Le Hong Anh – CQ54/21CL.01 1 MINISTRY OF FINANCE ACADEMY OF FINANCE ---------- Author Name LE HONG ANH Class CQ54/21CL.01 GRADUATION THESIS ACCOUNTING FOR SALES AND BUSINESS RESULTS AT HIEN CUONG LIMITED COMPANY Major : Business Accounting Code : 21 Instructor : Assoc. Prof. Ph.D Mai Ngoc Anh Ha Noi - 2020 Academy of Finance Graduation Thesis Le Hong Anh – CQ54/21CL.01 i ASSURANCE I assure that this is my own research project. The results in this thesis come from the actual situation of Hien Cuong Limited Company. Internship student Le Hong Anh Academy of Finance Graduation Thesis Le Hong Anh – CQ54/21CL.01 ii TABLE OF CONTENT ASSURANCE...............................................................................................i TABLE OF CONTENT ...............................................................................ii LIST OF FIGURES AND TABLES............................................................ iv IMAGES..................................................................................................... vi INTRODUCTION........................................................................................ 1 CHAPTER 1 ................................................................................................ 4 GENERAL THEORY OF SALES ACCOUNTING AND DETERMING BUSINESS RESULTS................................................................................. 4 1.1. THEORETICAL BACKGROUND AND CHARACTERISTICS ON SELLING ACTIVITIES AND ACCOUNTING FOR SALES..................... 4 1.1.1. Theoretical background on selling activities and accounting for sales......... 4 1.1.2. Role of accounting for sales and determining business result ............. 6 1.1.3. Requirement for accounting of sales and determining business results 6 CHAPTER 2 .............................................................................................. 42 ACCOUNTING FOR SALES AND DETERMINING BUSINESS RESULTS OF HIEN CUONG LIMITED COMPANY.............................. 42 2.1. OVERVIEW OF HIEN CUONG LIMITED COMPANY ................... 42 2.1.1. Establishment and Development of Hien Cuong Limited Company . 42 2.1.2. Characteristics of production and business operations ...................... 42 2.1.3. Characteristics of organizational structure of the Company .............. 45 2.1.4. Features of accounting organization at the Company........................ 47 2.2. CURRENT SITUATION OF ACCOUNTING FOR SALES AND BUSINESS RESULTS IN REDSUN ITI CORPORATION....................... 55 2.2.1. Characteristics of selling methods .................................................... 55