.
Currently the company JSC are applied TEEKIU actual costing of products according to the total
cost method. Under this method the cost of products is determined by adding the cost of
production of the stage, the production department to make up the final product. Companies
* User account:
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TK 6271: The cost of staff salaries management workshops
* Documents used:
Wage payment table, table paying overtime, listing amounts deducted from wages, allocation
table ingredients, materials, tools and supplies, spreadsheets and allocate depreciation, ...
Wages are expressed in cash for the social product pay for employees corresponding to the time
the quality and outcome of labor which they contribute. Thus wage labor is essentially destined
amounts paid by enterprises for employees in the time they devote to the business. Wages can
manifest either in cash or in kind. Wage function is extremely important it is economic leverage
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has encouraged employees to abide by labor discipline, ensures days, hours, labor productivity,
saving the cost of labor, lower product costs to increase profits for businesses.
Businesses also reward system to encourage workers based on work results and consciously
work of the employees has been general director and chief accountant for approval.
* User account:
+ TK 334 reflects payable to staff members and the situation of payment of which (including
salaries, bonuses, social insurance and the terms of the income of staff members) + TK 338
(3382, 3383, 3384 ) used to reflect the social insurance, health insurance, trade union fees
payable.
The order accounting payable to employees in the company are outlined in the diagram
below:
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Accounting salary deductions:
* Social Insurance
Social Insurance (SI) is one of the important contents of social policy that ensures the state
before the law for people in general and in particular nguoilao action. Based on participation and
contributions of the employees, the employers and the management of state protection.
* Health Insurance
Is a grant of money medicine, health care for employees, the sick must be treated while working
at the company. The health insurance fund is appropriated under specified percentage of the total
wages paid to staff members and is calculated into the cost of business. Extraction mode in our
country today is 3%, of which 2% deduction on the cost of business, 1% deduction on the
income of workers.
* Union funds
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Under the current rate regime trade union dues deductions of 2% shall be deducted on business
production costs.
* TK uses:
Some Transactions related to share issue Payroll Accounting andThe salary deductions in the
Company:
Debit details 334 office workers - Account 111 or 112, 141, 138
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Debit Account 334 details salesman - Account 111 or 112, 141, 138
Accounting work of the company Teekiu relatively complete. How to organize and work
arrangements are very reasonable, not overlapping and closely related to each other, of the
accounting support each other. The attitude of the staff work very seriously but still fun
atmosphere, intimacy, relationships in the office sociable collaboration creates jobs very
efficiently.
In addition, everyone can develop their competence, creativity and opinions contribution that
employees make are respected ... it is also a cause create working style seriously and
effectiveness of people. With the accounting work of the entire company, always updated and
apply the new regime was enacted, the full implementation in accordance with accounting
regulations.
* Documentary: The documents used by the company are in accordance with the regulations of
the Ministry of Finance and in accordance with the type of company. As for cost accounting
costs in the company also uses a number of special vouchers specifically to serve for the set of
costs and costing more convenient but still adhere to the regulations of the Ministry of Finance.
The bookkeeping to be done regularly, daily mutual reconciliation. The company has done the
assignment in accounting work quite clear and specific duties of each staff accountant,
bookkeeper in the company. Thereby, has promoted the creation of initiative and responsibility in
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* Regarding the accounting process: The company shares Teekiu method is applied parallel
card. This method makes recording simple, easy to check and easy to check.
This method is relatively consistent with the characteristics of business production pace of the
company, reflecting the full, timely and frequent situation of import - export - existence of
inventory. The Company applied the accounting form of general journal, is a form of accounting
book forms a simple, easy to understand, easy to record, suitable for the application of computer
* Regarding the accounting report: JSC Teekiu reporting accounting period-end meets the
need to provide comprehensive information on the system of the production business, results of
Companies choose the form of general journal in accounting work is consistent with the general
trend as well as matching the actual application of informatics in accounting here. On the other
hand, with this kind of process is simple accounting, compact thereby improving operational
efficiency, convenient for checking and comparing the detected errors. The documents used in
the company are in compliance with the form prescribed by the Ministry of Finance. As for cost
accounting costs, the Company also uses a sochung from its own characteristics to serve for the
set of costs and costing more convenient and still comply with the provisions of the Finance
Ministry.
Apparatus Finance and Accounting of JSC TEEKIU organized into finance department and
accounting consists of 10 people including the head of the chief dsoc Finance and Chief
Accountant is also the Chief Accountant and 8 workers rim. Division of Finance and Accounting
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function manages the entire financial accounting activities of the company. Also advising the
Board of Directors on financial plans, policies and financial and accounting strategies. organize
and perform accounting of the company under the current financial regime and business
characteristics of the EAM ty.Bo company separated into sections separate act by accountants
perform. Each accounting staff are functions, duties and powers, separate volume accounting of
assigned work.
ACCOUNTING
Besides the points achieved, accounting work here and some exist as:
Documentary : The documents used but are correct on the form prescribed by the Ministry of
Finance but besides preparing original documents missing, many transactions occur without
making documents at the time of such operations incurred. approval procedures, much longer
turnaround times, not science lead to costly labor costs active living and materialized labor for
Regarding the collection costs:. Public employee labor to be monitored in great detail and in
particular through the vote count of each person. However, there are too many documents to the
sum of hard cash. Add to that the accounting statements of the Company have not agreed on the
method and criteria established in the report so the track in the company is limited.
HR With the number of employees as at present compared with the huge block luongcong is not
equivalent. Each employee in the room longer have multiple operating kiemnhiem. Examples of
EAM Corporation vienke's no salary payment, work tracking salary and salary deductions
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chocan of employees is due to the administrative room staff made. Thus, the personnel in the
company have not been consistent layout, still lacks many viectro makes up overlapping.
Perfection of transfer documents: NVL must comply with the Accounting Principles chatche
making documents, original documents must be new to the ledger. Quytrinh from building norms
used to phase out use NVL need phaiduoc adhere closely and science hoc.Ngoai the company
should stipulate the lapcac vouchers on time, to avoid the situation until the end of the month or
new period-end up, by this misleading errors in the accounting work and reduce the volume of
Completing the internal control systemTo meet management requirements as wellas ensure
efficiency in production operations of its business, the company has a local Thai Hoa
Corporation should develop and constantly reinforce control systems soatnoi of the four major
elements: Environmental field control, information systems, procedures and control systems
tuckiem internal audit. There is such a new company ELIGIBILITY ensure sustainable
Perfect organization and staffing issues: Workshop shared production group, therefore, the
Company should also monitor the amount of teamwork. Each group has a book
own track in which details for each worker, last month the team leaders will taphop and
transferred to payroll accounting workshop. Then staff will guibang aggregated statistics on
wages accounting department for accounting General. So, will use more vouchers dungit then
wages will gather faster and much less strenuous. In addition companies should strengthen
further raCong for company accounting staff both in terms of quantity and
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quality. Regularly send staff to study accounting exchanged via hocngan term courses to improve
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CONCLUDE
multinational corporation, the economic bloc, Vietnam is facing many difficulties and
challenges. But in the circumstances it has created a more mature businesses, create
opportunities for integration and economic development. Cungtheo trends on the business of
increasingly complex. So in order to survive and grow, companies need to strive ceaselessly with
the energy of his making apparatus operating companies increasingly effective, especially the
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LIST OF REFERENCES
6. Vietnam accounting system - the system of accounting accounts - Statistical Publishing House.
Author: MoF
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