Student: Nguyen Thu Phuong

Class : Auditing K59A

Student’s code: 11173845

Structure of the accounting practices report

I) Company:
- Aloha mall supermaket – Thai Hung company
- Location: 2269 Hung Vuong street – Viet Tri city – Phu Tho province
- Business ID (or tax code): 2600336936

II) Structure:
1. Table of contents.
2. List of abbreviations.
3. List of diagrams and tables.
4. Introduction.
5. Contents
No of
CONTENT
page
Chap 1: Overall of the organizational unit
1.1 History of formation and development
- Activated from 10/05/2005
- Number of accountants: 4
- The development by the time: the result of revenue, profit,
the number of employees …
1.2 Business characteristics and organization of production and
business 10 -15
- Manufacturing technology pages
1.3 Organizational management characteristics
- Business management
- Financial management
- Accounting (accounting policy, accounting method, process,
organization …)
- Diagram of management: Board of director, department
Chap 2: Situations of accounting organization of the unit
2.1 The organization of accounting apparatus
- Dram the diagram: chief accountant, accountants, treasurer,
cashier, employees,…
=> what they do
2.2 Accounting policies
- Applied Circulars 200/ Decree 133
25 – 30
- What types of licenses, documents they use => example
pages
- General ledger, accounting report, admin report…
- Accounting practice sections: Cash accounting, Salary
accounting, revenue accounting,
+ Used accounts
+ Licenses and documents
+ Rules of keeping business accounts: Debit, credit

Chap 3: Evaluation the situations of the unit

3.1 Advantages and disadvantages
- Based on chap 2. What are the advantages and disadvantages of
the accounting systems
The number of accountants is enough or not? Their experience?
The working assignment is suitable or not? Evaluate the
combination of accountants.
- The Financial paper and applied policies are compliance or not =>
Evaluate 5 – 10
- The storage of financial paper and documents pages
- Document rotation: timely, logic
- Accounting account: detail accounts
- Book, general ledger, Financial Statement: income statement,
balance sheet, cash flow statement, …
3.2 Recommendation
- The solution to solve the weakness and enhance more strength
3.3 Conditions of recommendation

Conclusion
References
Appendix