MINISTRY OF FINANCE ACADEMY OF FINANCE Student : Le Kim Thoa Class : CQ 54/21CL02 GRADUATION THESIS Topic: “Accounting for sales and business result in Phu Tho educational book and equipment joint stock company” Major: Business Accounting Student code: 16CL3403010067 Supervisor : Tran Thi Ngoc Diep, MAc DECLARATION I hereby declare that this thesis is my own work and effort and that has not been submitted anywhere for any award. Where other sources of information have been used, they have been acknowledged. The data and results described in the thesis are derived from the actual situation of the practice company. Hanoi, May, 2020 Student Le Kim Thoa PREFACE In order to survive and develop in a market economy, there is the management of the socialist-oriented state. Any business, whether it is business or commercial, must go through consumption and be effective as a top target. To do that, managers must be aware of the role of accounting. Accounting is the source of information needed to effectively manage the company's economic performance. Commercial business objects are goods that are labor products purchased by commercial enterprises to sell in order to meet the needs of consumer production and export. Enterprises that want to have revenue must have goods. But the value and value of use can only be done through the consumption process. Sales are the final stage of the reproduction process. Good implementation of sales will facilitate the recovery of capital and offset the cost of production. On the other hand, create conditions for businesses to well fulfill their obligations to the state budget for investment and development, improve workers' lives ... More than ever, perfect revenue accounting, expenses and determine operational results. Business dynamics are often a problem for businesses. Completion of revenue accounting, cost and determination of business results will contribute to increasing competitiveness, improving the quality of business decisions, increasing financial information transparency. Currently accounting is an important tool for managing the economy both micro and macro. Through the internship at Phu Tho educational book and equipment, JSC, I am particularly interested in the process of consuming goods, identifying and distributing the business results of the company, so I choose the part “Accounting for sales and business result in Phu Tho educational book and equipment, JSC. ”for my graduation thesis.