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CHAPTER 1: OVERVIEW ABOUT NO.473 JOINT STOCK COMPANY 1.1. History and development of No. 473 joint stock company 1.1.1. General information 1.1.2. The Establishment and Development 1.2. Business activities 1.2.1. Characteristics of business 1.2.2. Business organization 1.3. Management organization 1.3.1. Model of management organization 1.3.2. Functions, responsibility of departments CHAPTER 2: ACCOUNTING DEPARTMENT AND ACCOUNTING SYSTEM AT NO.473 JOINT STOCK COMPANY 2.1. Accounting Department of NO.473 COMPANY 2.2. Accounting System at NO.473 COMPANY 2.2.1. Accounting Policies 2.2.2. Accounting documentations 2.2.3. Chart of accounts 2.2.4. Accounting Books 2.2.5. Accounting Reports CHAPTER 3: ASSESSMENTS AND RECOMMENDATION ABOUT NO.473 JOINT STOCK COMPANY 3.1.Assessments 3.1.1. Advantages 3.1.2.Disadvantagesand the causes 3.2. Recommendations 3.3. Conditions for appling the recommendations CONCLUSION REFERENCES
Internship report Supervisor: Mrs.Dang Thi Thuy Hang INTERNSHIP REPORT AT NO 473 JOINT STOCK COMPANY TABLE OF CONTENTS CHAPTER 1: OVERVIEW ABOUT NO.473 JOINT STOCK COMPANY 1.1 History and development of No 473 joint stock company 1.1.1 General information 1.1.2 The Establishment and Development 1.2 Business activities 1.2.1 Characteristics of business 1.2.2 Business organization 1.3 Management organization 1.3.1 Model of management organization 1.3.2 Functions, responsibility of departments CHAPTER 2: ACCOUNTING DEPARTMENT AND ACCOUNTING SYSTEM AT NO.473 JOINT STOCK COMPANY 2.1 Accounting Department of NO.473 COMPANY 2.2 Accounting System at NO.473 COMPANY 2.2.1 Accounting Policies 2.2.2 Accounting documentations 2.2.3 Chart of accounts 2.2.4 Accounting Books 2.2.5 Accounting Reports CHAPTER 3: ASSESSMENTS AND RECOMMENDATION ABOUT NO.473 JOINT STOCK COMPANY 3.1.Assessments 3.1.1 Advantages 3.1.2.Disadvantagesand the causes 3.2 Recommendations 3.3 Conditions for appling the recommendations CONCLUSION REFERENCES Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang List of abbreviations No Abbreviation JST 2935/QĐ-BGTVT Meaning Joint stock company 2935/Quyết định- Giao thông Vận tải (Decision no 2935 of Misnitry of Transport) BOT Build-Operate-Transfer BT Build-Transfer CEO Chief Executive Officer Circular 200/2014/TT-BTC on 200/2014/TT-BTC : 200/2014/thông tư-Bộ Tài guidelines for accounting policies for enterprises HR department Human Resources department Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang List of tables and diagrams Table 1.1 Company’s main activities Table 1.2 Company’s main activities Table 1.3.Foreign joint venture companies in some projects Diagram 1.1 Diagram of management organization Diagram 2.1.Diagram of accounting syste Picture 2.1 CADS 2008 interface Diagram 2.2.The process of transferring documents Diagram 2.3 The process of recording account on computer Diagram 2.4 The process of transferring documents in salary and wage Diagram 2.5 The process of transferring documents in material and equipment accounting Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang Preface In the market economy with the management of State-oriented Socialism, the construction industry is an important sector, which is one of the factors to contribute to the growth of country With the fast development currently, the mission of construction industry is not simple but we believe that with the experience, construction industry will achieve the goal of national economy To achieve that, the construction industry in general and businesses in spectific have to depend on many different factors.nterprises need to be really dynamic, constantly innovate, develop their potential and their strengths, , which are the determinants of success in the competition to win the favor on the market Recognizing the important issues mentioned above, No 473 Joint stock company constantly innovate and develop their potentials and strengths to suit the actual situation and the development of the country Especially in accounting system of company , No 473 JSC have a full and completed accounting system that I have learned so much while I was interning in No 473 JSC Using the knowledge that I has been teached at the school, along with the enthusiastic help of the functional departments of No 473 JSC - where I have interned - I'm pleased to present my report My report is divided into chapters: - Chapter 1: Overview about No 473 joint stock company - Chapter 2: Accounting department and Accounting system of No 473 joint stock company - Chapter3: Assessments and Recommendations about No 473 JoinStock company’s accounting system Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang Chapter 1: Overview about No 473 joint stock company 1.1 The History and development of No 473 joint stock company 1.1.1 General information - Tran Ngoc Mai Trade name : JOINT STOCK COMPANY No.473 Address : 07 – Nguyen Canh Hoan street – Vinh city – Nghe An province Director : Mr Nguyen Xuan Hai Phone: 0383.532229 Fax: 0383.532320 Bank account: 510100 00000 168 at Bank for Investment and Development of Vietnam JSC Tax code : 3000108087-1 Charter capital: 115.000.000.000 VND Legal foundation: According to Minister of Ministry of Transport’s decision no 2935/QĐ-BGTVT on 8th October,2010 Internship report Supervisor: Mrs.Dang Thi Thuy Hang - Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang 1.1.2 The Establishment and Development - Development process: Former of No 473 JSC is the 71A company which was founded in 1973 by Ministry of Transport The 71A company incharged of ensuring traffic in the IV area July 1977 ,the 71A company merged with No.871 company and took the name No.773 company August 1978, No.773 company merged with No.869 company and named No.473 company On 15th June, 1993,No.473 company officially established under the QĐ – TCCB – LĐ decision of the Ministry of Transport November 2002, No.473 company merged with No.480 company under decision no 3871 of Ministry of Transport - Activities Summarizing some current projects of No 473 JSC : Table 1.1 Company’s main activities Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang Table 1.2 Company’s main activities Tran Ngoc Mai Internship report - Tran Ngoc Mai Supervisor: Mrs.Dang Thi Thuy Hang Achievements 01 Independence Medal Second Class (2013) Internship report Supervisor: Mrs.Dang Thi Thuy Hang 01 Independence Medal Third Class (2002) 04 Labor Medals First Class (1976,1985,1990,1995) 05 Labor Medals Second Class (1973, 1974.1990, 1994 )(which has Medal for individual) 11 Labor Medals in 1975, 1980, 1983, 1990, 1993, 2001, 2013 (which has Medals for individuals) 211 Medals of Resistance against American to save country 05 Souvenir flags were given by Prime Minister as awards (1976, 1980, 2000, 2001, 2002) 08 Emulation flags of the Prime Minister (1976, 1990, 2000, 2001, 2002, 2004, 2006, 2012) 11 Emulation flags from the Ministry of Transport (1974, 1976, 1980, 1990, 1993,1994, 1998, 1985.1987,1999, 2002) 96 Merit certificates from Ministry of Transport and People’s Committee of province Gold medals for quality of: Hien Luong bridge , Dong HA bridge , Quan Hau bridge, Song Hieu bridge,Do Luong bridge No.473 JSC also received Labor Medal Class by Prime Minister as a hero in innovation period Company was rated Class I in the field of construction Dong Ha Bridge, Hien Luong Bridge Tunnel No 8, Cua Hoi Port are No.473 JSC’s projects September 2002, No473 company was certified quality management standard ISO 9001: 2000 Currently, the company is conducting equitization and sell shares to raise more investitions in order to create more capital for business activities 1.2 Business activities 1.2.1 Characteristics of business - Business activities: Construction of transportation, irrigation, industrial, civil and electrical works in VietNam and abroad Investing in the construction of public transportation in the form of BOT, BT Production and trading of construction materials Export and import materials and equipment of transportation Construction of 35 KV power substations and lines Testing of building materials and quality of traffic construction Tran Ngoc Mai 10 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Allocation of salary and social insurance sheet Salary payment sheet for overtime Weekly employee timesheet Certificate of Social indurance Paid Sick Leave Accounts: 334 : Payables 338 : Other payable 3383: Social insurance 3384: Health insurance 3386: Unemploy insurance 3382: Labor union fees The process : Diagram 2.4 The process of Salary and wages accounting Note: Daily entry Automaticaly entry (to Ledger/Financial statement ) Reconciliation Everyday,basing on employees and salary documents,salary payment table, time sheet….accountants record them in the salary and wages section of accounting software CADS 2008 According to the process of accounting software, the information is automatically entered into the nominal ledger and related accounting report General journal , general ledger of accounts 334,338 and detailing ledger of accounts 334,338 are formed Tran Ngoc Mai 24 Internship report Supervisor: Mrs.Dang Thi Thuy Hang At the end of the month,basing on general document sheet and data in accounting software, accountant sum up and and start making financial statement , managerment report 2.3.2 Accounting for material and supplies Documents: Goods receipt note, goods delivery note Tran Ngoc Mai 25 Internship report Tran Ngoc Mai Supervisor: Mrs.Dang Thi Thuy Hang 26 Internship report Tran Ngoc Mai Supervisor: Mrs.Dang Thi Thuy Hang 27 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Records of materials,instrument and tools Tran Ngoc Mai 28 Internship report Tran Ngoc Mai Supervisor: Mrs.Dang Thi Thuy Hang 29 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Purchasing sheet Records of material in the end of period Accounts: 152: Raw materials 1521: Main raw materials The process: Tran Ngoc Mai 30 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Diagram 2.5 The process of materials and supplies accounting Note: Daily entry Automaticaly entry (to Ledger/Financial statement ) Reconciliation Everyday,basing on goods receipt note, goods delivery note, receipt voucher , payment voucher,….accountants record them in the inventory section of accounting software CADS 2008 According to the process of accounting software, the information is automatically entered into the nominal ledger and related accounting report General journal , general ledger of accounts 152,153, detailing ledger of accounts 152,153 and stock card are formed At the end of the month,basing on general document sheet and data in accounting software, accountant sum up and and start making financial statement , managerment report Example: Tran Ngoc Mai 31 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Figure 2.1 General Journal (TRÍCH) SỔ NHẬT KÝ CHUNG Tháng năm 2017 Ngày ghi sổ Chứng từ Số 01/06 Diến giải Số hiệu tương ứng Ngày 01/06 Nợ … Mua 802 thép hình TK Số phát sinh Có Nợ kg 152 Có 8.220.000 1111 06/06 06/06 … Trả tiền thuê xe 642 8.220.000 3.000.000 1111 3.000.000 … 09/06 09/06 Rút tiền BIDV 1111 96.000.000 11214 21/06 15 21/06 … Thanh toán tạm 642 ứng (Trần Lan ) 96.000.000 6.000.000 141 30/06 19 30/06 … Chi tạm ứng 141 (Nguyễn Thúy Anh ) 6.000.000 12.500.000 11212 Cộng phát sinh Kế toán trưởng 8.476.210.000 Ngày 30 tháng năm 2017 12.500.000 8.476.210.000 Giám đốc Đã Ký Đã Ký Thái Thị Thu Hồng Nguyễn Xuân Hải Figure 2.2 Ledger account 1111 Tran Ngoc Mai 32 Internship report Supervisor: Mrs.Dang Thi Thuy Hang (TRÍCH) SỔ CÁI TÊN TÀI KHOẢN : TIỀN MẶT Tháng năm 2017 Đơn vị tính : Đồng Ngày ghi sổ Chứng từ Số Diến giải Ngày 01/06 01/06 06/06 06/06 09/06 09/06 Trang nhật ký TK đối ứng Số phát sinh Nợ Có Nợ 89.475.000 Dư đầu kỳ … Mua 802 kg 152 thép hình … Trả tiền thuê xe 642 … Rút tiền BIDV … Cộng phát sinh Dư cuối kỳ Có 8.220.000 3.000.000 11214 96.000.000 112.453.000 47.038.000 154.890.000 Ngày 30 tháng năm 2017 Kế toán trưởng Đã Ký Thái Thị Thu Hồng Giám đốc Đã Ký Nguyễn Xuân Hải Figure 2.3 Subsidiary ledger Tran Ngoc Mai 33 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Đơn vị: CÔNG TY CỔ PHẦN 473 Mẫu số S05b-DNN Địa : (Ban hành theo QĐ số 48/2006/QĐ-BTC ngày 14/9/2006 Bộ trưởng BTC) SỔ KẾ TOÁN CHI TIẾT QŨY TIỀN MẶT Tài khoản : 1111 Tháng năm 2017 Ngày tháng ghi sổ Ngày tháng chứng từ A B 1/6/2017 1/6/2017 6/6/2017 6/6/2017 9/6/2017 9/6/2017 Số hiệu chứng từ Thu C Chi D Diễn giải E Số dư đầu kỳ Mua 802 kg thép hình Trả tiền thuê xe Rút tiền BIDV … Tồn cuối kỳ TK đối ứng Số phát sinh Nợ Số tồn Ghi G Có F 89.475.000 152 8.220.000 642 3.000.000 11214 47.038.000 Ngày 30 tháng năm 2017 Người ghi sổ Đã Ký Trần Thị Thiện Tran Ngoc Mai Kế toán trưởng Đã Ký Thái Thị Thu Hồng 34 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Chapter 3: Assessments and Recommendations about No 473 JoinStock company’s accounting system 3.1 Assessments 3.1.1 Advantages Accounting system of No.473 JSC was held quite fully and strictly following the guidelines of Transpost Corporation The transfer of documents process in No 473 JSC is legal, ensure the implementation of fiscal year, as well as solve the economic problems arising correctly Accountants can use computer proficiently combine using general journal methodand the choice of using regular enumeration method for inventory is really reasonable That brought great effects over years The accounting system is relatively complete, fully reflect the accounting contents and meet the management requirements Accountants are competent , qualified professional, working with high sense of responsibility, always update the new rules on accounting regulations issued of the state Besides, the company was using accounting software, CADS This software help reducing the workload for accountants but still guarantees to provide information to management on time 3.1.2 Disadvantages and the causes Due to the scale of the company is large, recently the company has also focused on developing, accountant’s workload recently is slightly overloaded Because of construction industry’s speciality , company have to depend on investors to process to construct , so the processing is lack of discipline sometimes.Accounting system sometimes does not match the situation of construction, the material distribution is also depend tô much on finance At present, despite all the manipulations are performed on computer But there are also a lot of difficulties because the program operates is not yet articulated So the accountants have to update regularly and complete program system Although there are highly skilled accountants but with the large amount of work and the company is on a strong development plus the rising up of workload for each accountants in the end of each month , each quarter so the work pressure might affect the progress of the work 3.2 Recommendations Tran Ngoc Mai 35 Internship report Supervisor: Mrs.Dang Thi Thuy Hang - Company should focus on improving the quality of accountants then create good working environtment for the accountants, accounting regime applicable to increasingly complete more accounting works - The accounting department should actively engage in research to improve the business organization, building business strategy in order to exploit the full potential of the company - Assign reasonablely works to raise professional qualifications of employees, accountants ,enhance the inspection and control of accounting process to detect errors early and solve problems on time - Report timely, accurate and correct to the director and managers, financial agencies, law agencies about law violations or violate policies, regulations and rules as well as the regulations of the State and company - Give more attention to employees and especially accountants so they can be assured of good work and complete assigned work better 3.3 Conditions for appling the recommendations - Company have to have budget to invest in training employees and upgrade the technology Tran Ngoc Mai 36 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Conclusion The quality of accounting standards is always one of the most important factors to help organizations progress in the modern world It is essential for businesses as a supply source of raw materials, appliances, machinery and so forth With the development of global economy, capital is a determinant element of the organizational growth That is the reason why a company concentrates on the way using budget as well as taking advantage of financial leverage to foster its development The most desirable leverage source considers to be bank loan, which is not only very popular and easier-seeking than any other types of debt in Vietnam, but also preferable thanks to its stable interest rate Therefore, it is beneficial for a business to utilize bank loan for more grow opportunities during its operations This is an explanation for my study about the process of bank loan at No.473 JSC During the period of internship, I have acquired a lot of valuable knowledge Firstly, it is how to work and communicate with older colleagues who tend to be more demanding and conservative than young generations As a newcomer, the most important characteristic is to be obedient and enthusiastic to perform any task assigned Secondly, I also extend my horizons when making comparisons between knowledge in theory and practical knowledge I now have a deeper understanding about the real process of manufacturing at a specific business and diversify my perspective about the working environment in a finance and accounting department Tran Ngoc Mai 37 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Reference 1,Website No 473 JSC : http://jsc473.com.vn/home/default.aspx 2,Company’s document 3,No 473 JSC ‘s 2016 Financial Statement 4,Circular 200/2014/TT-BTC on guidelines for accounting policies for enterprises Tran Ngoc Mai 38 ... 1.1 Company’s main activities Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang Table 1.2 Company’s main activities Tran Ngoc Mai Internship report - Tran Ngoc Mai Supervisor:... 26 Internship report Tran Ngoc Mai Supervisor: Mrs.Dang Thi Thuy Hang 27 Internship report Supervisor: Mrs.Dang Thi Thuy Hang Records of materials,instrument and tools Tran Ngoc Mai 28 Internship. .. Resources department Tran Ngoc Mai Internship report Supervisor: Mrs.Dang Thi Thuy Hang List of tables and diagrams Table 1.1 Company’s main activities Table 1.2 Company’s main activities Table 1.3.Foreign