BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƢỚC VIỆT NAM TRƢỜNG ĐẠI HỌC NGÂN HÀNG THÀNH PHỐ HỒ CHÍ MINH NGUYỄN KIM CHI KẾ TOÁN NGHIỆP VỤ CHO VAY TẠI NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN CÔNG THƢƠNG VIỆT NAM – CHI NHÁNH ĐÔNG SÀI GÕN KHÓA LUẬN TỐT NGHIỆP Chuyên ngành: Kế toán – Kiểm toán Mã số: 7340301 TP. HỒ CHÍ MINH, NĂM 2023 BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƢỚC VIỆT NAM TRƢỜNG ĐẠI HỌC NGÂN HÀNG THÀNH PHỐ HỒ CHÍ MINH Họ và tên sinh viên: NGUYỄN KIM CHI Mã số sinh viên: 050607190065 Lớp sinh hoạt: HQ7-GE09 KẾ TOÁN NGHIỆP VỤ CHO VAY TẠI NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN CÔNG THƢƠNG VIỆT NAM – CHI NHÁNH ĐÔNG SÀI GÕN KHÓA LUẬN TỐT NGHIỆP Chuyên ngành: Kế toán – Kiểm toán Mã số: 7340301 NGƢỜI HƢỚNG DẪN KHOA HỌC TS. NGUYỄN THỊ HIỀN TP. HỒ CHÍ MINH, NĂM 2023 i ABSTRACT The topic "Accounting for Loans at Vietnam Joint Stock Commercial Bank for Industry and Trade - Saigon East Branch" is researched from the fact that the author is aware that lending is one of the main business forms. This activity contributes to the regulation and redistribution of capital sources, the profits that it brings will greatly influence the growth of other activities. In which, the loan professional accountant keeps track of debt collection and interest collection throughout the credit granting process of financial institutions. However, the complexity of this operation is very high, so it requires the Bank to find suitable solutions to fill the gaps in the accounting system of lending operations at Bank's branch. The topic presents 3 main contents: (1) system of theoretical bases; (2) the reality of loan accounting at Vietnam Joint Stock Commercial Bank for Industry and Trade - Saigon East Branch; (3) some solutions and recommendations on loan accounting at Vietnam Joint Stock Commercial Bank for Industry and Trade - Saigon East Branch. The thesis used qualitative research methods such as (1) methods of data collection from the administrative and accounting departments at VietinBank - Saigon East Branch in the period 2020-2022, collecting information from textbooks, articles, legal documents and theses related to lending; (2) the method of observing the working of the credit officer and the method of directly interviewing the accountant to understand the process of accounting for loan operations; (3) the method of analyzing the collected data to study the problem of the thesis to come up with a suitable solution. Theoretically, the thesis proceeds to systematize the concepts, roles, and influence of loan business accounting along with the organizational system of VietinBank - Saigon East Branch and the accounting process there.