MINISTRY OF FINANCE ACADEMY OF FINANCE -------***------- GRADUATION THESIS TOPIC ACCOUNTING FOR EXPENSES, REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS AT ASIA BUSINESS CONSULTING CO., LTD MENTOR : Ph.D TRAN THI NGOC HAN STUDENT : NGUYEN THI ANH CLASS : CQ54/21.11 Ha Noi - 2020 Graduation thesis Acad PLEDGE I assure you that this is my research work, the data and results stated in the thesis are honest, derived from the actual situation of Asia Business Consulting Co.,LTD. Thesis author Nguyen Thi Anh Anh Nguyen Thi- CQ54/21.11 Page 1 Graduation thesis Acad TABLE OF CONTENTS Anh Nguyen Thi- CQ54/21.11 Page 2 Graduation thesis Acad INTRODUCTION 1. The general introduction of the topic Enterprises operating in the market mechanism are strongly competing to survive and stand out on the market. Especially, at this time, the economy is facing many difficulties and challenges; in order to survive and develop, enterprises need to have a flexible production and business method; proper and timely management; reasonable use of human resources. To do this, businesses have to determine their right investment, production scale, needs and their ability in terms of production and business conditions which help them make the right decision. Therefore, the organization and management of accounting records serving the needs of capturing, collecting and processing information to evaluate business results are an indispensable requirement. They show size and business method as well as the ability to grow or regress of an enterprise, and helps make right decisions in the future. Facing that situation, Asia Business Consulting Co., Ltd. understands that, besides finding out measures to improve production and business efficiency, the organization and management of accounting are also an essential requirement. Especially, information on expenses, revenue, income and business results plays an important role in accounting information. This information is always c