EXECUTIVE SUMMARY Economic integration creates many opportunities while also containing many risks for the country's

economic development as well as enterprises in the Pharmaceutical industry. There are many types of products and goods in general and medicines in particular massively reach our country; besides, the increase of the domestic drugs manufacturing enterprises make the items of drug in the country is increasingly diverse and abundant. This results in the severe competition between the enterprises in the country and between the domestic enterprises and foreign enterprises. Under the intense pressure of competition, many enterprises have faced many difficulties, not even resolved and lead to bankruptcy. Enterprises that have bad sales organization, have no profits, do not ensure revenues to compensate the costs are hard to operate on the market. Enterprises are always looking to methods to gain profits and survive. Thus, in order to ensure the profits and reputation, the organization of accounting activities in these enterprises are extremely important. In common difficulties, Dan Le Medicine Company Limited also encountered initial difficulties but with a venturesome spirit, the company was able to get a foothold in the market and gradually asserted their position on Vietnam's pharmaceutical market. During the internship period at this company, I have understood and recognized some advantages as well as disadvantages of the company in pharmaceutical products trade activities generally and accounting and finance activities specifically. Besides, I also collected data required to accomplish this report. This internship report is divided into 4 parts: Part 1: Overview of the company Part 2: Internship activities - Description of Accounting & Finance Department Part 3: Suggestions for the thesis topic Part 4: Assessment of the internship