i Lương Thanh Tùng – CQ54/21CL.02 MINISTRY OF FINANCE ACADEMY OF FINANCE Student: Lương Thanh Tùng Class: CQ54/21CL.02 Topic: “The preparation and analysis of financial statements in DUYENHAI Trading and Manufacturer, Ltd” GRADUATION THESIS Major: Business Accounting Supervisor: MSc . Nguyễn Bá Linh HÀ NỘI, Year 2020 ii Lương Thanh Tùng – CQ54/21CL.02 LETTER OF DECLARATION I hereby declare that this thesis the results of my own research and has never been published in any work of others. During the process of making this thesis, I have seriously taken research ethics; all findings of this project are results of my own research and surveys; all references in this project are clearly cited according to regulations. I bear full responsibility to the fidelity of the number and data and other contents of my work. Hanoi,(day)… … (month)… … … (year) 20….. Student (Signature and Full name) iii Lương Thanh Tùng – CQ54/21CL.02 ACKNOWLEDGEMENT Firstly, I am deeply indebted to my supervisor MSc. Nguyen Ba Linh whose help, stimulating suggestions and encouragement helped me all the time of research for and writing of this thesis. I also want to thank Duyehai Trading and Manufacturer, Ltd for giving me permission to commence this thesis in the first instance, to do the necessary research work and to use departmental data. I have furthermore to thank the Vice Director and Chief Accountant as well as all seniors at Duyenhai Trading and Manufacturer, Ltd who gave and confirmed this permission and encourage me to go ahead with my thesis. Friends from Accounting Faculty also supported me in my thesis; I want to thank them for all their support, interest and valuable conversations. Especially, I would like to give my special thanks to my family whose patient love enabled me to complete this work. Finally, because of limitation of time and knowledge, mistakes are unuavoidable, so I wish to have more opportunities. I also wish to receive more contribution and suggestions to make my thesis better.