3 accounting for expenses, revenue, income and determination of business results at ha dong woollen joint stock company

GENERAL THEORY OF ACCOUNTING FOR EXPENSES, REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS IN

The necessity and duties of accounting for expenses, revenue, income and

1.1.1 Definitions of expense, revenue and business results

Expenses are defined as costs associated with running a business to provide specific services These expenses are quantified in monetary terms, including living costs and labor, and are supported by concrete evidence and documentation.

Revenue refers to the total economic benefits received by an entity during a specific period, generated through its regular business operations This inflow leads to an increase in equity, excluding contributions made by equity participants.

Business results reflect the overall performance of an enterprise's production and operations, quantified as either profit or loss These results encompass three key areas: the outcomes of production and business activities, the results from financial activities, and the impacts of other operational activities.

Upon completion of a business process, an enterprise assesses its financial performance by comparing total revenue to total expenses The outcomes can either reflect a profit or a loss In cases of loss, compensation is managed in accordance with the regulations set by relevant authorities Profits, on the other hand, are allocated for appropriate use based on the financial mechanisms applicable to each type of enterprise.

1.1.2 Management requirements of accounting for expense, revenue, income and business results in business service provider (BSP) :

To effectively execute business processes and achieve established targets, enterprises must adhere to fundamental accounting management requirements for expenses, revenues, and income, while accurately determining overall business results.

 Managing the movement of each type of services in terms of quantity, quality and value

 Learning, exploiting and expanding markets, applying appropriate service methods and having promotion policies to continuously increase service sales, reduce expenses

 Having strict management of administrative expenses, business management costs, financial operation expenses and other expenses incurred in the business process to maximize profits.

1.1.3 The necessity and duties of accounting for expense, revenue, income and business results determination in business service provider (BSP)

1.1.3.1 The necessity of accounting for expense, revenue, income and business results determination in business service provider (BSP)

Revenue is crucial for the survival and growth of service providers and the broader economy, particularly within a market economy To maximize profits, businesses must develop comprehensive business plans that accurately account for expenses, revenues, and results Effective management relies on organized accounting of these financial elements, which helps managers assess revenue performance regarding type, quantity, quality, price, and payment terms This information allows for the evaluation of cost estimates and operational expenses, guiding companies in refining their business strategies, reducing costs, and enhancing revenue in future periods.

Accounting information on expenses, revenue, and income is crucial for assessing business performance This data assists state authorities, including tax agencies and statistical offices, in monitoring compliance with financial obligations By analyzing these insights, policymakers can formulate effective strategies to foster comprehensive national economic development.

Accounting information on expenses, revenue, and income is crucial for stakeholders such as investors, suppliers, and creditors, as it provides insight into a company's financial health This information enables these parties to assess the business situation effectively and make timely decisions that maximize their benefits.

Effective accounting for expenses, revenue, and income is crucial for collecting and processing information essential for informed business decision-making A well-organized accounting system significantly enhances the timely provision of economic information, thereby reinforcing the vital role of general accounting in financial management within enterprises.

1.1.3.2 The duties of accounting for expense, revenue, income and business results determination in business service provider (BSP)

For businesses, especially service providers, accurately recording contract revenue and assessing financial performance is crucial By effectively accounting for expenses, revenues, and income, companies can gain a comprehensive understanding of their operational efficiency, enabling them to make timely economic decisions that ensure stability and growth.

The determination of business results is crucial for the overall economy, as it directly impacts revenue generation for the State Budget In today's landscape, where attracting investment capital through the stock market is increasingly prevalent, understanding business performance becomes even more significant, as these results largely influence the ability to draw in investment from various economic entities.

For the above reasons, enterprises need to determine the role and duties in expense, revenue, income accounting and determine the business results as follows:

To effectively determine revenue accounting objects, businesses must consider their production characteristics and management requirements Selecting appropriate methods and conditions for recording revenue is essential to align with the specific needs of the enterprise.

Effective organization of accounting documents and systems is essential for compliance with accounting standards and regulations This ensures the accurate receipt, processing, and systematic arrangement of revenue information, ultimately facilitating the determination of an enterprise's business results.

Establishing a scientifically organized accounting system is essential for effective financial management This involves clearly defining the responsibilities of each employee and department, particularly in areas such as expense tracking, revenue management, income accounting, and assessing business results.

 Organizing the preparation and analysis of revenue accounting reports, determine business results, providing necessary information to help business managers make decisions quickly to perfect business operation

Accounting for expenses, revenue, income and determination of business results

1.2.1 Accounting for expense in business service provider (BSP)

1.2.1.1 Accounting for cost of goods sold (COGS)

The cost of goods sold (COGS) also referred to as cost of services, is how much it costs to produce your services.

Business service providers operate without the need for inventory to deliver their services Their expenses are reflected in the cost of services, also referred to as the cost of revenue, and they do not incur any direct material costs.

Their direct labor costs are the salaries paid to the professionals delivering the services, wages for part-time or freelance professionals and the costs of delivering the services.

- Other documents which relating to rendering of services

Account 632 – “Cost of goods sold”.

This account is used to record the cost of services

Diagram 1.2.1.1 Accounting entries – Ac 632: Cost of goods sold

Selling expenses refer to the costs incurred by an organization's sales department to facilitate services, primarily encompassing distribution, marketing, and selling efforts These expenses are classified as indirect costs, as they are not directly tied to the production or manufacturing of goods or the delivery of services.

VAT invoice, Payment slip, Advance payment list, Timesheets, Payroll, Payment table, Timesheet overtime, Overtime pay table, Timesheet overtime, Other related documents

Account used 641- Selling expenses to record the Selling expenses incurred during the accounting period Accounting entries to record any Selling expenses incurred for the period

Transfer COGS to Ac 911 to deliver the services Wages, salaries are paid

Which are all used for leasing Depreciation of fixed assets

Diagram 1.2.1.2: Accounting entries of Ac 641 – Selling expenses

(1) Salary and deductions from salaries of salespeople

(2) Depreciation of fixed assets used for sales department

(3) Allowances for contract repayment has great risks, other payable provisions

(4) Expenses for services purchased from outside, other expenses in cash

(6) The money collected from cost reduction

(8) At the end of the accounting period, transferring of selling expenses, incurred in the accounting period to Ac 911

Administrative expenses represent the necessary costs to maintain a company's daily operations and administer its business, but these costs are not directly attributable to the production of goods and services.

Administrative expenses encompass non-sales personnel salaries, supplies, and essential operating costs for business management Often referred to as "overhead" expenses, they include rent, utilities, telephone, travel, and supplies Additionally, repair and improvement costs for equipment or property can be deducted, provided they are for maintenance purposes like roof repairs or repainting However, significant overhauls that extend an asset's lifespan must be capitalized and depreciated over its useful life rather than deducted as immediate expenses.

VAT invoice, Payment slip, Advance payment list, Timesheets, Payroll, Payment table, Timesheet overtime, Overtime pay table, Timesheet overtime, Other related documents

Account used 642- Administrative expense to record the Administrative expenses incurred during the accounting period Accounting entries to record any Administrative Expenses incurred for the period.

Diagram 1.2.1.3 Accounting entries of Ac 642 – Administrative expense

(1) Salary and deductions from salaries of business management costs

(2) Depreciation of fixed assets used for business management

(3) Allowances for contract repayment has great risks, other payable provisions

(4) Expenses for services purchased from outside, other expenses in cash

(6) The money collected from cost reduction

(8) At the end of the accounting period, transferring of administrative, incurred in the accounting period to Ac 911

Financial expenses are expenses related to activities for equity mobilization, financial investments, borrowings and other financial activities of the business Financial expenses consist of :

- Expenses related to financial investments such as: loss from investments, other expenses which are not capitalized in the investments.

- Borrowing expenses such as: Interest, other management fees.

- Expenses related to foreign currencies transaction, loss from foreign exchange rate difference…

- Provision for price decrease of financial investments

- Other expenses related to financial activities

Debit note, Receipts and vouchers, Other original documents related

Under Vietnam accounting system use account 635- Financial expenses is used to record the financial expenses incurred during the accounting period.

Diagram 1.2.1.4: Accounting entries of Ac 635 – Financial expenses

(1) Handling exchange rate losses due to revaluation of end-of-year foreign currency items into financial expenses

(3b) Cost of sale of investments

(5) Loan interest payable, distribution of interest on deferred or installment payment

(6a) Debt collection in foreign currency

Other expenses refer to costs that arise from activities unrelated to the primary revenue-generating operations of a business These expenses encompass losses or costs incurred from distinct events and transactions that fall outside the company's usual activities Examples of other expenses include various non-operational costs that can impact the overall financial performance of the enterprise.

- Expenses from disposal and liquidation of fixed assets and their net book value.

- Losses from revaluation of materials, goods and fixed asset which are contributed in joint ventures, associates.

- Compensation for breaches of contracts;

Invoice, Minutes of liquidation, Receipts and other original documents, Economic contracts.

Under Vietnamese accounting system, account 811- other expenses is used to record other expenses incurred during the accounting period

Diagram 1.2.1.5 Accounting entries of Ac 811 – other expenses

(1)Transfer other expenses into account 911

(2)Other expenses incurred (Expenses for liquidation and sale of fixed assets)

(3a) Fines for breaches of contracts and administrative violations

(4a) Historical costs of fixed assets contributed as joint ventures

(4c) Depreciation of fixed assets stopped using for production and business

(4d) Contributing capital to joint ventures

(4e) The difference is less than the remaining value of fixed assets

1.2.1.6 Accounting for corporate income tax expense

Corporate income tax expense includes: Current income tax and deferred income tax It’s recorded into this account when determining profit or losses of a fiscal year.

(1)Current income tax expense (income): The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for period.

(2)Deferred income tax expense: payable in future which incurred from

- Recording deferred income tax payable in the year;

- Refunding deferred tax asset recorded since previous years.

(3)Income from deferred income tax: is the deduction of deferred income tax expense that is resulted from:

- Recording deferred income tax asset in the year;

- Reversal of deferred income tax payable recorded in previous years.

Current tax refers to the sum owed to tax authorities based on a company's trading activities during a specific period This amount is determined by calculating the tax due on the company's taxable profits.

VAS 17 requires any unpaid tax in respect of the current or prior periods to be recognized as a liability Conversely, any excess tax paid in respect of current or prior periods over what is due should be recognized as an asset

Alternatively, the rebate due could be shown separately as income statement and as an asset in the Balance sheet An offset approach like this is, however, most likely.

Corporate taxation typically involves straightforward current tax calculations; however, complexities emerge when evaluating future tax implications of current account activities This concept is known as deferred tax, which will be explored in the following section.

When a company acknowledges an asset or liability, it anticipates recovering or settling the carrying amount associated with it, meaning it plans to either sell or utilize its assets and pay off its liabilities If this recovery or settlement is likely to affect future tax payments, either increasing or decreasing them, VAS 17 mandates the recognition of a deferred tax liability or asset Typically, deferred tax should be recorded as income or an expense and reflected in the net profit or loss within the income statement However, an exception exists when the tax arises from a transaction or event recognized directly in equity, either in the same or a different period.

Payment slip, Tax declaration, Tax receipts

Vietnam counting systems uses Ac 821 - corporate income tax expenses to record current and deferred tax expenses incurred in the accounting period.

Diagram 1.2.1.6: Accounting entries of Ac 821 – corporate income tax expenses

(1) The amount of corporate income tax in the period is determined by the enterprise

(2) Transfer of corporate income tax costs

(3) The difference when the temporarily paid corporate income tax is larger than the amount of corporate income tax payable

1.2.2 Accounting for revenue in Business service provider

1.2.2.1 Accounting for revenue, income in BSP

Income is defined as increases in economic benefits during an accounting period, manifested as asset inflows or liability reductions that enhance equity, excluding contributions from equity participants It includes both revenue and gains, with revenue originating from an entity's ordinary activities and commonly referred to as sales, fees, interest, dividends, or royalties.

Revenue refers to the total economic benefits generated by an entity's regular activities within a specific period, leading to an increase in equity, excluding contributions from equity participants.

Under VAS 14, revenue from service provision transactions is recognized when the transaction results can be reliably determined For transactions spanning multiple periods, revenue is allocated to each period based on the work completed by the date of the accounting balance sheet A service provision transaction's results are only considered determined when all four specified conditions are met.

1 Turnover is determined with relative certainty

2 It’s possible to obtain economic benefits from the service provision transaction

3 The work volume finished on the date of making the accounting balance sheet can be determined

4 The cost incurred from the service provision transaction and the costs of its completion can be determined

Revenue from services is recognized only when there is certainty of economic benefits If recognized revenue becomes unrecoverable, it should be recorded as an expense rather than a reduction in revenue In cases of uncertainty regarding the recovery of previously recorded revenue (bad debts), this amount should not decrease revenue but instead require the establishment of a bad debt reserve Once a bad debt is confirmed as irrecoverable, it should be offset against the bad debt reserve.

The enterprises may estimate revenue from the provision of services if they can negotiate with their transaction counterparts the following conditions:

1 Liabilities and rights of each party in the provision or receipt of services

To accurately estimate revenue from service provision, enterprises must implement a robust financial planning and accounting system Additionally, they should be open to reviewing and adjusting their methods for calculating turnover during the service delivery process as needed.

The completed work portion shall be determined according to one of the following methods, depending on the nature of services:

1 Evaluation of the completed work portion

2 Comparison of the percentage of the completed work portion with the total work volume to be completed;

3 The percentage (%) of the incurred costs against the estimated total cost needed for completion of the whole service-providing transaction.

4 The completed work portion does not depend on the periodic payments or advances of the customers.

- VAT invoice or commercial invoice

- Other documents which relating to providing goods or rendering services

Account 511- Revenue to record revenue from sale of products, goods and supplying of services in the accounting periods

Account 511- Turnover from sales and service provisions comprises 6 sub accounts

Account 5111 – Turnover from Sales is utilized to document the turnover and net turnover of goods designated for sale during a specific accounting period This account is primarily relevant for trading industries that deal with goods, materials, and food products.

Account 5112 – Turnovers from finished goods is utilized to document the turnover and net turnover of products, including finished goods inventory and semi-finished products, designated for sale within a specific accounting period This account is primarily relevant in physical industries such as manufacturing, agriculture, construction, fishing, and forestry.

PRACTICAL SITUATION OF ACCOUNTING FOR EXPENSES, REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS AT

Overview of Ha Dong Woollen Joint Stock Company

The company is in the form of joint stock company and operating under enterprise laws and other current regulations of the SOCIALIST REPUBLIC

- Company’s name in Vietnamese: CONG TY CO PHAN LEN HA DONG

- Company’s name in English: HA DONG WOOLLEN JOINT STOCK COMPANY

- Abbreviation of company’s name HAWOCO

- Chairman of board and general director: NGUYEN XUAN ĐONG

- Address: so nha 63 pho Van Phuc, Phuong Van Phuc, Quan Ha Đong, Thanh pho Ha Noi, Viet Nam

- Main business: Real estate business, land use rights of owner, user or leases

2.1.1 The foundation and development of Ha Dong Woollen Joint Stock Company

Ha Dong Wool Joint Stock Company, formerly a State-owned enterprise, was started under construction in April 1958 and officially went into operation in

In 1959, the factory primarily focused on dyeing and bleaching silk fabrics and yarns for the Cotton Company, which was affiliated with the Ministry of Industry and Trade The production process relied heavily on traditional methods, utilizing roasting pans and outdoor drying techniques.

In January 1961, the factory was renamed Ha Dong Flower Printing Factory and placed under the management of the Ministry of Light Industry Its primary focus became printing floral designs on fabrics and cotton scarves, as well as dyeing materials to meet domestic consumption needs.

In 1973, the Ministry of Light Industry initiated an expansion investment plan, leading to the establishment of the Ha Dong Flower Printing Enterprise, which focused on building a wool factory for exporting carpets This investment gradually mechanized the factory's production facilities By 1977, the enterprise was renamed Len Ha Dong Factory, becoming part of the Union of Light Industry Textile Enterprises.

Since 1990, the factory has undergone significant reorganization of production and labor as part of the Party and State's economic renovation program To address the issue of redundant labor, the factory established a new division dedicated to weaving wool carpets for export and developed a line for flower-fabric printing.

In 1996, the factory invested in building an Acylic wool factory to knit shirts from chemical fibers with technological lines of modern machinery and equipment imported from France

In early 2002, recognizing the growing domestic demand for sweaters, the factory expanded by investing in a new wool factory designed to produce 150,000 products annually Equipped with advanced machinery imported from Japan, Germany, and Taiwan, the wool weaving factory commenced operations in July 2003, focusing primarily on sweater production for the local market.

By January 2005, Len Ha Dong Factory officially became Ha Dong Woollen Joint Stock Company.

Since 2019 the company focuses on main business activities: Real estate business, land use rights of owner, user or leases

2.1.2 Characteristics of business operation at Ha Dong Woollen Joint Stock Company

HAWOCO specializes in the field of real estate business, land use rights of owner, user or leases

HAWOCO leverages its extensive land resources, including restaurants, offices, and warehouses for rent, to generate profits while primarily focusing on delivering valuable housing services This approach aims to fulfill the needs of both domestic and international individuals and organizations that may struggle to find suitable spaces for their business operations.

At HAWOCO, business operations extend beyond merely purchasing land or apartments for subleasing; they involve a comprehensive approach that includes careful planning, market analysis, and ongoing management to ensure sustainable profitability and long-term success.

- Fixed costs - HAWOCO has to pay recurring costs such as annual property taxes, insurance, regular maintenance and repairs, and the cost of any real estate management services.

- Variable costs – HAWOCO also spends money on big unplanned expenses such as replacing water heaters, air-conditioners or heaters, roofs, fences, floors or plumbing system

- Moreover HAWOCO not only finds new potential customers but also maintains close relationships with existing customers of the company, improve service quality to meet customers’ satisfaction

2.1.3 Features of the business operation process at HAWOCO

Diagram 2.1.3 The features of operation process

Information about products and services (advantages and disadvantages of leasing services) provided to customers and, importantly, the "benefits" customers receive

Plan a specific and detailed provision plan to determine potential customers… where customers are, and how to approach them

HAWOCO searches potential customers through media such as newspapers, websites, social events with the most sincere attitude of caring for customers

Step 5: Giving the prices and persuade customers Step 6: Two-side agreement, making the contract

Step 4: Introduction, presentation about leasing services Step 3: Approach customers

Step 2: Finding potential customersStep 1: Preparation

HAWOCO gathers customer information through various channels, including the internet, newspapers, and personal connections The company then follows up with introductory emails and phone calls to explore customer needs and share valuable information This proactive approach allows HAWOCO to arrange direct appointments for discussing and presenting leasing services effectively.

 Step 4 Introduction, presentation about leasing services

At HAWOCO, we prioritize attentive listening to fully understand our customers' needs, ensuring we provide the best possible solutions Our guiding principle is honesty; if we cannot meet a customer's requirements, we will communicate this transparently We believe that while it may be easy to deceive about leasing services, such dishonesty ultimately leads to irreparable damage and lost opportunities for future interactions with our clients.

 Step 5: Giving the prices and persuade customers

After a successful conversation, it's essential for HAWOCO to confirm the timeline for delivering the official quotation to the customer Ensure that the quotation aligns with the specific services discussed, highlighting the customer's needs and preferences Emphasize the positive feedback received from customers, showcasing their satisfaction with the company's offerings and the value they perceive This approach not only reinforces the relationship but also enhances the likelihood of a successful partnership.

 Step 6: Two-side agreement, making the contract

HAWOCO will prepare two copies of the leasing contract based on the agreed terms discussed with the customer Each party will retain a signed copy, featuring signatures from both HAWOCO and the customer The contract will clearly outline the leasing duration, details of the services provided, pricing for each service, and the responsibilities of both parties involved.

HAWOCO always makes a call, establishes and maintains good relationships with customers, in order to make sure the customers are getting the best services during renting services at HAWOCO

2.1.4 Characteristics of organizing management mechanism

The management mechanism of an enterprise is organized according to a directly functional organizational model This feature allows the Company to clearly decentralize management and avoid overlap functions

Diagram 2.1.4: Organization of management mechanism

Independent members play a crucial role in overseeing and ensuring effective management and administration within the company The General Meeting of Shareholders serves as the company's supreme decision-making authority, encompassing all shareholders who possess voting rights This assembly is divided into two key types: the Annual General Meeting and the Extraordinary General Meeting.

Chief executive officerBoard of directorsGeneral meetings of shareholders

The article outlines the responsibilities of the board in proposing dividend levels, establishing timelines and procedures for dividend payments, and addressing any business losses Additionally, it covers their role in suggesting company restructuring, dissolution, or bankruptcy These duties are governed by relevant laws and the company's internal regulations.

The CEO oversees business operations and provides updates to the board of management They hold full accountability for various departments, including Finance and Accounting, Sales, Human Resources, Security, and Cleaning.

Building a system of accounting and statistical system of the whole unit is increasingly complete, consistent with business requirements and current accounting and financial regimes.

Record, reflect fully, promptly, accurately and truthfully the economic operations arising in the process of business operation strictly according to the prescribed accounting regime

Detect and promptly report violations of property and financial regulations Provide timely, accurate financial data for the directors to properly plan for production and business

The sales department plays a vital role in a company's success by driving sales, fostering business growth, and ensuring customer retention Its primary function is to build and maintain strong relationships with customers, which is essential for long-term success.

PRACTICAL SITUATION OF ACCOUNTING FOR EXPENSES, REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS AT

2.2.1 Accounting expenses in the company

HAWOCO operates as a unique business model that leverages extensive resources, including land, restaurants, supermarkets, offices, and warehouses for rent By offering security and cleaning services, HAWOCO aims to generate profits while fulfilling the housing needs of both domestic and international individuals and organizations seeking operational spaces for their businesses.

Accountants determine the Cost of Goods Sold (COGS) primarily by factoring in depreciation of fixed assets, land rental, non-agricultural land taxes, and employee salaries from the security and cleaning departments, all of which are essential for leasing operations.

Accounting entries of Ac 632 at HAWOCO

Explanation of accounting entries of COGS

(1) COGS comes from Depreciation of fixed assets

- Debit Ac 63271- COGS of investment real estate provision (detailed for depreciation of fixed assets)

- Credit Ac 2147- Depreciation of fixed assets which all are used for leasing

(2) COGS comes from Land rental and non-agricultural land tax

- Debit Ac 63272- COGS of investment real estate provision (detailed for land rental and non-agriculture land tax)

- Credit Ac 3337- Land use tax

(3) COGS comes from Employees’ salary from security and cleaning departments

- Debit Ac 63251- COGS of security services (the amount of salary is paid for employees in security department in HAWOCO)

- Debit Ac 63252- COGS of cleaning services (the amount of salary is paid for employees in security department in HAWOCO)

- Credit Ac 3341- payables to employees

(4) Closing entry at the end of accounting period, transfer to Ac 911

Here is the original document

Số 430 Phường Vạn Phúc, Q.Hà Đông, Hà Nội

PHIẾU KẾ TOÁN TỔNG HỢP

Tiền thuê đất + thuế đất phi nông nghiệp tháng 12/2019

0 Tiền thuê đất + thuế đất phi nông nghiệp tháng 12/2019

Tiền thuê đất + thuế đất phi nông nghiệp tháng 12/2019

Số tiền (viết b ằng chữ): Ba trăm b ảy mươi b ốn triệu, b a trăm mười b ảy nghìn, b ốn trăm mười sáu đồng chẵn

NGƯỜI LẬP PHIẾU (Ký, họ tên)

KẾ TOÁN TRƯỞNG (Ký, họ tên)

MÃ DỰ ÁN Đào Thị Thảo

 The procedure of calculate COGS on FAST accounting software as the following

- COGS comes from Depreciation of fixed assets

Choose “tai san co dinh”- fixed assets, select “tinh khau hao TSCD”-Depreciation of fixed assets

There is a form like this for accountant fill this in

Asset code: which is the asset that the company gives it to customer for leasing For instance, with the VAT invoice No 000261 The company names

“Chi nhánh Công ty TNHH DKSH Việt Nam tại Hà Nội” renting warehouse 2.1 so the accountant calculates depreciation of the asset As a result the depreciation will transfer to COGS

Select “nhan”-accept, accounting software automatically calculate and thenCost of goods sold is reflected in the General journal, General ledger for

- COGS comes from Land rental and non-agricultural land tax

Choose “tong hop”- General, select “phieu ke toan”- accounting paper like this

Then fill data in like this

Accounting software automatically calculate and then Cost of goods sold is reflected in the General journal, General ledger for account 632

 Closing entry, transfer Ac 632 to Ac 911

To create closing entries in your accounting software, navigate to the "General" section from the working screen, then select "Closing Entry." Next, click on "Create Closing Entries" to initiate the process as shown in the accompanying image.

Select year 2019, choose “moi”- new and then put data in FAST like this

Press “nhan”- ok, then go back to working screen choose “general”, select

“but toan ket chuyen cuoi ky”- closing entry, press “but toan ket chuyen cuoi ky”-closing entries like this picture

Choosing accounting period is year 2019, select closing entry of Ac 632, next choose “Tao but toan”- create entry Fast accounting software will automatically proceed as the followings

Accounting software automatically transfers closing entry of Ac 632 Cost of goods sold is reflected in the General journal, General ledger for account 632

 The process of seeing General Ledger, Detailed book of Ac 632 on working table of Fast software

- seeing General Ledger of Ac 632

Choose “Tong hop”- general section, select “so sach ke toan”- accounting books item, then press “so cai cua mot tai khoan”-general ledger like this picture

Software shows the form, the accountant fill these proper accounting information and time like this

Press “nhan” will have the General Ledger of Ac 632

Table 2.2.1.1.1 General Ledger of Ac 632

GIÁM ĐỐC (Ký, họ tên, đóng dấu)

SỐ DƯ NỢ CUỐI KỲ:

(Ban hành theo Thông tư số 200/2014/TT-BTC ngày 22/12/2014 của Bộ Tài Chính)

NHẬT KÝ CHUNG TRANG SỐ

SỐ DƯ NỢ ĐẦU KỲ:

Tạm tính tiền lương & tiền làm thêm giờ phải trả tháng 12/2019 Phân bổ chi phí trả trước dài hạn tháng 12/2019

Phân bổ TK142 tháng 12/2019 Tạm tính trích 17% quỹ lương tháng 12/2019 Phân bổ khấu hao BĐS tháng 12/2019

KẾ TOÁN TRƯỞNG (Ký, họ tên) Đào Thị Thảo

Sổ này có 01 trang, đánh số từ trang số 01 đến trang 01

Phân bổ khấu hao TSCĐ tháng 12/2019 K/C Giá vốn

K/C Giá vốn K/C Giá vốn K/C Giá vốn

Công ty cổ phần Len Hà Đông Đường 430 Phường Vạn Phúc, Q Hà Đông, Hà Nội

TÀI KHOẢN : 632 - GIÁ VỐN HÀNG BÁN

Giá vốn tiền điện trong tháng 12/2019 bao gồm xuất bán xơ theo hợp đồng số 25/LEN-VTP/2019 và hợp đồng số 26/LEN-VTP/2019, cùng với chi phí tiền thuê đất và thuế đất phí nông nghiệp trong cùng tháng.

- seeing Detailed book of Ac 632

Choose “Tong hop”- general section, select “so sach ke toan”- accounting books item, then press “so chi tiet tai khoan”-detailed account like this picture

Software shows the form, the accountant fill these proper accounting information and time like this

Press “nhan” will have the Detailed book of Ac 632

Table 2.2.1.1.2 Detailed book of Ac 632

TỪ NGÀY: 01-12-2019 ĐẾN NGÀY: 31-12-2019 TÀI KHOẢN: 632 - GIÁ VỐN HÀNG BÁN ĐỐI TƯỢNG: - LOẠI TIỀN: VND

NGƯỜI LẬP BIỂU (Ký, họ tên)

Sổ này có 02 trang, đánh số từ trang 01 đến trang 02

SỔ CHI TIẾT TÀI KHOẢN

Giá vốn tiền điện trong tháng 12/2019 bao gồm các khoản xuất bán xơ theo hợp đồng số 25/LEN-VTP/2019 và hợp đồng số 26/LEN-VTP/2019 Ngoài ra, tiền thuê đất cùng với thuế đất phi nông nghiệp cũng được tính cho tháng 12/2019, và có sự phân bổ tài khoản 142 trong cùng tháng này.

Phân bổ chi phí trả trước dài hạn tháng 12/2019 Tạm tính tiền lương & tiền làm thêm giờ phải trả tháng 12/2019

Tạm tính tiền lương & tiền làm thêm giờ phải trả tháng 12/2019

Vào tháng 12/2019, tạm tính trích 17% quỹ lương, đồng thời thực hiện phân bổ khấu hao bất động sản và tài sản cố định Ngoài ra, cần kết chuyển giá vốn từ tài khoản 6321 sang 911 và từ tài khoản 6324 sang 911.

Kết chuyển giá vốn 63253->913 Kết chuyển giá vốn 63255->914

SỐ DƯ NỢ ĐẦU KỲ:

(Ban hành theo Thông tư số 200/2014/TT-BTC ngày 14/09/2006 của Bộ Trưởng BTC)

Kết chuyển giá vốn 63273->911 Kết chuyển giá vốn 63251->911

HAWOCO operates as a service provider, catering to customers who need temporary warehouse space for their products Since the company sells its products before completion, it incurs no selling expenses, aligning perfectly with its operational model Consequently, all expenses are categorized as administrative costs.

Administrative expenses represent the necessary costs to maintain a company's daily operations and administer its business, but these costs are not directly attributable to the provision of services

Here is some major transactions related to administrative expenses at HAWOCO

 Ac 6421 Salary and salary related compensations for employees and staffs

The company use AC 6421 to record payables to employees which include salary, wages to part-time employees, salary related compensations, subsidies

As mentioned above HAWOCO provides housing services Therefore

- The salary of employees who work in technical, financial-accounting,

HR, director departments will be recorded on Ac 6421.Because these costs are for maintaining a company's daily operations, not attributable to the provision of services

Employees in the security and cleaning departments will have their salaries recorded under Ac 6325, as these expenses are directly linked to the services provided at HAWOCO.

Salaries paid to employees based on signed contracts The rate of salary related compensations deductions at the company is as follows:

Here is the payroll at the end of 12/2019

Công Tiền Điện thoại, xăng xe

Công việc đặc thù, thu hút Trách nhiệm Kiêm nhiệm/ Hỗ trợ

7 Trần Thị Kim Lan PP 24 11.000.000 24 11.000.000 500.000 2.000.000 13.500.000

10 Đặng Thị Hồng Liên GDDH 24 17.000.000 24 17.000.000 1.000.000 2.000.000 20.000.000

34 Bùi Thị Phương Lan NV 26 4.500.000 26 4.500.000 700.000 500.000 5.700.000

35 Đào Thị Thanh Bình NV 26 4.500.000 26 4.500.000 700.000 500.000 5.700.000

BẢNG THANH TOÁN LƯƠNG THÁNG 12 NĂM 2019

Tổng lương và phụ cấp Khấu trừ

Số ngày công quy định

Số ngày công được hưởng lương

Lương theo ngày công thực tế + ngày lễ, phép+chế độ

Lương thêm giờ Phụ cấp

TT Họ và tên Chức danh

7 Trần Thị Kim Lan PP 23 805.000 14.305.000 5.437.000 570.900 54.400 625.300 13.679.700 23 805.000 12.874.700

10 Đặng Thị Hồng Liên GDDH 22 770.000 20.770.000 6.000.000 630.000 90.100 720.100 20.049.900 22 770.000 19.279.900

34 Bùi Thị Phương Lan NV 25 875.000 6.575.000 4.260.000 447.300 42.600 489.900 6.085.100 25 875.000 5.210.100

35 Đào Thị Thanh Bình NV 23 805.000 6.505.000 4.260.000 447.300 42.600 489.900 6.015.100 23 805.000 5.210.100

BẢNG THANH TOÁN LƯƠNG THÁNG 12 NĂM 2019

Xuất ăn ca tiêu chuẩn

PC ăn trưa Tổng thu nhập T.L đóng BHXH

NLĐ trích nộp BHXH, BHYT, BHTN (10,5% )

Tổng các khoản NLĐ trích nộp

Số bữa ăn thực tế

Truy thu sau khi đ/c lương BH từ 1/2019

Tổng lương+ phục cấp NLĐ thực nhận

TT Họ và tên Chức danh

1) Salary of actual working day

- Item (9) is Salary of actual working day

- Item (7) is Salaries according to regulation

- Item (6) is Working days according to regulation

- Item (8) is Actual working days

- Item (16) is Total salaries and subsidies

- Item (9) is Salary of actual working day

- Item (12)is Subsidies of phone and petroleum charge

- Item (13)is Subsidies of special, attractive work

- Item (14)is Subsidies of responsibility

- Item (15)is Subsidies of supporting

Subsidies for lunch (19) = Total of meals(18) * 350000

- Item (16) is Total salaries and subsidies

- Item (19) is Subsidies for lunch

- Item (17)is Personal income tax

5) Salary related compensations of employees’ salary

(21) Employees pay for social, health, unemployment insurance

6) The actual salaries and subsidies employees receive

- Item (24) is The actual salaries and subsidies employees receive

- Item (23) is Total deduction of employee’s salary

- Item (24) is The actual salaries and subsidies employees receive

- Item (26) is Money from lunch

- Item (27) Retrospective collection after adjustment of insurance salaries from 1/2019

 Entry of employee’s salary When determining payables to staff and employees of the enterprise, the following accounts shall be recorded as follows

 Debit Ac 6421: 252.000.800 - employee’s salary working in

HAWOCO’s departments except for cleaning and security departments

(22) Employees pay for trade union fees

(23) Total deduction of employee’s * 1% salary

 Debit Ac 63251: 61.830.500 - COGS of security services( the amount of salary is paid for employees in security department in HAWOCO)

 Debit Ac 63252: 17.100.000 - COGS of cleaning services( the amount of salary is paid for employees in security department in HAWOCO)

 Credit Ac 3341: 330.931.300 - payables to employees

From above payroll the accountant has to put data into software with these accounting entries

On software screen choose “tong hop”, then select “phieu ke toan”, software will show the form that the accountant put data in like this

 Entry of salary deductions When appreciating social insurance, health insurance, unemployment insurance, or trade union fees, the following accounts shall be recorded:

 Debit Ac 3341: 21.088.200 – Payables to employees (amounts deducted from salaries of employees and Retrospective payment of insurance premiums from January, 2019)

 Credit Ac 3383: 19.294.000 – Other payables records accruement and payment of social insurance at units including Social insurance, health insurance, unemployment insurance, and Retrospective payment of insurance premiums from January,2019)

 Credit Ac 3382: 1.794.200 – Trade union fees: records accruement and payment of trade union fees at units

 Entry of personal income tax deducted from HAWOCO’s expenses

Entry of personal income tax deducted from employee’s salary

 Entry of Temporarily deducting 17% from the salary fund

 Debit Ac 6421: 38.631.616 - employee’s salary working in

HAWOCO’s departments except for cleaning and security departments

 Debit Ac 63251: 9.550.056 - COGS of security services( the amount of salary is paid for employees in security department in HAWOCO)

 Debit Ac 63252: 2.907.000 - COGS of cleaning services( the amount of salary is paid for employees in security department in HAWOCO)

 Credit Ac 3346: 51.088.672 - payables to employees

The costs incurred for services procured externally for enterprise management, including expenses for purchases, water charges, and the use of technical documents and patents that do not qualify as fixed assets, are allocated gradually as management expenses.

The accountant records the transaction as the following

From working screen choose “ tien mat, tien gui, tien vay”-cash on hands,cash in bank, loan, then select “phieu chi tien mat” payment slip like this

Then fill proper information on this form like this

(Ký, họ tên, đóng dấu)

NGÀY 31 THÁNG 12 NĂM 2019 Đã nhận đủ số tiền (viết bằng chữ):

Họ, tên người nhận tiền: Đơn vị: Địa chỉ:

NUOC - Công ty TNHH MTV nước sạch Hà Đông 2A, Nguyễn Trãi, P Nguyễn Trãi, Q Hà Đông, Tp Hà Nội Thanh toán tiền nước sạch tháng 12/2019

NGƯỜI NHẬN TIỀN (Ký, họ tên)

Một triệu, hai trăm sáu mươi sáu nghìn, hai trăm năm mươi sáu đồng chẵn

THỦ QUỸ (Ký, họ tên)

NGƯỜI LẬP PHIẾU (Ký, họ tên)

 Closing entry: transferring Ac 642 to Ac 911

To create closing entries in your accounting software, navigate to the "General" section from the working screen Then, select "Closing Entry" and click on "Create Closing Entries" as shown in the accompanying image.

Press “nhan”- ok, then go back to working screen choose “general”, select

“but toan ket chuyen cuoi ky”- closing entry, press “but toan ket chuyen cuoi ky”-closing entries like this picture

Choosing accounting period is year 2019, select closing entry of Ac 642, next choose “Tao but toan”- create entry Fast accounting software will automatically proceed as the followings

Accounting software automatically transfers closing entry of Ac 642- Administrative expense is reflected in the General journal, General ledger for account 642

Table 2.2.1.3 General Ledger of Ac 642

04/12/2019 DV00593 04/12/2019 Chi phí thẻ hội viên 3311 5.181.818

05/12/2019 BN02372 05/12/2019 Thanh toán tiền hàng 11210 200.000

TÀI KHOẢN : 642 - CHI PHÍ QUẢN LÝ DOANH NGHIỆP

Phí SMS Phí dịch vụ SMS banking Thanh toán tiền chi phí xe từ ngày 19/11 đến 30/11/2019 Thanh toán tiền sửa xe + công thay dầu từ 20/11-30/11

Thanh toán tiền lương tháng 11/2019 ( Mr Hùng, Liên, Hương, Trang, Hưng)

Phí chuyển phát nhanh tháng 11/2019 Phí cước điện thoại tháng 11/2019 Thanh toán tiền lương + ăn trưa tháng 11/2019

Nộp BHXH tháng 11/2019 Thanh toán tiền vé máy bay

Thanh toán tiền chi phí bếp ăn tháng 11/2019 Thanh toán tiền nâng cấp, cải tạo nhà Hadofa 2019 Thanh toán tiền hàng

Thanh toán tiền chữ ký số 3 năm

NHẬT KÝ CHUNG TRANG SỐ E

Thanh toán tiền nâng cấp, cải tạo nhà Hadofa 2019 Thanh toán tiền hàng

Thanh toán tiền hàng Cước phí điện thoại tháng 11/2019

Thanh toán tiền lương tháng 11/2019

CỘNG CHUYỂN SANG TRANG SAU: 0

Vào tháng 12/2019, các khoản thanh toán quan trọng bao gồm tiền vé máy bay, tiền bảo hiểm xã hội và bảo hiểm y tế, cũng như tiền học phí cho các khóa đào tạo Ngoài ra, cần thực hiện thanh toán cho việc sửa chữa và thay thế thiết bị nguồn cùng biến tần tại nhà E1, và thanh toán dịch vụ hút bể phốt tại nhà Hadofa4.

Thanh toán tiền đặt báo năm 2020 Thanh toán tiền hàng Phí chuyển tiền Thanh toán tiền trợ cấp thôi việc theo quyết định 11b/QĐ-LHD

Thanh toán tiền mua sắm khối văn phòng tháng 12/2019

SỐ TRANG TRƯỚC CHUYỂN SANG:

Thanh toán tiền chi phí xe tháng 12/2019 - lần 1 Thanh toán tiền chi phí xe tháng 12/2019 - lần 2

Trong bài viết này, chúng tôi đề cập đến các khoản thanh toán quan trọng bao gồm chi phí đào tạo nâng cao trình độ cho nhân viên, thanh toán tiền sửa chữa kho E1 theo hợp đồng số 644, thanh toán tiền hàng, chi phí bảo trì thang máy số 1 tại nhà Hadofa, phí bảo hiểm cháy nổ, và chi phí photo tài liệu.

Chi trả tiền tết dương lịch cho CBNV công ty Chi trả tiền phụ cấp trang phục năm 2019 cho CBNV công ty Thanh toán tiền nước sạch tháng 12/2019

Trong năm 2020, việc thanh toán tiền bảo trì phần mềm kế toán đã được thực hiện Ngoài ra, vào tháng 11/2019, các khoản thanh toán cho việc mua sắm khối văn phòng, BPVS và BPKT cũng đã được tiến hành Đồng thời, chi phí cho dịch vụ công chứng và photo tài liệu cũng được thanh toán đầy đủ.

Thanh toán tiền chi phí BPVS tháng 12/2019 Thanh toán tiền chi phí BPKT tháng 12/2019

Thanh toán tiền lương + ăn trưa tháng 12/2019(Mr Hùng, Liên, Q.Hưng, M.trang, T.Hương)

Thanh toán tiền sửa chữa nhỏ năm 2019 Thanh toán tiền sửa chữa bể XLNT

Thanh toán tiền sửa chữa mới và sơn kho B3,1

CỘNG CHUYỂN SANG TRANG SAU:

Sổ này có 03 trang, đánh số từ trang số 01 đến trang 03

GIÁM ĐỐC (Ký, họ tên, đóng dấu)

SỐ DƯ CÓ CUỐI KỲ:

(Ký, họ tên) Đào Thị Thảo

Thanh toán tiền sửa chữa nhỏ nhà và kho B3,1 Thanh toán tiền dầu và vật tư sửa chữa xăng xe Thanh toán tiền hàng

K/C chi phí QLDN K/C chi phí QLDN K/C chi phí QLDN K/C chi phí QLDN K/C chi phí QLDN K/C chi phí QLDN K/C chi phí QLDN K/C chi phí phúc lợi < 1 tháng lương BQ

Chi phí vật tư sửa chữa thanh máy tòa nhà Hadofa Chi phí tiền điện tháng 12/2019

Tạm tính tiền lương vâ tiền làm thêm giờ phải trả tháng 12/2019 Phân bổ chi phí trả trước dài hạn tháng 12/2019

Vào tháng 12/2019, cần phân bổ tài khoản 142, bao gồm tiền thuế thu nhập cá nhân phải nộp cho năm 2019 theo báo cáo quyết toán Đồng thời, tạm tính trích 17% quỹ lương tháng 12/2019 và thực hiện phân bổ khấu hao tài sản cố định trong tháng này Cuối cùng, tính toán tiền phụ cấp cho Hội đồng quản trị, Ban kiểm soát và tài khoản phải trả cũng trong tháng 12/2019.

This account tracks financial operating costs, encompassing expenses and losses associated with investment activities, lending and borrowing costs, and capital contributions to joint ventures and associates It also records losses from short-term security transfers, expenses from security sales, provisions for declines in business security value, and losses from investments in other entities Additionally, it includes losses from foreign currency sales and those incurred due to exchange rate fluctuations.

In HAWOCO financial expenses mostly includes expenses of borrowing and losses from exchange rate

When incurring costs relating to lending capital

When incurring losses from exchange rate

- Credit Ac 3311 – payables to customers

For example on 31/12/2019 the accountant at HAWOCO has to temporarily calculate interest of ACB bank from 18/12 to 31/12/2019 with the value of interest is 4.860.000

 The process to put data on FAST

From working table , choose “tien mat, tien gui, tien vay” – cash on hands, cash in bank, loan, then select “giay bao no cua ngan hang” – debit note like this

Fill data in like this

 Closing entry: transferring Ac 635 to Ac 911

Several Comments on accounting for expenses, revenue, income and

An analysis of the current practices at Ha Dong Woollen Joint Stock Company reveals that their accounting for expenses, revenue, and income is effectively aligned with state regulations and Ministry of Finance guidelines, while also being tailored to the company's specific operational conditions.

Effectively organizing accounting for expenses, revenue, and income is crucial for determining a company's business results While there have been significant achievements in this area, it is essential to address and overcome the existing limitations to ensure continued success.

PROPOSALS TO IMPROVE ACCOUNTING FOR EXPENSE, REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS AT

REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS AT

HA DONG WOOLLEN JOINT STOCK COMPANY

CHAPTER 1: GENERAL THEORY OF ACCOUNTING FOR EXPENSES, REVENUE, INCOME AND DETERMINATION OF BUSINESS RESULTS

IN THE BUSINESS SERVICE PROVIDER

1.1 The necessity and duties of accounting for expenses, revenue, income and determination of business results in business service provider (BSP)

1.1.1 Definitions of expense, revenue and business results

Expenses refer to the costs associated with running a business to provide specific services These expenses are quantified in monetary terms, encompassing elements like living costs and labor, and are supported by solid evidence and documentation.

Revenue refers to the total economic benefits received by an entity during a specific period, resulting from its regular business operations These inflows lead to an increase in equity, excluding any contributions made by equity participants.

Business results reflect the overall performance of an enterprise's production and business activities, indicating either profit or loss These results encompass the outcomes of production and business operations, financial activities, and other related activities.

Upon completion of a business process, an enterprise evaluates its financial outcomes by comparing total revenue to total expenses The results can either indicate a profit or a loss; in cases of loss, compensation is managed in accordance with the regulations set by relevant authorities Profits, on the other hand, are allocated for appropriate use based on the financial mechanisms applicable to each type of enterprise.

1.1.2 Management requirements of accounting for expense, revenue, income and business results in business service provider (BSP) :

To effectively execute business processes and achieve established targets, enterprises must adhere to fundamental accounting management requirements for expenses, revenues, and income, while accurately determining business results.

 Managing the movement of each type of services in terms of quantity, quality and value

 Learning, exploiting and expanding markets, applying appropriate service methods and having promotion policies to continuously increase service sales, reduce expenses

 Having strict management of administrative expenses, business management costs, financial operation expenses and other expenses incurred in the business process to maximize profits.

1.1.3 The necessity and duties of accounting for expense, revenue, income and business results determination in business service provider (BSP)

1.1.3.1 The necessity of accounting for expense, revenue, income and business results determination in business service provider (BSP)

Revenue is crucial for the survival and growth of service providers and the broader economy, particularly in a market-driven environment To maximize profits, businesses must create comprehensive business plans that accurately account for expenses, revenue, and overall business performance Effective management and administration of business activities rely on organized accounting of these financial elements This accounting information helps managers assess the company's revenue performance in terms of type, quantity, quality, price, and payment terms, while also monitoring cost estimates and financial operations By analyzing this data, companies can implement strategies to enhance business activities, reduce costs, and boost revenue in future periods.

Accurate accounting of expenses, revenue, and income is essential for assessing business performance and enabling state authorities, such as tax agencies and statistical offices, to effectively monitor compliance with financial obligations This information supports the development of informed policies aimed at fostering comprehensive growth in the national economy.

Accounting information regarding expenses, revenue, and income is crucial for stakeholders such as investors, suppliers, and creditors This data enables these parties to understand the financial health of a business, allowing them to make timely and informed decisions that best serve their interests.

Effective accounting of expenses, revenue, and income is crucial for delivering timely and relevant information that aids decision-making in businesses Organizing these accounting processes scientifically enhances the role of general accounting in financial management, ensuring that enterprises can make informed choices and optimize their economic performance.

1.1.3.2 The duties of accounting for expense, revenue, income and business results determination in business service provider (BSP)

For businesses, especially service providers, accurately recording contract revenue and assessing financial performance is crucial By effectively managing expenses, revenues, and income, companies can gain a comprehensive view of their operational efficiency, enabling them to make informed economic decisions that ensure stability and growth.

The determination of business results is crucial for the overall economy, as it forms the foundation for generating revenue for the State Budget In today's environment, where attracting investment capital through the stock market is increasingly prevalent, the significance of assessing business performance grows even more This is largely because strong business results play a vital role in attracting investment capital from various economic entities.

For the above reasons, enterprises need to determine the role and duties in expense, revenue, income accounting and determine the business results as follows:

To effectively determine revenue accounting objects, businesses must consider their production characteristics and management requirements Selecting appropriate methods and conditions for recording revenue is essential to align with the specific needs of the enterprise.

Organizing accounting documents and systems in line with accounting standards and regulations is essential for effectively managing revenue information and determining business results for enterprises.

Implementing a scientifically organized accounting system is essential for effective financial management This involves clearly defining the responsibilities of each employee and accounting department, particularly in areas such as expense tracking, revenue management, income accounting, and business results analysis By establishing clear roles, organizations can enhance accountability and streamline their financial processes.

 Organizing the preparation and analysis of revenue accounting reports, determine business results, providing necessary information to help business managers make decisions quickly to perfect business operation

1.2 Accounting for expenses, revenue, income and determination of business results in business service provider (BSP)

1.2.1 Accounting for expense in business service provider (BSP)

The cost of goods sold (COGS) also referred to as cost of services, is how much it costs to produce your services.

Business service providers operate without the need for inventory to deliver their services Their expenses are reflected in the cost of services, or cost of revenue, rather than through direct material costs.

Their direct labor costs are the salaries paid to the professionals delivering the services, wages for part-time or freelance professionals and the costs of delivering the services.

- Other documents which relating to rendering of services

Account 632 – “Cost of goods sold”.

This account is used to record the cost of services

Diagram 1.2.1.1 Accounting entries – Ac 632: Cost of goods sold

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