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INTRODUCTION
Over the years, Vietnamese Government has always concerned about the
accounting profession. Such concern is growing over the period of economic
and social development of the country. The regimes and accounting practices
are always being studied and innovated, and the directing of implementation
of accounting rules are constanly finalized. Accounting work in all units are
being completed and constantly innovated in order to increase the
effectiveness of accounting information, and to strengthen the role of
accounting in management.
With the economic conditions in the current recession, businesses are always
faced with how to presevre and develop the capital most effectively.
Therefore, accounting profession has increasingly played an important role to
serve management process in making decisions promptly and accurately
related to production and business operations.
As a student in the final year and major in accounting, I wish to to apply my
knowledge to work and learn more in practice. Therefore, I applied to
practice in the accounting department of HungthaoTrade and Service
COMPANY LIMITED - address number 16/26/1, Nhan Hoa Thanh Xuan, Hanoi.
After 6 weeks of practice with my own efforts and the enthusiastic support of
the Ph.D Nguyen Thi Thu Lien, as well as the financial accounting
department of HTT Co., Ltd, I have completed my internship report.
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ABBREVIATION
TABLE OF CONTENTS
CHAPTER 1.............................................................................1
1.1.............................................................................................. X
1.2.............................................................................................. X
1.3.............................................................................................. X
1.4.............................................................................................. X
CHAPTER 2.............................................................................2
2.1. ....................................................................................... X
2.2. ....................................................................................... X
2.3. ....................................................................................... X
CHAPTER 3.............................................................................3
3.1. ....................................................................................... X
3.2. ....................................................................................... X
LIST OF TABLES
LIST OF FIGURES
COMMENTS
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With good product quality and customer service after sale, Hung Thao
Company has become a professional supplier of computer peripherals in the
market.
1.2. The functions, mission and operational objectives of HTT Co.,
Ltd
Hung Thao Company has became a company with reputation in the
field of information technology, the supply of peripheral devices of computer
such as: UPS power, Olivetti printers, Laser Printers; and provide clean
continuity power supply solutions, printing solutions for large computing
centers. With staffs of highly qualified expertise, training domestically as well
as at the training center of device manufacturers in industrialized countries,
and with responsible and effective methods of handling business, Hung Thao
Company has gained more and more customers' trust.
Besides being a distributor of well-known brand products in the world,
Hung Thao also focused on the development of application software. This is a
right development direction which will help the companie to integrate into
the software industry in Vietnam in the future.
Since its establishment, HTT Co., Ltd has contributed to the
socialization of information. Many customers have chosen Hung Thao as their
supplier of computer equipments, peripherals, and office equipments. The
company also researchs and provides comprehensive solutions to customers,
designs and constructs many network systems as well as provides ongoing
clean continuity power supply solutions for several large computing centers
and computer networks for many domestical agencies and organizations.
The business activities of HTT Co., Ltd are divided into the following
main areas:
Supply of office equipment
Leasing
Supply of Stationery
Producing and supply of Laser ink of all types
Provide repair service for desktop, notebook...on-site
1.3. Features of business operations
1.3.1. The organizational structure of HTT Co., Ltd
Director
Adminitration
Department
Security Department
Vice Director
Warehouse
Customer Service
Department
Sales
Department
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Accounting Department
Directing Relationship
Providing Data
1.3.2. Labor Force
1.3.3. Features of ink manufacturing process
1.3.4. Factors affecting the operation of HTT Co., Ltd
1.3.4.1.
Internal factors
1.3.4.2.
External factors
1.3.5. Advantages and Disadvantages of HTT Co., Ltd
1.4. Financial position and operational results
1.4.1. Financial position
(Present items of the Balance sheet at December 31, 2014. Calculate ratios
to access the firms financial position)
1.4.2. Operational results
(Present items of the Income Statements for the financial years of 2014,
2013, 2012 and analyze the items)
Chapter 2: ACCOUNTING DEPARTMENT AND ACCOUNTING SYSTEM AT
HTT Co., Ltd
2.1. Accounting department at HTT Co., Ltd
(Present the organizational structure of the Accounting department through a
chart and state the responsibilities and functions of each accountant)
2.2. Accounting system applied at HTT Co., Ltd
2.2.1. General Accounting
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