TON DUC THANG UNIVERSITY

FACULTY OF ACCOUNTING

INTERNSHIP REPORT
ACCOUNTING FOR CASH AND RECEIVABLES AT
VIET NHAT ALUMINUM AND GLASS
CONSTRUCTION CO.,LTD

LECTURER: MS. LE THI MY HANH

MR. NGUYEN TAN DAT

STUDENT: TRAN THI VAN ANH

ID STUDENT NO. : 21606011

CLASS: 16020111

HO CHI MINH CITY, JANUARY 2022

 TON DUC THANG UNIVERSITY
FACULTY OF ACCOUNTING

INTERNSHIP REPORT
ACCOUNTING FOR CASH AND RECEIVABLES AT
VIET NHAT ALUMINUM AND GLASS
CONSTRUCTION CO.,LTD

LECTURER: MS. LE THI MY HANH

MR. NGUYEN TAN DAT

STUDENT: TRAN THI VAN ANH

ID STUDENT NO. : 21606011
CLASS: 16020111
 HO CHI MINH CITY, JANUARY 2022

LECTURER'S COMMENTS

Student: Tran Thi Van Anh Student ID: 21606011 Class: 16020111

Lecturer: Ms. Le Thi My Hanh and Mr. Nguyen Tan Dat

Content of Assessments:

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 PHIẾU CHẤM ĐIỂM BÁO CÁO TẬP SỰ NGHỀ NGHIỆP
NGÀNH KẾ TOÁN- HỆ CHẤT LƯỢNG CAO
SVTH: TRẦN THỊ VÂN ANH MSSV: 21606011 Lớp: 16020111
GVHD: Cô LÊ THỊ MỸ HẠNH & Thầy NGUYỄN TẤN ĐẠT
GVPB:………………………………………………………………………………………
1. Phần 1 ( Điểm đánh giá của DN) (3,0 điểm)
Điểm tối Điểm chấm Điểm quy
STT Nội dung Yêu cầu
đa DN đổi (30%)

1 Điểm đánh giá của DN tiếp Dựa vào điểm đánh giá trên
3,0 ……………. …………….
nhận SV phiếu chấm điểm của DN
Tổng điểm 3,0 ……………. …………….

2- Phần 2 (do BP phụ trách & giáo vụ Khoa chấm) (1,0 điểm)

ST Điểm tối
Nội dung Yêu cầu Điểm chấm
T đa

2.1 Tác phong TSNN Tham gia đầy đủ các buổi định hướng của
0,5
Khoa.
2.2 Tuân thủ các quy định của Nộp phiếu đăng ký đề tài và Nhật ký TSNN,
Khoa Báo cáo TSNN theo đúng quy định về hình 0,5
thức và thời gian
Tổng điểm 1,0 …………….

3- Phần 3 (do GVPB + GVHD chấm) (6,0 điểm)

STT Nội dung Yêu cầu Điểm tối đa Điểm chấm

GVHD GVPB GVHD GVPB
- Tuân thủ đúng quy định và yêu cầu
của Khoa và GVHD về kết cấu chung 0,25 0,25
3.1 Hình thức trình bày (0,5) của BCTSNN.
- Trình bày rõ ràng, đẹp mắt, không có
0,25 0,25
lỗi chính tả
3.2 Tác phong, tuân thủ hướng dẫn - Gặp GVHD đầy đủ, chuyên cần, chịu
(0,5) khó, ham học hỏi & thực hiện theo 0,25
hướng dẫn của GVHD
- Chủ động, tự giác và có những suy
nghĩ độc lập, sáng tạo phù hợp với yêu 0,25
cầu của BCTSNN
Tác phong chuyên nghiệp (Trang
0,5
phục, giờ giấc)
3.3 Chapter 1: Overview of previous - SV đưa ra được cái nhìn khái quát
reports (0,5) các bài báo cáo trước, chỉ ra những
 điểm liên quan đến bài báo cáo thực
tập (liên quan đến đề tài hoặc văn 0,5
phong viết báo cáo thực tập theo chuẩn
quốc tế, v.v)
- SV có trích dẫn đầy đủ tên tác giả,
đề tài báo cáo, năm thực hiện.
- SV sử dụng ngôn từ của mình để thể
hiện ý tưởng của những bài nghiên cứu
trước.
3.4 Chapter 2: Introduction of an
organization (0,5) - Tuân thủ theo đề cương chung của 0,25
- General introduction khoa
- Organizational structure - Trình bày đầy đủ, ý tứ mạch lạc, rõ 0,25
- Products/ service offering ràng
- Vision for the future (optional)
3.5 Chapter 3: Internship procedure
(3,5)
3.1 Internship activities (1,0) - Trong mục này SV cần trình bày sơ
lược về điều kiện làm việc và chức 0.25
năng công việc trong phòng ban SV đã
thực tập.
- Liệt kê tất cả các công việc được
giao trong thời gian thực tập, sau đó 0.5
giải thích chi tiết tính chất từng công
việc (công việc hành chính, công việc
liên quan đến chuyên ngành)
- SV đưa ra nhận xét hiệu quả hoàn
thành các công việc được giao. Từ đó 0.25
tổng kết những kinh nghiệm, kỹ năng
đạt được trong thời gian thực tập.

- Tuân thủ các mục theo đề cương chi

3.2 Actual Accounting/ Auditing
procedure (2,0)
tiết của GVGS với nội dung trình bày
theo đề cương một cách đầy đủ, rõ 1,0
ràng, minh họa cụ thể bằng chứng từ, ý
tứ mạch lạc.
- Có những nội dung bổ sung khác hay
và phù hợp với mục tiêu của chương và 1,0
đơn vị tập sự nghề nghiệp. Đồng thời
thể hiện kiến thức chuyên môn và nhận
thức thực tế tốt.

- SV tổng kết lại những ý kiến trọng

3.3 Conclusion (0,5) yếu của bài trong quá trình báo cáo 0.5
thực tập. SV có đưa ra những ý kiến
đánh giá trong thời gian thực tập.

Minh họa chứng từ đầy đủ, sinh động

3.6 Phụ lục (0,5) 0,5
về những nội dung có liên quan đề tài
Nội dung báo cáo đạt yêu cầu và đúng
3.7 Kiểm tra nội dung BCTSNN 1,0
quy định
 Kiểm tra kiến thức lý thuyết liên Nắm vững kiến thức lý thuyết chuyên
3.8 1,0
quan đến đề tài môn liên quan đến đề tài
Kiểm tra kiến thức/nhận thức Nắm vững nội dung đề tài đã trình bày
3.9 trong BCTSNN, thực trạng công tác kế 1,0
thực tế liên quan đến đề tài
toán/ kiểm toán tại DN
Khả năng sử dụng tiếng Anh để Trả lời lưu loát, tự tin, chuyên nghiệp
3.10 2,0
trả lời câu hỏi phản biện của SV bằng tiếng Anh
Tổng điểm phần 3 6,0 6,0

Lưu ý:
- Điểm tổng cộng = Điểm phần 1 + Điểm phần 2 + Điểm phần 3 + Điểm thưởng
(trong đó: Điểm phần 3=(GVHD+GVPB)/2)
- Điểm tổng cộng được ghi nhận sau khi đã có điểm phản biện và điểm thưởng sau buổi
phản biện

ĐIỂM TỔNG CỘNG: ………………. BẰNG CHỮ: ……….

………………………
Ngày …. Tháng ….. năm …..
GVHD GVPB
 LIST OF DIAGRAMS

Numerical Name of diagram No.

order
Diagrams 2.1 Organizational structure of Viet Nhat Aluminum Glass 4
Construction Co., Ltd

Diagrams 2.2 Sales process of Viet Nhat Aluminum Glass Construction Co., 6
Ltd

Diagrams 3.1 Process of rotating accounting vouchers to increase cash 15

Diagrams 3.2 Diagram of cash payment vouchers 22

Diagrams 3.3 Flow chart of deposit receipts 25

Diagrams 3.4 Diagram of circulation of deposit payment documents 30

LIST OF TABLES

Numerial Name of Tables No.

order
Table 3.1 General diary 18
Table 3.2 Ledger account 111 19
Table 3.3 Ledger Account 111 24
Table 3.4 Ledger Account 112 27
Table 3.5 Ledger Account 112 34
Table 3.6 Ledger Account 131 38

LIST OF PICTURES

Numerial Name of picture No.

order
 Picture 2.1 Logo of Viet Nhat Aluminum Glass Construction Co., Ltd 3
Picture 2.2 Construction of aluminum and glass facades at Xuyen A Hospital 7
Picture 2.3 Construction of automatic doors 8
Picture 3.1 WPRO aluminum and glass material management software 10
PREFACE

It can be said that, in order to evaluate the prosperity of an enterprise, in addition to the
income statement, accounting for capital in cash and receivables plays an equally
important role because it is a process associated with the business existence. Cash capital
is a type of business asset with the highest liquidity.
Currently, the developed world and domestic enterprises are also adapting quickly to not
be left behind by freely doing business widely, so the cash flow is increasingly complex,
large and continuous.
Based on the instant solvency and the circulation of capital in cash, we can evaluate the
economic performance and financial performance of the enterprise. From there, check and
fix. Stemming from that important role, I chose the topic "Accounting of cash capital and
receivables at Viet Nhat aluminum and glass construction company limited". The
structure of the report consists of three main parts:
CHAPTER 1: AN OVERVIEW OF PREVIOUS REPORT
CHAPTER 2: INTRODUCTION OF COMPANY
CHAPTER 3: INTERNSHIP PROCEDURE
 ACKNOWLEDGMENT

Through more than 4 years studying at Ton Duc Thang University, I have learned a lot of
knowledge and this report is the result of training and continuous support of the entire
Board of Directors of the University. School in general and Lecturer in the Faculty of
Accounting.
- I would like to thank and especially to Ms. Le Thi My Hanh and Mr. Nguyen Tan Dat
for taking her precious time to wholeheartedly guide me to complete this report.
- I would also like to thank the Director of Viet Nhat Aluminum Co., Ltd - Nguyen Ai
Thi for accepting the invitation to let me come directly to the company to learn practical
experience in the office environment and professional manner. The profession and
especially the application of accounting knowledge in practice are always changing and
require us to constantly learn.
- Finally, I would like to thank Ms. Pham Thi Minh Thuy for guiding and teaching me
during my internship in the accounting department.
Due to the long time of the epidemic, the internship process encountered many
difficulties, so the report could not avoid shortcomings. I hope the teachers will guide me
further so that I can complete and achieve good results.
Once again, thank you very much to all the teachers of Ton Duc Thang University and
Viet Nhat Aluminum Co., Ltd. wishes for good health and success.
Ho Chi Minh City, January 2022
 CONTENTS

CHAPTER 1 ......................................................................................................................1

OVERVIEW OF PRIOR REPORT ................................................................................1

CHAPTER 2 ......................................................................................................................3

INTRODUCTION OF VIET NHAT ALUMINUM GLASS CONSTRUCTION

COMPANY LIMITED .....................................................................................................3

2.1 Company introduction ................................................................................................3

2.1.1 General information ...............................................................................................3

2.1.2 History of formation and development ..................................................................3

2.2 Organizational structure ............................................................................................4

2.2.1 Organizational chart of the company ....................................................................4

2.2.2 Functions of each part ...........................................................................................5

2.3 Fields and lines of business .........................................................................................6

2.3.1 Field of business .....................................................................................................6

2.3.2 Sales process, service provision ..............................................................................6

2.3.2.1 Accessories business ..........................................................................................6

2.3.2.2 Construction and installation of works .............................................................6

2.4 Vision for the future ...................................................................................................8

CHAPTER 3 .......................................................................................................................9

INTERSHIP PROCESS ....................................................................................................9

3.1 Organization of accounting work at the company ...................................................9

 3.1.1 Applicable accounting principles and regimes ......................................................9

3.1.2 Accounting support software for aluminum and glass companies .......................9

3.2 Internship at the company ........................................................................................11

3.2.1 Conditions on means of accounting services .......................................................11

3.2.2 Work performed during the internship ................................................................11

3.3 Actual situation of capital accounting process in cash and receivables at Viet
Nhat Aluminum and Glass Construction Co., Ltd .......................................................13

3.3.1. General features of accounting for cash capital and accounts receivable ........13

3.3.1.1. Classification of company's cash capital accounting .....................................13

3.3.1.2. The system of accounts the company uses ......................................................13

3.3.1.3. User book system ............................................................................................13

3.3.2 Detailed accounting of capital in cash .................................................................13

3.3.2.1. Cash accounting .............................................................................................13

3.3.2.2. Accounting for bank deposits .........................................................................25

3.3.2.3. Accounting for accounts receivable from customers ......................................36

3.3.2.4. Accounting for other receivables ....................................................................40

3.4 Conclusion ..................................................................................................................42

REFERENCES ................................................................................................................44
 CHAPTER 1
AN OVERVIEW OF PREVIOUS REPORTS

With the topic "Accounting of cash and receivables" that I chose, I have researched
through many sources of reports, but the linked sources at the school's library are limited
because of the current epidemic situation. So, I read mainly reports uploaded on the web
of many universities.

I have consulted some previous reports such as: "Accounting of capital in cash and
accounts payable at Gurmyoung Vi Na Industry Co., Ltd" in 2016 by Le Dat Trieu,
Faculty of Accounting, Ton Duc Thang University. Based on the company's operating
process, the general ledger, the detailed book, the author has shown the increasing and
decreasing items of cash, bank deposits, receipts, payment slips and stating the arising
transactions that are easy to understand. easy to read.

Next is "Accounting of capital in cash and receivables at Tran Lam Express Trading
Service Co., Ltd" in 2015 by Nguyen Thi Ngoc Han, Faculty of Accounting and Auditing,
University of Technology, Ho Chi Minh City. In general, the report format is quite similar
to the standard required by the faculty. The author gives in turn the concepts, documents
used, specific accounting and basic coherent diagrams and documents that are easy to
understand.

And next is "Accounting of capital in cash and receivables at NoBLand Viet Nam Co.,
Ltd" in 2014 by Chau Duong Tu Tran, University of Technology, Ho Chi Minh City. This
report is highly appreciated for its meticulous attention to detail. The author has gone
from theory to practice in business. Give definitions of each item of cash account,
accounts receivable, etc., Detailed accounting, Inventory process. From there, provide
management information to handle the difference. There are also very good and
outstanding reviews.

Overall ratings, each report has its own strengths and weaknesses. However, depending
on the conditions of the internship company and the logic, the author can fully exploit the
1
problem and make his thesis detailed, interesting and convincing to the readers or not.
Regarding the content of the topic, it still revolves around the main basic issues.

In short, the reports you all have grasped from theory to apply in practice are quite good,
reflecting well the state of the business through your own eyes.

All that helped me gain experience and envision the best direction for my upcoming
report.

2
 CHAPTER 2
INTRODUCTION OF VIET NHAT GLASS CONSTRUCTION COMPANY
LIMITED

2.1 Introduction of company

2.1.1 General information
• Company name: Viet Nhat aluminum and glass construction Co., Ltd
• Tax code: 0312547398
• Tax address: Lot U, No. 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho
Chi Minh
• Legal representative: NGUYEN AI THI
• Phone: 0982736161
• Issue date: 11/18/2013
• Main industry: Finishing construction works
• Website: Nhomkhivietnhat.com.vn or thicongnhomtinh.com.vn
• Email: inf@thicongnhomkhi.com.vn
• Status: Still working
• Logo:

Picture 2.1: Logo of Viet Nhat Aluminum Glass Construction Co., Ltd)
(Source: Internet data of Viet Nhat Aluminum Glass Construction Co., Ltd)
2.1.2 History of information and development
 In 2013, the company established the first branch office with the main office in
District 4, Ho Chi Minh City and a factory located on Duong Duc Hien street, Tan
Phu district.
3
  The factory is invested in modern, machinery is imported directly from Europe to
bring top quality and aesthetics.
 Currently, the company is a distributor of genuine accessories of Hafele, AMG,
Amsure, Vickini, VVP, NewStar... will provide customers with the best solution
for choosing the most suitable accessories for every company. submit.
 After 8 years of operation in the field of design, installation and completion of
works, the company has made great strides with three branches stretching in Ho
Chi Minh City, Vung Tau and Binh Dinh.
2.2 Organizational structure
2.2.1 Organizational chart of the company
At the head office, the company has the following organizational chart:

D
iagram 2.1: Organizational structure of Viet Nhat Aluminum Glass Construction Co., Ltd

(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )

2.2.2 Function of department

4
 Chief Executive Officer:
- Directly runs the company based on company policies and regulations. At the
same time, he is the representative responsible for the company to the state,
responsible for observing and promoting the development of the company.
 Accounting department:
- Carrying out all the work of financial management, accounting, accounting
statistics, economic information statistics of the company in accordance with
the Ordinance on Statistical Accounting, the Law on Accounting and other
relevant laws and regulations. provisions of the law to ensure effective
business, preservation and development of capital.
- Coordinate with the administrative - human resources department to pay
salaries and bonuses to employees in accordance with the regime and on time.
Monitor the payment process of customers through the banking system, be
responsible for settling debts with customers. Open books, store documents
related to delivery.
 Planning and business department:
- Is a unit under the management apparatus of the company, has the function of
advising the CEO to operate the business in accordance with the law and bring
high efficiency.
- Research on the market and competitors for the company Plan the details of
the contract
 Human Resources Department:
- Prepare monthly reports on personnel changes.
- Responsible for drafting and storing all kinds of documents, records,
documents, contracts of the Company and other information related to the
Company.
- Implement regulations to ensure the rights and obligations of employees such
as salary, bonus, allowance, welfare, etc.

5
  Construction department, factory:
- Direct production, construction, installation and implementation of the
company's project plans
2.3 Areas and lines of business
2.3.1 Field of business
- Main industry: Finishing construction works
- Viet Nhat Aluminum Glass Company is proud to be a leading unit in terms of
technical expertise in manufacturing, construction, installation and distribution in the
following categories: providing package solutions for aluminum and glass and
distribution. genuine accessories distribution
2.3.2 Sales process, service provision
2.3.2.1 Accessories business
Distributing genuine accessories of Hafele, AMG, Amsure, Vickini, VVP, NewStar...
Supply and installation of automatic gates, doors - gates - iron stairs, corrugated iron
roofs, stainless steel, ...
2.3.2.2 Construction and installation of works
The generalized process in the main stages is as follows:

Handover
cleaning
Complete
Processing
and
Prepare installation
materials,
Sample workshops,
submission machinery
and
equipment
Diagram 2.2: Sales process of Viet Nhat Aluminum Glass Construction Co., Ltd

6
 (Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )
Products offered:
- Supply of accessories and construction: hydraulic glass doors, tempered glass
walls, glass bathrooms.
- Design, supply and construction: façade glass walls, glass stairs, aluminum and
glass frames of Viet Nhat system, Tungshin, Inhua, Xingfa, Viet Phap...
- Supply of accessories and construction of automatic doors: Japan, Korea,
Taiwan, Italy,...
- Supply of all kinds of glass: Tempered glass, decorative glass, laminated safety
glass, art stained glass, sandblasted glass, soundproof glass - heat insulation,
stained glass - reflective glass - Lowe glass, Bulletproof glass , fireproof
glass…
- UPVC steel core plastic door
- Typical projects: Vinatex Factory and Showroom, Tan Son Nhat Golf Course
Operator, Tan Son Nhat Airport, Xuyen A Hospital, Suzuki Vietnam Factory, ..

Picture 2.2: Construction of aluminum and glass facades at Xuyen A Hospital

7
 Highway 22 – Cu Chi – Ho Chi Minh City

(Data source of the internet)

Picture 2.3: Construction of automatic doors

(Source: Internet data of Viet Nhat Aluminum Glass Construction Co., Ltd)

2.4 Vision for the future

Business motto: “PRESTIGE - QUALITY – DEVELOPMENT”, always attaching

corporate interests to the interests of customers and the social community for sustainable
development.

Striving to become the number one aluminum and glass construction distributor. At the
same time, expanding distribution branches in Hanoi, Hai Phong, expanding factory scale
in Ho Chi Minh City.

8
 CHAPTER 3
INTERNSHIP PROCEDURE
3.1 Organization of accounting work at the company
3.1.1 Applicable accounting principles and regimes
- Accounting system: The company applies the corporate accounting system, Vietnamese
accounting standards and guiding, amended and supplemented circulars of the Ministry of
Finance according to Circular 200/2014/TT- BTC
- Fiscal year: From January 1 to December 31 every year
- Principles and methods of revenue recognition: Revenue from the sale of goods and
provision of services is recognized at the time of transfer of title to the goods and the
issuance of a financial invoice or the completion of independent service provision. at the
time of collection.
- Calculate VAT according to the deduction method
- Cash accounting process:
Record information related to cash flow: cash, bank deposits
Receiving documents => Processing – Recording accounting books => Reviewing
reported data
3.1.2 Accounting support software for aluminum and glass companies
- In fact, at Viet Nhat Aluminum and Glass Construction Co., Ltd., the management of
goods in the field of construction and finishing works is very complicated because the
goods are aluminum bars, glass, components, ... are imported and exported. cumbersome
and cumbersome. cropping in many forms and units, so it is difficult to calculate and
manage. Therefore, the company used WPRO software to manage these items separately.
- Features of Wpro:
 Manage goods to avoid the risk of inventory or loss of goods
 Save time compared to recording book numbers
 Evaluate sales effectiveness
 Print receipts and payments
 Save labor cost

9
Picture 3.1: WPRO aluminum and glass material management software
(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )

Picture 3.2: Wpro's import and supplier management module

(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )
10
3.2 Internship at the company
3.2.1 Conditions on means of accounting services
Working equipment of accountants includes new generation laptops of famous brands
such as Hp, Dell, Acer ... using accounting software to manage aluminum and glass
materials; high-speed photocopiers and printers are capable of meeting the requirements
of working machinery and equipment.
3.2.2 Work performed during the internship
No Tasks Completion Achieve
level
1 Learn how to use Wpro . completed Know how to use internal
material management software to help support
support software and handle work in a
timely manner.
2 Studying the process of completed Know how the company
providing construction works to support other
completion services departments
3 Learn how to allocate the completed Understand how to account
labor cost of a finished for a finished product
product
4 Receive customer calls completed Know how to communicate
for advice and send email and introduce customers to
quotes to customers in products fluently and
need. professionally, no longer
faltering and afraid in
communication
5 Learn how to use completed Know how to use assistive
photocopiers, fax machines at work
machines to copy, scan,
and fax documents,
documents, contracts and
store contracts on the
system.
6 Enter the list, check the completed Practice fast typing skills
data on the Value Added and manipulate many
Invoice keyboard shortcuts
11
7 Send contract EMS to completed Know how to send express
customer mail
8 Learn more software to completed Learn how to get more
support work such as skills to work faster
Wpro, Teamwork,
utraview, ..
9 Prepare contract completed Do and take responsibility.
documents for customers Learn to be careful and
meticulous in the working
process to avoid mistakes
affecting the company.
10 Organize, store invoices completed Know how to arrange and
and check the list of store paper invoices in a
services used for the scientific and reasonable
month. way for easy access when
needed.
11 How to do an inventory of completed - Understand faster because
money? you have learned in theory:
And how to handle the Count the number of types,
difference number of sheets ->
Inventory minutes
– If there is a factual
difference with the
accounting books:
• Facts > accounting books:
Dr. 111/Account 3381
• Actual < accounting
book: Debit account 1381/
Credit account 111
- Handle: put in
711 or 811

12 At the end of the month, completed Being exposed to work,

please confirm the bank having the opportunity to
about the current account practice
balance (Statements,
supplementary books...)
12
 to compare the books on
the accounting books of
the World Bank - Bank's
subsidiary books.

3.3 Actual situation of capital accounting process in cash and receivables at Viet
Nhat Aluminum and Glass Construction Co., Ltd
3.3.1. General features of accounting for capital in cash and accounts receivable
3.3.1.1. Classification of company's cash capital accounting
The company's cash capital includes
- Cash
- Bank deposit
- Money is being transferred
3.3.1.2. The system of accounts the company uses
- Account 111 (Cash): Reflecting cash of the enterprise There are 3 sub-accounts)
- Account 112 (Bank deposits): Reflects the types of money kept at the bank
- Account 113 (Money in transit): Keeping track of the money that is in the process of
completing procedures
3.3.1.3. User book system
- Receipts
- Payment
- Fund inventory table
- Cash detail book
- Bank statements
- Detailed book of bank
3.3.2. Detailed accounting of capital in cash
3.3.2.1. Cash accounting
*Cash increase accounting

13
Content
- Cash, foreign currencies, gold and silver, precious metals, precious stones entered
into the fund.
- Excess cash, foreign currency, gold, silver, precious metals and gems in the fund
discovered during inventory.
- The difference in exchange rate increase due to revaluation of foreign currency
balance at the end of the period (for cash in foreign currency).
User account
Accountants use account 111 to record cash increase
Documents and books of use
- Receipts
- Recording vouchers
- Contracts, VAT invoices....
Accountants use books
- Ledger
- Detailed book of account 111...

14
The process of transferring documents and books

Payer Accounting Chief accountant Treasurer

payment

Recomm Make a Sign and

end to receipt approve
pay

Pay and sign Get your ticket

documents back
Receive
receipt and
collect money

Record Record cash

money in book
accounting
books

Diagram 3.1: Process of rotating accounting vouchers to increase cash

(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )

Settlement of accounting
Illustrating profession
NV1: 04/01/2021 According to debit note ACB Bank 0000455 Withdrawing money into
TM fund, the accountant records:
Dr 111: 24,000,000 VND
Cr 112: 24,000,000 VND
NV2: 04/01/2021 According to debit note number 0000456 Withdrawal of money to cash
fund, the amount of 28,500,000 VND, the accountant records:
Dr 111: 28,500,000 VND
Cr 112: 28,500,000 VND

15
NV3: On January 4, 2021, according to debit note number 0000457, to withdraw money
to enter the cash fund, the amount of VND 20,000,000 is recorded as:
Dr 111: 20,000,000 VND
Cr 112: 20,000,000 VND
NV4: On October 6, 2020, Dmaris Cong Hoa Joint Stock Company paid for the goods
according to the receipt number 000365, the amount of VND 1,804,000 recorded by the
accountant (Appendix 4)
Dr 111: 1,804,000 VND
Cr 131: 1,804,000 VND

NV5: On October 7, 2020, Duc Thuan Joint Stock Company paid for the purchase
according to the value-added invoice number 0000459, the amount of 814,000 VND, the
accountant recorded:
Dr 111: 814,000 VND
Cr 131: 814,000 VND

16
NV6: On October 10, 2020, Viet Duc Labor Joint Stock Company paid for the purchase
of goods under the contract No. 10/2020/KVN-VIETDUC, the amount of 14,288,450
VND recorded in the account (Appendix 3).
Dr 111: 14,288,450 VND
Cr 131: 14,288,450 VND

NV7: On October 15, 2020, Color Viet Co., Ltd. paid for the purchase according to the
receipt number 000366, the amount of 11,969,000 VND, the accountant recorded
(Appendix 5)
Dr 111:11,968,000 VND
Account 131: 11,968,000 VND

17
Table 3.1: General diary

Unit: Viet Nhat Aluminum Glass Co., Ltd

Tax code: 0312547398
Address: Lot U, 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho Chi Minh
GENERAL DIARY Unit: VND
Q4 2020
Amount of
Number Date Content Debit Credit
money

Withdraw money to enter cash 24,000,000

0000455 04/10/2020 111 112
fund

Withdraw money to enter cash 28,500,000

0000456 04/10/2020 111 112
fund

Withdraw money to enter cash 20,000,000

0000457 04/10/2020 111 112
fund

Dmaris Cong Hoa Joint Stock

0000458 6/10/2020 111 131 1,804,000
Company paid the money
Duc Thuan Joint Stock Company
0000459 07/10/2020 111 131 814,000
pays money
Viet Duc Labor Joint Stock
0000460 10/10/2020 111 131 14,288,450
Company pays money
Viet Duc Labor Joint Stock
0000461 12/10/2020 111 131 14,288,450
Company pays money
0000465 15/10/2020 Viet Color Co., Ltd pay money 111 131 11,968,000
Viet Nhat Electric Co., Ltd pay
0000466 17/10/2020 111 131 627,000
money
Vien Ngoc Moi Investment Joint
0000467 17/10/2020 111 131 1,804,000
Stock Company paid money
Saigon Construction and
0000471 26/10/2020 Materials Joint Stock Company 111 131 1,694,000
Acotec pays money
Phong Viet Construction and
0000472 27/10/2020 111 131 1,210,000
Trading Co., Ltd pay money
… … … … … …
1,018,576,442
Total

Date Month Year

Scheduler Chief Accountant Director
(Sign, full name) (Sign, full name) (Sign, full name)
18
Table 3.2: Ledger account 111
Unit: Viet Nhat Aluminum Glass Co., Ltd
Tax code: 0312547398
Address: Lot U, 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho Chi Minh
LEDGER Unit: VND
Account name: 111- Cash
Q4 2020
Application
General
Liences Explain account Amount of money
character
Date number
No No.
Number Date Dr Cr
page line
A B C D E G H 1 2
- Open 472,323,72
             
balance 3
- Number
      arising in the          
period
Withdraw
money to
04/01/2020 0000455 04/01/2020 112 24,000,000
enter cash
fund
Withdraw
money to
04/01/2020 0000456 04/01/2020 112 28,500,000  
enter cash
fund
Withdraw
money to
04/01/2020 0000457 04/01/2020 112 20,000,000  
enter cash
fund
D'maris Cong
Hoa Joint
Stock  
6/10/2020 0000458 06/10/2020 131 1,804,000
Company
paid the
money
Duc Thuan
Joint Stock  
07/10/2020 0000459 07/10/2020 131 814,000
Company
pays money
10/10/2020 0000460 10/10/2020 Viet Duc 131 14,288,450  
19
 Labor Joint
Stock
Company
pays money
Viet Duc
Labor Joint
12/10/2020 0000461 12/10/2020 Stock 131 14,288,450  
Company
pays money
Viet Color
15/10/2020 0000465 15/10/2020 Co., Ltd pay 131 11,968,000  
money
Viet Nhat
Electricity  
17/10/2020 0000466 17/10/2020 131 627,000
Co., Ltd pay
money
Vien Ngoc
Moi
Investment
17/10/2020 0000467 17/10/2020 Joint Stock 131 1,804,000  
Company
paid the
money
Saigon
Construction
and Materials
26/10/2020 0000471 26/10/2020 Joint Stock 131 1,694,000  
Company
Acotec pays
money
Phong Viet
Construction
27/10/2020 0000472 27/10/2020 and Trading 131 1,210,000  
Co., Ltd pay
money
… … … … … …
Previous
      page number      
moves to
- Add the
1,018,576,4
      generated      
42
number

Date Month Year

Scheduler Chief Accountant Director
(Sign, full name) (Sign, full name) (Sign, full name)
Cash reduction professional accounting
20
Content
- Amounts of money in Vietnam, foreign currencies, gold and silver, precious metals
and gems withdrawn from the Bank.
- The difference in exchange rate decrease due to revaluation of foreign currency
deposit balance at the end of the period.
User account
- Accountants use account 111 to record cash reductions
- Documents and books of use
- Payment
- Recording vouchers
- Contracts, VAT invoices....
Accountants use books
- Ledger
- Account 111 detail book...

The process of transferring documents and books

21
 Payer Accounting Chief Manager Treasurer
payment accountant

Receive money Get your

Make Browse and Receive
Record cash
Propoal Record Sign and
and sign voucher
payment sign the payment
bookslip,
money in review
for
documents back check pay money
accounting
paymen
books

Diagram 3.2 : Diagram of cash payment vouchers

(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )

Illustrating profession
NV1: October 1, 2020 Paying cash into the account according to the payment slip number
00440, the amount of VND 206,000,000, the accountant records:
Dr 112 206,000,000 VND
Cr 111: 206,000,000 VND

22
NV 2: On October 1, 2020 Paying cash into the account according to the payment slip
No. 00484, the amount of VND 706,000,000, the accountant records:
Dr 112 706,000,000 VND
Cr 111: 706,000,000 VND
NV3: 04/10/2020 Spending money on purchases according to voucher number 00149 and
value-added invoice 1591998, the amount of VND 1,180,909 is recorded by the
accountant (Appendix 6)
Dr 1331 1,180,909
Dr. 242 11,809,091
Cr 111: 12,990,000 VND
NV4: 05/10/2020 Cash into the account according to the payment slip number 00453,
amount 588,000,000 VND The accountant writes
Dr 112 588,000,000
Cr 111: 588,000,000 VND
NV5: October 9, 2020 Cash deposit into account according to payment slip No. 00458,
amount of VND 699,000,000 The accountant records:
Dr 112 699,000,000 VND
Cr 111 699,000,000 VND
NV6: 11/18/2020 Cash into the account according to the payment slip No. 00483, the
amount of VND 425,500,000 recorded by the accountant
Dr 112 425,500,000 VND
Cr 111 425,500,000 VND

23
 Table 3.3: Ledger Account 111
Unit: Viet Nhat Aluminum Glass Co., Ltd
Tax code: 0312547398
Address: Lot U, 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho Chi Minh
LEDGER
(For general journal entry)
Account name: 111- Cash
Q4 2020
Unit: VNĐ
Reciprocal
General
license Explain account Amount of money
Day, diary
number
month
carrying No.
Number Date Page No Dr Cr
line
A B C D E G H 1 2
      - Opening balance       472,323,723  
      - Number arising in the          
period
01/10/2020 NTTK00 01/10/2020 Deposit cash into the     1121   206,000,000
440 account
01/10/2020 NTTK00 01/10/2020 Deposit cash into the     1121   206,000,000
484 account
Paying for purchases
PC0014
04/10/2020 04/10/2020 according to invoice     1331   1,180,909
9
1591998
Paying for purchases
PC0014
04/10/2020 04/10/2020 according to invoice     242   11,809,091
9
1591998
NTTK00 Deposit cash into the
05/10/2020 05/10/2020     1121   588,000,000
453 account
NTTK00 Deposit cash into the
09/10/2020 09/10/2020     1121   699,000,000
458 account
NTTK00 Deposit cash into the
18/11/2020 18/11/2020     1121   425,500,000
483 account
... … … … … ….
- Add the generated 15,739,041,04
           
number 4

Date Month Year

Scheduler Chief Accountant Director
(Sign, full name) (Sign, full name) (Sign, full name)

24
3.3.2.2. Accounting for bank deposits
* Accounting content
Professional accountants increase bank deposits
Content
- Amounts of money in Vietnam, foreign currencies, gold and silver, precious metals
and gems deposited in the Bank
- The difference in exchange rate increase due to revaluation of foreign currency
deposit balance at the end of the period.
User account
- Accountants use account 112 to record cash increase
Documents and books of use
- Credit note
- Collection order
- Bank statement
- Bank deposit book (S08-DN)
- Ledger account 112
- Detailed book of Account 1121, Account 1132, Account 1123
The process of transferring documents and books
Payer Bank Accounting payment

Recommend to Receive money and

pay receive credit note
make a credit note

Record the deposit

fund

Diagram 3.3: Flow chart of deposit receipts

(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )

25
Illustrating profession
NV1: 04/10/2020 Collection of money from NGUYEN PHUC Materials Co., Ltd
according to invoice 0000041 and receipt number 00389, the amount of 100,000,000
VND, the accountant records:
Dr 112: 100,000,000 VND
Cr 131: 100,000,000 VND
NV2: 05/10/2020 Collecting money from LOC DUC TRADE - MANUFACTURING
CO., LTD according to invoice 0000060 and receipt 00390, the amount of 300,000,000
VND, the accountant records:
Dr. 112: 300,000,000 VND
Cr 131: 300,000,000 VND
NV3: 05/10/2020 Collect money from Thang Thang Trading Production Co., Ltd
according to invoice 0000036 and receipt number 00391, amount 100,000,812 VND, the
accountant records:
Dr 112: 100,000,812
Cr 131: 100,000,812
NV4: 06/10/2020 Collecting money from TUAN ANH Development Investment Trading
and Service Co., Ltd according to invoice 0000025 and receipt 00393, the amount of
100,000,000 VND, the accountant records:
Dr. 112: 100,000,000 VND
Cr 131: 100,000,000 VND
NV5: October 31, 2020 NTTK00493 Capital gain, the accountant records:
Dr 112: 16,237 VND
Cr 515: 16.237 VND

26
 Table 3.4: Ledger Account 112
Unit: Viet Nhat Aluminum Glass Co., Ltd
Tax code: 0312547398
Address: Lot U, 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho Chi Minh
LEDGER
(For general journal entry)
Account name: 112- Bank deposits
Q4 2020
Unit: VNĐ
Recipro
General cal
License Explain Amount of money
diary account
Date number
Line
Page
Numbers Date num Debit Credit
No
ber
A B C D E G H 1 2
      - Số dư đầu kỳ       1,484,606,961  
- Số phát sinh
             
trong kỳ
Collect money
from NGUYEN
04/10 NTTK00 04/10
PHUC Materials     131 100,000,000  
/2020 389 /2020
Co., Ltd. according
to invoice 0000041
Collect money
from LOC DUC
MANUFACTURI
05/10 NTTK00 05/10
NG - TRADING     131 300,000,000  
/2020 390 /2020
CO., LTD
according to
invoice 0000060

05/10 NTTK00 05/10 Collect money

    131 100,000,812  
/2020 391 /2020 from Thang Thang
MANUFACTURI
27
 NG TRADE CO.,
LTD according to
invoice 0000036
Collect money
from TUAN ANH
DEVELOPMENT
06/10 NTTK00 06/10
TRADING     131 100,000,000  
/2020 393 /2020
SERVICES CO.,
LTD according to
invoice 0000025
Collect money
from AMIMEXCO
06/10 NTTK00 06/10 JOINT STOCK
    131 200,000,000  
/2020 394 /2020 COMPANY
according to bill
0000062
06/10 NTTK00 06/10
Cash advance     131 100,000,000  
/2020 571 /2020
Collect money
from HUNG
07/10 NTTK00 07/10
THUAN CO., LTD     131 339,299,660  
/2020 395 /2020
according to
invoice 0000072
Collect money
from NGUYEN
07/10 NTTK00 07/10 PHUC Materials
    131 150,000,000  
/2020 396 /2020 Co., Ltd. according
to invoice
0000041, 0000042
Collect money
from VU VAN
08/10 NTTK00 08/10
CO., LTD     131 84,426,505  
/2020 415 /2020
according to bill
0000058
11/10 NTTK00 11/10 Collection of     131 100,000,000  
/2020 416 /2020 money from
HONG THANH
VAN TRADING
SERVICES CO.,

28
 LTD according to
invoice 0000004

… … … … … ….

31/10 NTTK00 31/10

Capital gain     515 16,237  
/2020 493 /2020

- Add the 15,739,04

      15,349,743,135
generated number 1,044

- Ending balance       1,095,309,052  

- Accumulation
from the 15,739,04
      15,349,743,135
beginning of the 1,044
year

Date Month Year

Scheduler Chief Accountant Director
(Sign, full name) (Sign, full name) (Sign, full name)

*Accounting for reducing bank deposits

Content
- Amounts of money in Vietnam, foreign currencies, gold and silver, precious metals
and gems withdrawn from the Bank;
- The difference in exchange rate decrease due to revaluation of foreign currency
deposit balance at the end of the period.

User account
- Accountants use account 112 to record cash reductions
Documents and books of use
- Debt notices
29
 - Credit transfer
- Bank statement
- Bank deposit book (S08-DN)
- Ledger account 112
- Detailed book of Account 1121, Account 1132, Account 1123
The process of transferring documents and books
Manager Accounting payment Chief accountant Bank

Sign and
establish a
review
power of
attorney
Browse and
sign the check
Receive
authorization

Execution of
orders

Receive Debt
Notice Debt notices

Record in the
deposit
accounting

Diagram 3.4: Diagram of circulation of deposit payment documents

(Source: Internal data of Viet Nhat Aluminum Glass Construction Co., Ltd )
Illustrating profession
NV1: 04/10/2020 Withdrawal of deposit to cash fund according to payment order number
00194, amount of 1,484,000,000 VND, the accountant records:
Dr 111: 1,484,000,000 VND
30
 Cr 112: 1,484,000,000 VND
NV2: 08/10/2020 Withdrawal of deposit to enter cash fund according to payment order
number 00209, amount of VND 1,389,000,000 recorded in accounting
Dr 111: 1,389,000,000 VND
Cr 112: 1,389,000,000 VND
NV3: October 13, 2020 Withdrawal of deposit to cash fund according to payment order
number 00210, amount of 946,000,000 VND, the accountant records:
Dr. 111: 946,000,000 VND
Cr 112: 946,000,000 VND
NV4: October 27, 2020 Bank fee on October 10, 2020 according to authorization for
number 00213, the amount of VND 110,000, the accountant records:
Dr. 6422: 110,000 VND
Cr 112: 110,000 VND
NV5: October 29, 2020 Expenses for payment of license tax in 2021 to the branch
according to the payment authorization number 00215, the amount of 1,000,000 VND, the
accountant records:
Dr 3339: 1,000,000 VND
Cr 112: 1,000,000 VND
NV6: November 1, 2020 Withdrawal of money to pay the wrong transferer according to
the payment order number 00216, the amount of 206,000,000 VND, the accountant
records:
Dr 1111: 206,000,000 VND
Cr 112: 206,000,000 VND

NV7: 11/01/2020 Advance payment for goods to Thai Hoang supplier according to
payment authorization number 00217, amount 421,000,000 VND, recorded
Dr 331: 421,000,000 VND
Cr 112: 421,000,000 VND

31
NV8: 04/12/2020 Spending money on goods purchased for Huy Phong Trading
Investment Co., Ltd according to value-added invoice number 0000825, amount
18,471,437 VND including 10% VAT, the accountant writes (Appendix 8)

Dr 331: 13,519,488 VND

Dr TK 133:1,351,948 VND

Cr 112: 18,471,437 VND

NV9: December 19, 2020 Spending money on goods purchased for Thanh Ky Trading
Co., Ltd according to value-added invoice number 0005873, amount 389,751,725 VND
including 10% VAT, the accountant records (Appendix 9)

Dr 331: 354,319,750 VND

Dr 133: 35,431,975 VND

Cr 112: 389,751,725 VND

NV10: On December 30, 2020 Internal transfer, the accountant records (Appendix 2)

Dr 136: 31,000,000 VND

Cr 112: 31,000,000 VND

32
NV11: On December 31, 2020, the company paid the glass money to Thanh Ky company
according to the payment order number 00218, the amount of VND 100,000,000
Accounting records (Appendix 1)

Dr 331: 100,000,000 VND

Cr 112: 100,000,000 VND

33
Table 3.5: Ledger Account 112
Unit: Viet Nhat Aluminum Glass Co., Ltd
Tax code: 0312547398
Address: Lot U, 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho Chi Minh
LEDGER
(For general journal entry)
Account name: 112- Bank deposits
Q4 2020
Unit: VNĐ
Reci
proc
al
General
License acco Amount of money
diary
Date Explain unt
num
ber
Numbe Page L.Nu
Date Debit Credit
r No mber
A B C D E G H 1 2
- Opening
            1,484,606,961  
banlance
- Number arising
               
in the period
04/1
04/10 UNC00 Withdraw money
0/20     1111   1,484,000,000
/2020 1924 to enter cash fund
20
08/1
08/10 UNC00 Withdraw money
0/20     1111   1,389,000,000
/2020 2009 to enter cash fund
20
13/1
13/10 UNC00 Withdraw money
0/20     1111   946,000,000
/2020 2010 to enter cash fund
20
16/1
16/10 UNC00 Withdraw money
0/20     1111   3,574,000,000
/2020 2011 to enter cash fund
20
26/10 UNC00 26/1 Withdraw money     1111   1,000,000,000
2012 0/20 to enter cash fund
34
 /2020 20
27/1
27/10 UNC00 Bank fee October
0/20     6422   110,000
/2020 2013 2020
20

01/1 Withdraw money

01/11 UNC00
1/20 to pay the wrong     1111   206,000,000
/2020 2016
20 sender
01/1
01/11 UNC00
1/20 Cash advance     331   421,000,000
/2020 2017
20
01/1
01/11 UNC00
1/20 Banking fee     6422   2,200,000
/2020 2018
20
… … … … … …
30/1
30/12 UNC00 Internal bank
2/20 136 31,000,000
/2020 2768 transfer
20
31/1 Paying for glasses
31/12 UNC00
2/20 for Thanh Ky 331 100,000,000
/2020 2769
20 company
- Add the
      generated       5,349,743,135 5,739,041,044
number
      - Ending balance       1,095,309,052  
- Accumulation
from the
            5,349,743,135 5,739,041,044
beginning of the
year

Date Month Year

Scheduler Chief Accountant Director
(Sign, full name) (Sign, full name) (Sign, full name)

3.3.2.3. Accounting for accounts receivable from customers

35
Content reflects
- Receivables from customers are receivables from customers who have not yet paid
for products, goods and services of the enterprise.
- Receivables at the Company include receivables from customers who use the
Company's services such as accounting services, auditing, tax consulting services,
etc.
Proof of use
- VAT invoice
- Receipt and payment slip
- Contracts for the provision of services
- Certificate of credit from the bank
User account
- The user account will reflect the receivables and the payment of receivables from
the enterprise to the customers for the money from the sale of goods, provision of
services, and fixed assets. Accountants will use Account 131 to record receivables
from customers and track receivables through the General Journal, Ledger,
Detailed Book and Receivables Statement.
The accounting book system used
- Accounting to keep track of customer receivables on the general ledger plus
receivables and tracking details in the books of sales journal, account details book
131 and general ledger account 131
The process of transferring documents

Business Department
When receiving orders from customers, the sales department makes 3 copies of VAT
invoices, then:
+ 1 copy of the VAT invoice is transferred to the customer.
+ 1 copy of the VAT invoice is transferred to the debtor's accountant.
+ 1 copy of the remaining VAT invoice with the order saved here by number.
Accounting liabilities

36
The debt accountant receives the VAT invoice transferred by the sales department, then
enters the data into the accounting software to process the data, save it in the database,
update it in SCT 511.131 and the goods list out.
General Accounting
Based on the database, the general accountant updates the general journal & ledger
account 131,511. At the end of the month, the general accountant closes the books.

Illustrating profession
NV1: October 1, 2020- BH00239 Sales of NGUYEN THINH CO., LTD according to
invoice 0000077, the accountant records:
Dr 131: 6,328,801
Cr 33311: 6,328,801
NV2: October 1, 2020- BH00239 Sales of NGUYEN THINH CO., LTD according to
invoice 0000077, the accountant records
Dr 131: 63,288,008 VND
Cr 5111: 63,288,008 VND
NV3: October 5, 2020- NTTK00390 Collecting money from LOC DUC PRODUCTION
- TRADING CO., LTD according to invoice 0000060, the accountant records:
Dr 1121: 300,000,000
Cr 131: 300,000,000 VND
NV4: October 5, 2020- NTTK00391 Collecting money from Thang Thang Manufacturing
and Trading Co., Ltd according to invoice 0000036, the accountant records:
Dr 1121: 100,000,812
Cr 131: 100,000,812

Table 3.6: Ledger Account 131

37
Unit: Viet Nhat Aluminum Glass Co., Ltd

Tax code: 0312547398

Address: Lot U, 43 Vinh Hoi Residence, Ben Van Don, Ward 08, District 4, Ho Chi Minh
City

LEDGER
(For general journal entry)
Account name: 131- Trade receivables
Q4 2020
Unit: VNĐ
General
License Recip Amount of money
diary
rocal
Lin accou
Date Nu Explain e nt
mbe Date Page nu numb Debit Credit
r mbe er
r

A B C D E G H 1 2

      - Opening balance       16,126,617,546  

- Number arising
               
in the period

Sales of TRI
BH0 NGUYEN THINH
01/10 01/10
023 CO., LTD     33311 6,328,801  
/2020 /2020
9 according to
invoice 0000077

Sales of TRI
BH0 NGUYEN THINH
01/10 01/10
023 CO., LTD     5111 63,288,008  
/2020 /2020
9 according to
invoice 0000077

Collect money from

NTT NGUYEN PHUC
04/10 04/10
K00 CO., LTD     1121   100,000,000
/2020 /2020
389 according to bill
0000041

05/10 NTT 05/10 Collect money from     1121   300,000,000

38
 LOC DUC
MANUFACTURIN
K00 G - TRADING
/2020 /2020
390 CO., LTD
according to
invoice 0000060

Collect money from

Thang Thang
NTT
05/10 05/10 MANUFACTURIN
K00     1121   100,000,812
/2020 /2020 G TRADE CO.,
391
LTD according to
invoice 0000036

Collect money from

TUAN ANH
NTT DEVELOPMENT
06/10 06/10
K00 TRADING     1121   100,000,000
/2020 /2020
393 SERVICES CO.,
LTD according to
invoice 0000025

Collect money from

AMIMEXCO
NTT
06/10 06/10 JOINT STOCK
K00     1121   200,000,000
/2020 /2020 COMPANY
394
according to bill
0000062

NTT
06/10 06/10
K00 Cash advance     1121   100,000,000
/2020 /2020
571

Collect money from

NTT HUNG THUAN
07/10 07/10
K00 COMPANY     1121   339,299,660
/2020 /2020
395 according to bill
0000072

Collect money from

NTT NGUYEN PHUC
07/10 07/10
K00 CO., LTD     1121   150,000,000
/2020 /2020
396 according to bill
0000041, 0000042

…. … …. … … …

39
 NV
30/12 K00 30/12 Bank fee for     6422   58,350
/2020 /2020 contract 114
100

- Add the
            1,548,663,732 1,925,262,148
generated number

- Ending balance       3,750,019,130  

- Accumulation
from the       1,548,663,732 1,925,262,148
beginning of the
year

Date Month Year

Scheduler Chief Accountant Director
(Sign, full name) (Sign, full name) (Sign, full name)

3.3.2.4. Accounting for other receivables

Content reflects
- Other receivables are receivables outside the scope of receivables from customers
and are receivable internally.
- Other receivables at the Company include receivables such as: Interest on loans,
money or value of assets that the Enterprise pledges, deposits, deposits, etc.
Proof of use
- Receipt slip, payment slip
- Service supply contracts
- Certificate of credit from the bank
User account
- The user account will reflect other receivables and the payment of other receivables of the
enterprise with customers in terms of proceeds from the sale of goods, provision of
services, and fixed assets. Accountants will use Account 138 to record other receivables
and track other payables through the General Journal, Ledger, and Details Book.
Accounting order:

40
  Daily work
Every day, accountants base themselves on accounting vouchers or a summary of audited
accounting vouchers of the same type, which is used as a basis for book entry and
identification of debit and credit accounts for data entry. Enter the computer according to
the tables and charts that are pre-designed on Fast software
According to the process of Fast software, the information is automatically entered into
the general accounting book (ledger or diary-ledger...) and related detailed accounting
books and cards.
 Month-end work:
At the end of the month (or at any necessary time), accountants perform book closing
operations (adding books) and preparing financial statements. The comparison between
the aggregated data and the detailed data is performed automatically and is always
accurate and truthful according to the information entered in the period. Accountants can
check and compare data between accounting books and financial statements after they are
printed on paper.
At the end of the month and at the end of the year, the general accounting books and
detailed accounting books are printed on paper, bound into volumes and carried out legal
procedures as prescribed.
Accounting method for some major economic transactions:
- Accounting for pending assets
Dr 138 – Residual value of assets
Dr 214 – Depreciation value
Cr 211 – Original cost
- Detecting shortages when inventorying cash, supplies, and goods
Dr. 138
Cr 111, 112, 152, 153, 156
Illustrating profession
In the first quarter of 2020, there were no other receivables

3.4 Conclusion
41
Comment:
Advantages
- Through studying and analyzing the current state of accounting for capital in cash
and receivables, the company has been in operation for nearly 10 years so far, so
the management and accounting apparatus of the company has had a lot of
experience. so that in the management and collection and expenditure of money of
the company is done very methodically and closely.
- The Company ignores the bookkeeping of accounting transactions in the form of
cash in transit and directly records them into account 112. For transactions arising
near the end of the month, the company records the increase or decrease directly
into Account 112 in the following month. when the bank has not completed the
procedure for declaring the Debit / Credit (not recorded in the subsidiary book),
then it is difficult for the company to compare with the balance at the end of the
month. The company has a charter capital of about 3,500,000,000 VND
- The Company well complied with regulations on books, documents and financial
statements according to Circular 200/2014/TT-BTC issued by the Ministry of
Finance. The storage of records and documents is done carefully, reasonably, and
easy to find.
- In the accounting work, capital in cash at Viet Nhat Aluminum and Glass
Construction Co., Ltd. is carried out logically and scientifically.
Disadvantages
- The he number of accounting staff is small compared to the workload
- Due to the nature of the business, the company's headquarters and factories are
flexibly located far away from each other, leading to many shortcomings in the
rotation of internal records, so the recording and gathering of costs is still late.

Request:
42
 - Regularly update data, upgrade software to make the software's processing speed
faster.
- The company should recruit more marketing department to widely introduce the
software to potential customers
- Because of the nature of the business model, the company has many branches
located far away and is flexible depending on the location of the work, so the
accounting of documents is delayed, it is recommended to use the cash in transit
account. 113 to address that disadvantage.
- Regularly inventory funds, compare monthly statements
- Design a reasonable payment statement to serve as a basis for future settlement as
well as meet management and provide timely information
- Due to the limited number of accountants, the company should not violate the rule
of non-participation in accounting between the cashier and the record-keeper.
Should divide the responsibility to take responsibility for fraud

Table comparing theory with reality

43
 Theory At the company
The same After practicing and learning about accounting at the company, it shows that the
theory learned and the practice applied at the company are the same.
- Simple interface, easy to use
- Updating data flexibly (multiple invoices with 1 payment slip)
- Handles most of the arising operations such as funds, banks, inventory, cost, tax,
salary, etc.
- The software allows to create multiple databases, that is, each unit is operated on
an independent database.
- Save and Record data.
- Update continuously and quickly new laws, circulars, decrees
- The calculation data in misa is very accurate, there are few unusual errors
MISA runs on SQL technology, so the security is very high.

Inadequacy However, there are limitations on the change of import and export units of some
commercial enterprises. Especially the business and construction of aluminum and
glass like at Viet Nhat company.

REFERENCES

44
 1. Le Dat Trieu, 2016, Financial accounting, Accounting of cash capital and
receivables, internship report of Ton Duc Thang University
2. Chau Duong Tu Tran, 2014 Accounting of capital in cash and receivables at
Nobland Vietnam Co., Ltd, Graduation thesis, University of Technology, HCMC.
3. Nguyen Thi Ngoc Han, 2015 Accounting of capital in cash and receivables at Tran
Lam Express Co., Ltd, Graduation thesis, University of Technology, HCMC.
4. Company website
https://nhomkinhvietnhat.com.vn/
https://thicongnhomkinh.com.vn/
Documents and documents related to the topic provided by Viet Nhat Co.,Ltd

APPENDIX 1

45
APPENDIX 2

APPENDIX 3
46
APPENDIX 4

APPENDIX 5

47
APPENDIX 6

APPENDIX 7

48
 (Invoice)

APPENDIX 8

49
 (Invoice)

APPENDIX 9

50
 (Invoice)

APPENDIX 10
51
 (Invoice)

INTERNSHIP REPORT OUTLINE

52
CHAPTER 1: OVERVIEW OF PRIOR REPORT

CHAPTER 2: INTRODUCTION OF VIET NHAT ALUMINUM GLASS

CONSTRUCTION COMPANY LIMITED

2.1 Company introduction

2.1.1 General information

2.1.2 History of formation and development

2.2 Organizational structure

2.2.1 Organizational chart of the company

2.2.2 Functions of each part

2.3 Fields and lines of business

2.3.1 Field of business

2.3.2 Sales process, service provision

2.3.2.1 Accessories business

2.3.2.2 Construction and installation of works

2.4 Vision for the future

CHAPTER 3: INTERSHIP PROCESS

3.1 Organization of accounting work at the company

3.1.1 Applicable accounting principles and regimes

3.1.2 Accounting support software for aluminum and glass companies

3.2 Internship at the company

3.2.1 Conditions on means of accounting services

3.2.2 Work performed during the internship

3.3 Actual situation of capital accounting process in cash and receivables at Viet Nhat
Aluminum and Glass Construction Co., Ltd

3.3.1. General features of accounting for cash capital and accounts receivable
53
 3.3.1.1. Classification of company's cash capital accounting

3.3.1.2. The system of accounts the company uses

3.3.1.3. User book system

3.3.2 Detailed accounting of capital in cash

3.3.2.1. Cash accounting

3.3.2.2. Accounting for bank deposits

3.3.2.3. Accounting for accounts receivable from customers

3.3.2.4. Accounting for other receivables

3.4 Conclusion

REFERENCES

Ho Chi Minh City, January 2022

Supervisor

54