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    LUẬN VĂN Accounting for sales and business result in HINO MOTORS Vietnam, Ltd and suggestions for improvement

    VipKòi Xinh Kòi Xinh Đang Ngoại tuyến (182507 tài liệu)
    Thành Viên Tích Cực
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  6. Accounting for sales and business result in HINO MOTORS Vietnam, Ltd and suggestions for improvement


    Luận văn tốt nghiệp chuyên ngành kế toán tiếng Anh năm 2012 dài 89 trang
    Đề tài: Accounting for sales and business result in HINO MOTORS
    Vietnam, Ltd and suggestions for improvement
    Kế toán bán hàng và kết quả kinh doanh trong HINO MOTORS Việt Nam, Ltd và những đề nghị, gợi ý để cải thiện
    Định dạng file word


    ACKNOWLEDGEMENT




    Firstly, I am deeply indebted to my supervisor MBA. Nguyen Thi Thuy

    Trang whose help, stimulating suggestions and encouragement helped me all the

    time of research for and writing of this thesis.

    I also want to thank Hino Motors Vietnam, 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 former Vice Director and Finance Manager

    as well as all seniors at Hino Motors Vietnam, Ltd who gave and confirmed this

    permission and encouraged me to go ahead with my thesis.

    My friends from Foreign Language Faculty also supported me in my thesis. I

    want to thank them for all their help, support, interest and valuable hints.

    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

    unavoidable, so I wish to have more opportunities. I also wish to receive more

    contribution and suggestions to make my thesis better.

    ABSTRACT




    In the modern economic world, especially when the number of bankrupt

    enterprises is rising, accounting for sales and business result has become more and

    more important, for every company in general, and for Hino Motors Vietnam, Ltd
    in particular. Therefore, my thesis with the topic “Accounting for sales and
    business result in Hino Motors Vietnam, Ltd and suggestions for improvement”

    will point out the importance of having a healthily and effective accounting

    department for sales and business result.

    The main content is reflected in three chapters. The first chapter is about the

    literature review for every company, mainly showing what accounts are involved

    in calculating business result, its definitions and accounting entries. In chapter 2,

    by taking a scenario in Hino Motors Vietnam, Ltd, the thesis focuses on a real

    accounting practice for sales and business result. From that, chapter 3 points out
    the company’s strengths and weaknesses and suggests some solutions to improve

    the current accounting system in Hino Motors Vietnam, Ltd.

    In conclusion, the thesis has already been complete in comparison with

    proposed objectives and targets in the introduction.


    TABLE OF CONTENT

    Part I: Introduction 1

    1. Rationale .1

    2. Aims of the study .1

    3. Subject and scope of the study .2

    4. Introduction of the main content .2

    Part II: Main content 3

    Chapter 1: Literature Review .3

    1.1 Overview .3

    1.1.1 Characteristics of goods 3

    1.1.2 Managerial requirements .3

    1.1.3 Funtions of accounting for sales and business result 4

    1.1.4 Methods of sales 5

    1.2 Accounting entries for sales and business result .6

    1.2.1 Accounting for Cost of Goods Sold (COGS) .6

    1.2.2 Accounting for Sales and Sales Deductions. 8

    1.2.3 Accounting for Selling and Administration expenses 11

    1.2.4 Accounting for Financial Expenses and Incomes 12

    1.2.5 Accounting for Other Expenses and Incomes and Corporate Income

    Tax Expense. 13

    1.2.6 Accounting for business result 14

    1.3 Preparing financial statements 15

    1.4 Systems of Accounting forms 15

    1.5 Computerized accounting for sales and business result .17

    Chapter 2: Current situation of accounting for sales and business result in

    HINO MOTORS Vietnam, Ltd 18

    2.1. Overview about Hino Motors Vietnam, Ltd 18

    2.1.1. History 18

    2.1.2. Business field and products .18

    2.1.3. Organizational structure. .19
    2.1.4. Characteristics of accounting department 19

    2.2. Current situation of accounting for sales and business result in Hino

    Motors Vietnam, Ltd. .21

    2.2.1. List of main products .21

    2.2.2. Main selling method at Hino Motors Vietnam, Ltd .22

    2.2.3 Current situation of accounting for sales and business result .23

    2.2.3.1 Accounting for Cost of Goods Sold (COGS) 23

    2.2.3.2 Accounting for Sales and Sales Deductions .26

    2.2.3.3 Accounting for Selling and Administration Expenses .32

    2.2.3.4 Accounting for Business result 36

    2.2.3.5 Income Statement 38

    2.3 General conclusion about accounting performance for sales and

    business result in Hino Motors Vietnam, Ltd .39

    Chapter 3: Some suggestions for improving the accounting system for sales

    and business result in HINO MOTORS Vietnam, Ltd . 40

    3.1 Evaluation of accounting for sales and business result in Hino Motors

    Vietnam, Ltd .40

    3.1.1 Strong points .40

    3.1.2 Weaknesses .41

    3.2 Importance and requirements for improving the accounting system for

    sales and business result. .42

    3.2.1 Importance 42

    3.2.2 Requirements 43

    3.2.3 Orientation 43

    3.4 Some suggestions for improving the accounting system for sales and

    business result in Hino Motors Vietnam, Ltd 45

    3.3.1.Updating the accounting software 45

    3.3.2 Allocating tasks effectively to accountants .45

    3.3.3.Opening third-level accounts 46

    3.3.4.Improving the Sales Discount accounts. .47
    3.3.5.Improving the preparation of accounting reports 47

    Part III: Conclusion 51

    References

    Appendixes .

    Part I: Introduction



    1. Rationale

    In this modern economic world with many newly established enterprises

    which follows a more competitive economic environment, every company must

    be flexible and active in their businesses, make as many profits as possible; else

    they will fall into bankruptcy. In order to gain profits, they must realize the

    importance of sales and distribution phase because of its creating incomes to

    offset incurred expenses, then determining the profitability of the company.

    Besides, the very first objective of every enterprise is making a profit, so

    calculating business result in general and sales revenue in particular is very
    important in both forms of accuracy and timeliness. It’s the reason why efficient

    and effective accounting management for sales and business result plays an

    important role in the accounting system.
    Hino Motors Vietnam, Ltd is a manufacturer of heavy and medium – sized

    trucks. This field is rather new in Vietnam with competitive markets. It is now

    one of leading companies in this field. Therefore, maintaining its current position

    and being the market leader is more important than ever.

    From this situation, Hino Motors Vietnam, Ltd must have a flexible and

    effective sales campaign with a well-performed accounting system for sales and

    business result. Because of the importance of accounting for sales and business
    result, I chose “Accounting for sales and business result in HINO MOTORS
    Vietnam, Ltd and suggestions for improvement” as my graduation thesis topic.

    2. Aims of the study

    My study has three objectives:

    First, it is to contribute to the background theory of accounting for sales and

    business result, which is done by pointing out definitions, accounts used and

    accounting entries for each account related to determining business result in a

    manufacturing company.
    Second, it is to illustrate how a company does accounting for sales and

    business result by taking the scenario at Hino Motors Vietnam, Ltd as a case for

    study.
    Third, it is to review the company’s achievements and limitations and to

    suggest possible solutions to improve the accounting performance for sales and

    business result in the future.

    3. Subjects and scope of the study

    3.1 Subjects of the study

    My study mainly focuses on sales, selling expenses, administration expenses,
    some other related expenses and incomes, and net income – their definitions,

    accounts used to do accounting and accounting entries.

    Besides, it is also about preparing accounting reports in which net income

    and retained earnings are reflected.

    3.2 Scope of the study



    -



    -


    Time: Accounting fiscal year from 1/4/2009 to 21/12/2012 (Quarter III of

    the fiscal year form 1/4/2011 to 31/3/2012)

    Space: Hino Motors Vietnam, Ltd



    4. Introduction of the main content

    Apart from the introduction, conclusion, references and documents attached,

    the main content is divided into three chapters as follows:

    Chapter 1: Literature Review

    Chapter 2: Current situation of accounting for sales and business result in

    HINO MOTORS Vietnam, Ltd

    Chapter 3: Some suggestions for improving the accounting system for sales and

    business result in HINO MOTORS Vietnam, Ltd

    Part II: Main content



    Chapter 1: Literature Review

    1.1 Overview

    1.1.1 Characteristics of goods

    In general, goods are finished products of the final manufacturing stage and

    have been approved to be qualified to put in stock or sell.

    Different goods, in different types, have some following characteristics:



    -



    -



    -


    Goods are finished products of the final manufacturing stage by the

    manufacturer itself or by outsourcing.

    Finished products are considered as goods only after being approved to

    be qualified.

    Goods have to be put into stock.



    Goods includes finished goods, semi-finished goods (or work-in-process),

    materials and services to customers. Among them, finished goods are the main

    products of a manufacturing company.

    To have more understanding, we must distinguish between finished goods

    and products:















    1.1.2 Managerial requirements for accounting for sales and business result

    Sales are the transfer of the goods usage right attached with the decision-

    making power from the seller to the buyer. In addition, sales are recognized when

    the customer makes payment or agrees to pay.

    Sales are in the final stage of a business process. It is the transfer of capital

    form, from capital in products to capital in monetary or in payment. Therefore, the


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