Mentor: PhD. Tran Thi Ngoc Han Student: Khuat Khang i Class: CQ54/21CL.01 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 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 ....................................................................... 7 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 ................................... 18 1.3.2. Accounting for revenue deductions .................................................... 21 1.3.3. Accounting for financial income......................................................... 23 1.4. Application form of accounting books................................................... 31 1.4.1. General journal form .......................................................................... 31 1.4.2. Journal - Ledger form......................................................................... 33 1.4.3. Form of book entry voucher ............................................................... 33 1.4.4. Form of computerized accounting. ..................................................... 34 CONCLUSION CHAPTER 1 ...................................................................... 34

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