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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