[Luận văn] Accounting For Payroll And Payroll Deductions At Thien Ung Services Training Company Limited - TG.NGUYỄN THỊ HOA
Luận văn tốt nghiệp của NGUYỄN THỊ HOA về kế toán cho bảng lương và các khoản khấu trừ bảng lương tại Công ty TNHH Dịch vụ Đào tạo Thiên Ưng. Tài liệu bao gồm các lý thuyết chung về kế toán cung cấp dịch vụ và kết quả kinh doanh, cùng với tình hình thực tế tại VNPT-I.
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Mentor: PhD. Tran Thi Ngoc Han MINISTRY OF FINANCE ACADEMY OF FINANCE ---------------------------------- Student: NGUYỄN THỊ HOA Group: CQ54/51.02 GRADUATION THESIS Topic: ACCOUNTING FOR PAYROLL AND PAYROLL DEDUCTIONS AT THIEN UNG SERVICES TRAINING COMPANY LIMITED Major : English for Finance and Accounting Student code : 165D2202010048 Supervisor : MSC. Cao Phuong Thao Ha Noi - 2020 Student: Khuat Khang i Class: CQ54/21CL.01 TABLE OF CONTENT INTRODUCTION.............................................................................................1 CHAPTER 1: GENERAL THEORIES OF ACCOUNTING FOR SERVICE PROVISION AND BUSINESS RESULTS......................................................4 1.1. Overview of accounting for service provision and business results..........4 1.1.1. Definition and characteristics of accounting for service provision and business results.................................................................................................. 4 1.1.2. Service business characteristics affect revenue and business results accounting......................................................................................................... 5 1.1.3. Tasks of accounting for service provision and business results..............7 1.2. Accounting for expenses in the service provision enterprises...................7 1.2.1. Cost of sales accounting.......................................................................... 8 1.2.2. Accounting for selling expenses and general administration expenses. .9 1.2.3. Accounting for financial expenses........................................................12 1.2.4. Accounting for other expenses..............................................................14 1.2.5. Accounting for corporate income tax expense......................................15 1.3. Accounting for revenue in the service provision enterprises...................18 1.3.1. Accounting for revenue from service rendered.....................................
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- Tên tài liệu
- [Luận văn] Accounting For Payroll And Payroll Deductions At Thien Ung Services Training Company Limited - TG.NGUYỄN THỊ HOA
- Trường / Môn
- Học viện tài chính · Tài chính bảo hiểm
- Tác giả (trong tài liệu)
- NGUYỄN THỊ HOA
- Nội dung
- Luận văn này trình bày lý thuyết về kế toán doanh thu và chi phí trong doanh nghiệp dịch vụ, sau đó phân tích thực trạng kế toán tại VNPT-I và đề xuất các giải pháp liên quan.
- Mục lục
- INTRODUCTION
- CHAPTER 1: GENERAL THEORIES OF ACCOUNTING FOR SERVICE PROVISION AND BUSINESS RESULTS
- 1.1. Overview of accounting for service provision and business results
- 1.1.1. Definition and characteristics of accounting for service provision and business results
- 1.1.2. Service business characteristics affect revenue and business results accounting
- 1.1.3. Tasks of accounting for service provision and business results
- 1.2. Accounting for expenses in the service provision enterprises
- 1.2.1. Cost of sales accounting
- 1.2.2. Accounting for selling expenses and general administration expenses
- 1.2.3. Accounting for financial expenses
- 1.2.4. Accounting for other expenses
- 1.2.5. Accounting for corporate income tax expense
- 1.3. Accounting for revenue in the service provision enterprises
- 1.3.1. Accounting for revenue from service rendered
- 1.3.2. Accounting for revenue deductions
- 1.3.3. Accounting for financial income
- 1.4. Application form of accounting books
- 1.4.1. General journal form
- 1.4.2. Journal - Ledger form
- 1.4.3. Form of book entry voucher
- 1.4.4. Form of computerized accounting
- CONCLUSION CHAPTER 1
- CHAPTER 2: ACTUAL SITUATIONS REGARDING ACCOUNTING FOR SERVICE PROVISION AND BUSINESS RESULTS AT VNPT-I
- 2.1. Overview of VNPT-I
- 2.1.2. History of the establishment and development of the VNPT-I
- 2.1.3. System of organization, functions and duties of the company
- 2.1.4. Features of telecommunication service business mode at VNPT-I
- 2.1.5. Services used in the company's business operations
- 2.1.6. Structure of accounting apparatus and applicable accounting policies
- 2.2. Actual situation of accounting for expenses regarding service provision at VNPT-I
- 2.2.1. Accounting for cost of sale
- 2.2.2. Accounting for selling expenses and general administration expenses
- 2.2.3. Accounting for financial expenses
- 2.2.4. Accounting for other expenses
- 2.2.5. Accounting for corporate income tax expense
- 2.3. Actual situation of accounting for revenue regarding service provision at VNPT-I company
- 2.3.1. Accounting for revenue from service rendered
- 2.3.2. Accounting for sales deductions
- 2.3.3. Accounting for financial income
- 2.3.4. Accounting for other income
- 2.3.5. Accounting for evaluating business results
- CONCLUSION CHAPTER 2
- CHAPTER 3: SOLUTIONS OF PERFECTING ACCOUNTING FOR SERVICE PROVISION AND BUSINESS RESULTS AT THE COMPANY OF VNPT-I
- 3.1. General assessment on accounting for services provision and business results at VNPT-I
- 3.1.1. Strengths of accounting work for service provision and business results evaluation at the company
- 3.1.2. Weaknesses of accounting work for service provision and business results evaluation at the company
- 3.2.1. The need to perfect accounting for service provision and business results at VNPT-I
- 3.2.2. Solution for perfecting accounting for service provision and business results at VNPT-I
- CONCLUSION
- REFERENCE LIST
- Số trang
- 144 trang
- Người đăng
- Nguyen Le Giang
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