1 td9/106160806 L2 1.4 Organize the accounting of sales and determine business results in terms PART 2: PRACTICAL APPLICATION ANALYSIS AT INSIGHT HANOI 2.1 Overview of Insight Hanoi Trav
Trang 1ACCOUNTING OF SERVICE AND
DETERMINING THE BUSINESS RESULTS AT INSIGHT HANOI TRAVEL
AND SERVICES JOINT STOCK COMPANY
STUDENT’S NAME: TRAN VIET DUNG
Hanoi - 2020
Trang 2HANOI TRAVEL AND SERVICES JOINT STOCK COMPANY
SUPERVISOR: MSc NGUYEN TRA MY
STUDENT ID: 16071157
UNIVERSITY, HANOT MAJOR: ACCOUNTING, ANALYSING & AUDITING
Hanoi - 2020
Trang 3LETTER OF DECLARATION
I hereby declare that the Graduation Project : “Accounting Of Service And
Services Determiming The Business Results Of Services In Insight Hanoi Travel
And Services Joint Stock Company” is the results of my own research and has
never been published in any work of others During the implementation process of
this project, I have seriously taken research ethics; all findings of this projects are
results of my own research and surveys; all references in this project are clearly cited according to regulations
I take full responsibity for the fidelity of the number and data and other
contents of my graduation project
Hanoi, 27 May, 2020
Student
Tran Viet Dung
Trang 4CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 5LIST OF DIAGRAM
Diagram 1.3: Order of bookkeeping in machine accounting
Diagram 2.2: Accounting organization in the form of General Journal 18
vil
Trang 6PART 3: PROPOSAL AND SOLUTION FOR COPANY sntesereree dS:
3.1 Solutions to improve revenue accounting at Insight Hanoi Travel and Ñervioes ToititiStdok:COTDSHW coosoereeinnnninaadereindiarnaosdmanaplessasveioeo S85 3.2 Conditions for implementing the solution
CHAPTER 5: CONCLUSION
REFERENCES
Trang 7
vill
Trang 8PART 3: PROPOSAL AND SOLUTION FOR COPANY sntesereree dS:
3.1 Solutions to improve revenue accounting at Insight Hanoi Travel and Ñervioes ToititiStdok:COTDSHW coosoereeinnnninaadereindiarnaosdmanaplessasveioeo S85 3.2 Conditions for implementing the solution
CHAPTER 5: CONCLUSION
REFERENCES
Trang 9
CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 10ACKNOWLEDGEMENT
While studying at ‘Intemational School — Vietnam National
UniversityHanoi Under the encouragement and support of family, friends along with the enthusiastic guidance of teachers in the school, especially the teachers in
the International School, I have gained valuable knowledge as well as the
opportunity to learn about Insight Hanoi Travel and Services Joint Stock Company
From what I have learned and understand, I have successfully completed my
graduation thesis
Inaddition, I would like to express my sincere thanks to the International
Faculty teachers, especially the teacher, Mrs Nguyen Tra My, who kindly guided
me to complete this graduation thesis Finally, I would like to thank all of my staff
at the Accounting Department of Insight Hanoi Travel and Services Joint Stock
Company, for their dedication, assistance, and conditions for me to complete the
project,
Finally, I would like to send my best wishes to my family, teachers, friends
and all staff in Insight Hanoi Travel and Services Joint Stock Company good health,
wish the company has a lot of success in their business
Hanoi, 27 May, 2020
Tran Viet Dung
Trang 1102: Deduction of the ledger of account 131 in 2019 03: Deduction of the ledger account 3331 in 2019
04: Deduction of the ledger account 642 in 2019 05: Deduction of the 911 account ledger in 2019
vi
Trang 12
LIST OF DIAGRAM
Diagram 1.3: Order of bookkeeping in machine accounting
Diagram 2.2: Accounting organization in the form of General Journal 18
vil
Trang 13LIST OF DIAGRAM
Diagram 1.3: Order of bookkeeping in machine accounting
Diagram 2.2: Accounting organization in the form of General Journal 18
vil
Trang 14LIST OF DIAGRAM
Diagram 1.3: Order of bookkeeping in machine accounting
Diagram 2.2: Accounting organization in the form of General Journal 18
vil
Trang 15CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 16CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 17PART 3: PROPOSAL AND SOLUTION FOR COPANY sntesereree dS:
3.1 Solutions to improve revenue accounting at Insight Hanoi Travel and Ñervioes ToititiStdok:COTDSHW coosoereeinnnninaadereindiarnaosdmanaplessasveioeo S85 3.2 Conditions for implementing the solution
CHAPTER 5: CONCLUSION
REFERENCES
Trang 18
1.3.1 Forms of accounting books HEXSHU000001060083i-S0 seo TỦ 1.3.2 Accounting reporting system: 1 td9/106160806 L2 1.4 Organize the accounting of sales and determine business results in terms
PART 2: PRACTICAL APPLICATION ANALYSIS AT INSIGHT HANOI
2.1 Overview of Insight Hanoi Travel and Services Joint Stock Company 15
2.1.1 The process of formation and development of Insight Hanoi Travel and Services Joint Stock Company ome Ue 2.1.2 Features of service business activities at the Company 1Š 2.2 Characteristics of accounting work at the Company se TỔ 2.2.1 Organizational structure of the accounting apparatus in the Company 16
222 Accounting policies applied at the Company a, Accounting
2.3 Actual situation of service revenue accounting and service business results
at Insight Hanoi Travel and Services Joint Stock Company rere
2.3.1 Characteristics of service delivery and determination of service business results at Insight Hanoi Travel and Services Joint Stock Company 20 2.3.2 Accounting of service provision revenue and sales deductions 21 2.3.3 Cost of accounting for services provided at the Company 26 2.3.4 Accounting of business management expenses eee 2.3.5 Accounting of corporate income tax eXpenses 31 2.3.6 Accounting to determine service business results at the Company 32 2.4 Advantages & Limitation at Insight Hanoi Travel and Services Joint Stock COMPAS, cancinsioonnnansansnaroanionn 4a kc seocos aches issoncnannnsns sendnnionaninareraenes oO
2.4.3 The cause of the restriction cc:cccsscsssscesresrrrceoeuee ST
Trang 1902: Deduction of the ledger of account 131 in 2019 03: Deduction of the ledger account 3331 in 2019
04: Deduction of the ledger account 642 in 2019 05: Deduction of the 911 account ledger in 2019
vi
Trang 20
1.3.1 Forms of accounting books HEXSHU000001060083i-S0 seo TỦ 1.3.2 Accounting reporting system: 1 td9/106160806 L2 1.4 Organize the accounting of sales and determine business results in terms
PART 2: PRACTICAL APPLICATION ANALYSIS AT INSIGHT HANOI
2.1 Overview of Insight Hanoi Travel and Services Joint Stock Company 15
2.1.1 The process of formation and development of Insight Hanoi Travel and Services Joint Stock Company ome Ue 2.1.2 Features of service business activities at the Company 1Š 2.2 Characteristics of accounting work at the Company se TỔ 2.2.1 Organizational structure of the accounting apparatus in the Company 16
222 Accounting policies applied at the Company a, Accounting
2.3 Actual situation of service revenue accounting and service business results
at Insight Hanoi Travel and Services Joint Stock Company rere
2.3.1 Characteristics of service delivery and determination of service business results at Insight Hanoi Travel and Services Joint Stock Company 20 2.3.2 Accounting of service provision revenue and sales deductions 21 2.3.3 Cost of accounting for services provided at the Company 26 2.3.4 Accounting of business management expenses eee 2.3.5 Accounting of corporate income tax eXpenses 31 2.3.6 Accounting to determine service business results at the Company 32 2.4 Advantages & Limitation at Insight Hanoi Travel and Services Joint Stock COMPAS, cancinsioonnnansansnaroanionn 4a kc seocos aches issoncnannnsns sendnnionaninareraenes oO
2.4.3 The cause of the restriction cc:cccsscsssscesresrrrceoeuee ST
Trang 21ACKNOWLEDGEMENT
While studying at ‘Intemational School — Vietnam National
UniversityHanoi Under the encouragement and support of family, friends along with the enthusiastic guidance of teachers in the school, especially the teachers in
the International School, I have gained valuable knowledge as well as the
opportunity to learn about Insight Hanoi Travel and Services Joint Stock Company
From what I have learned and understand, I have successfully completed my
graduation thesis
Inaddition, I would like to express my sincere thanks to the International
Faculty teachers, especially the teacher, Mrs Nguyen Tra My, who kindly guided
me to complete this graduation thesis Finally, I would like to thank all of my staff
at the Accounting Department of Insight Hanoi Travel and Services Joint Stock
Company, for their dedication, assistance, and conditions for me to complete the
project,
Finally, I would like to send my best wishes to my family, teachers, friends
and all staff in Insight Hanoi Travel and Services Joint Stock Company good health,
wish the company has a lot of success in their business
Hanoi, 27 May, 2020
Tran Viet Dung
Trang 22CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 23CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 24CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 25PART 3: PROPOSAL AND SOLUTION FOR COPANY sntesereree dS:
3.1 Solutions to improve revenue accounting at Insight Hanoi Travel and Ñervioes ToititiStdok:COTDSHW coosoereeinnnninaadereindiarnaosdmanaplessasveioeo S85 3.2 Conditions for implementing the solution
CHAPTER 5: CONCLUSION
REFERENCES
Trang 26
1.3.1 Forms of accounting books HEXSHU000001060083i-S0 seo TỦ 1.3.2 Accounting reporting system: 1 td9/106160806 L2 1.4 Organize the accounting of sales and determine business results in terms
PART 2: PRACTICAL APPLICATION ANALYSIS AT INSIGHT HANOI
2.1 Overview of Insight Hanoi Travel and Services Joint Stock Company 15
2.1.1 The process of formation and development of Insight Hanoi Travel and Services Joint Stock Company ome Ue 2.1.2 Features of service business activities at the Company 1Š 2.2 Characteristics of accounting work at the Company se TỔ 2.2.1 Organizational structure of the accounting apparatus in the Company 16
222 Accounting policies applied at the Company a, Accounting
2.3 Actual situation of service revenue accounting and service business results
at Insight Hanoi Travel and Services Joint Stock Company rere
2.3.1 Characteristics of service delivery and determination of service business results at Insight Hanoi Travel and Services Joint Stock Company 20 2.3.2 Accounting of service provision revenue and sales deductions 21 2.3.3 Cost of accounting for services provided at the Company 26 2.3.4 Accounting of business management expenses eee 2.3.5 Accounting of corporate income tax eXpenses 31 2.3.6 Accounting to determine service business results at the Company 32 2.4 Advantages & Limitation at Insight Hanoi Travel and Services Joint Stock COMPAS, cancinsioonnnansansnaroanionn 4a kc seocos aches issoncnannnsns sendnnionaninareraenes oO
2.4.3 The cause of the restriction cc:cccsscsssscesresrrrceoeuee ST
Trang 27PART 3: PROPOSAL AND SOLUTION FOR COPANY sntesereree dS:
3.1 Solutions to improve revenue accounting at Insight Hanoi Travel and Ñervioes ToititiStdok:COTDSHW coosoereeinnnninaadereindiarnaosdmanaplessasveioeo S85 3.2 Conditions for implementing the solution
CHAPTER 5: CONCLUSION
REFERENCES
Trang 28
CONTENT
LETTER OF DECLARATION
ACKNOWLEDGEMENT
LIST OF DIAGRAM 6 ‘ ween NN, LIST OF FIGURE - 55: 52522215 2222Eccertrrrrrrrrrrrrrrrroce VI CHAPTER 1: INTRODUCTION gi ä nga önsppzxÃ
1 The necessity of the thesis n nesserrerrrre T
2 The purpose and meaning of the project -
3 Subject and scope of the project
1.1 Overview of service revenue and modes of service delivery
1.1.1 Service delivery concept -.ccc sec
1.1.2 Modes of service delivery
1.2 Service revenue accounting and determination of service business results
1.2.2 Duties of accounting service activities and determine the results of
Trang 2902: Deduction of the ledger of account 131 in 2019 03: Deduction of the ledger account 3331 in 2019
04: Deduction of the ledger account 642 in 2019 05: Deduction of the 911 account ledger in 2019
vi
Trang 30
PART 3: PROPOSAL AND SOLUTION FOR COPANY sntesereree dS:
3.1 Solutions to improve revenue accounting at Insight Hanoi Travel and Ñervioes ToititiStdok:COTDSHW coosoereeinnnninaadereindiarnaosdmanaplessasveioeo S85 3.2 Conditions for implementing the solution
CHAPTER 5: CONCLUSION
REFERENCES
Trang 31
1.3.1 Forms of accounting books HEXSHU000001060083i-S0 seo TỦ 1.3.2 Accounting reporting system: 1 td9/106160806 L2 1.4 Organize the accounting of sales and determine business results in terms
PART 2: PRACTICAL APPLICATION ANALYSIS AT INSIGHT HANOI
2.1 Overview of Insight Hanoi Travel and Services Joint Stock Company 15
2.1.1 The process of formation and development of Insight Hanoi Travel and Services Joint Stock Company ome Ue 2.1.2 Features of service business activities at the Company 1Š 2.2 Characteristics of accounting work at the Company se TỔ 2.2.1 Organizational structure of the accounting apparatus in the Company 16
222 Accounting policies applied at the Company a, Accounting
2.3 Actual situation of service revenue accounting and service business results
at Insight Hanoi Travel and Services Joint Stock Company rere
2.3.1 Characteristics of service delivery and determination of service business results at Insight Hanoi Travel and Services Joint Stock Company 20 2.3.2 Accounting of service provision revenue and sales deductions 21 2.3.3 Cost of accounting for services provided at the Company 26 2.3.4 Accounting of business management expenses eee 2.3.5 Accounting of corporate income tax eXpenses 31 2.3.6 Accounting to determine service business results at the Company 32 2.4 Advantages & Limitation at Insight Hanoi Travel and Services Joint Stock COMPAS, cancinsioonnnansansnaroanionn 4a kc seocos aches issoncnannnsns sendnnionaninareraenes oO
2.4.3 The cause of the restriction cc:cccsscsssscesresrrrceoeuee ST
Trang 32LIST OF DIAGRAM
Diagram 1.3: Order of bookkeeping in machine accounting
Diagram 2.2: Accounting organization in the form of General Journal 18
vil
Trang 33ACKNOWLEDGEMENT
While studying at ‘Intemational School — Vietnam National
UniversityHanoi Under the encouragement and support of family, friends along with the enthusiastic guidance of teachers in the school, especially the teachers in
the International School, I have gained valuable knowledge as well as the
opportunity to learn about Insight Hanoi Travel and Services Joint Stock Company
From what I have learned and understand, I have successfully completed my
graduation thesis
Inaddition, I would like to express my sincere thanks to the International
Faculty teachers, especially the teacher, Mrs Nguyen Tra My, who kindly guided
me to complete this graduation thesis Finally, I would like to thank all of my staff
at the Accounting Department of Insight Hanoi Travel and Services Joint Stock
Company, for their dedication, assistance, and conditions for me to complete the
project,
Finally, I would like to send my best wishes to my family, teachers, friends
and all staff in Insight Hanoi Travel and Services Joint Stock Company good health,
wish the company has a lot of success in their business
Hanoi, 27 May, 2020
Tran Viet Dung
Trang 34ACKNOWLEDGEMENT
While studying at ‘Intemational School — Vietnam National
UniversityHanoi Under the encouragement and support of family, friends along with the enthusiastic guidance of teachers in the school, especially the teachers in
the International School, I have gained valuable knowledge as well as the
opportunity to learn about Insight Hanoi Travel and Services Joint Stock Company
From what I have learned and understand, I have successfully completed my
graduation thesis
Inaddition, I would like to express my sincere thanks to the International
Faculty teachers, especially the teacher, Mrs Nguyen Tra My, who kindly guided
me to complete this graduation thesis Finally, I would like to thank all of my staff
at the Accounting Department of Insight Hanoi Travel and Services Joint Stock
Company, for their dedication, assistance, and conditions for me to complete the
project,
Finally, I would like to send my best wishes to my family, teachers, friends
and all staff in Insight Hanoi Travel and Services Joint Stock Company good health,
wish the company has a lot of success in their business
Hanoi, 27 May, 2020
Tran Viet Dung
Trang 35LIST OF DIAGRAM
Diagram 1.3: Order of bookkeeping in machine accounting
Diagram 2.2: Accounting organization in the form of General Journal 18
vil
Trang 36ACKNOWLEDGEMENT
While studying at ‘Intemational School — Vietnam National
UniversityHanoi Under the encouragement and support of family, friends along with the enthusiastic guidance of teachers in the school, especially the teachers in
the International School, I have gained valuable knowledge as well as the
opportunity to learn about Insight Hanoi Travel and Services Joint Stock Company
From what I have learned and understand, I have successfully completed my
graduation thesis
Inaddition, I would like to express my sincere thanks to the International
Faculty teachers, especially the teacher, Mrs Nguyen Tra My, who kindly guided
me to complete this graduation thesis Finally, I would like to thank all of my staff
at the Accounting Department of Insight Hanoi Travel and Services Joint Stock
Company, for their dedication, assistance, and conditions for me to complete the
project,
Finally, I would like to send my best wishes to my family, teachers, friends
and all staff in Insight Hanoi Travel and Services Joint Stock Company good health,
wish the company has a lot of success in their business
Hanoi, 27 May, 2020
Tran Viet Dung
Trang 371.3.1 Forms of accounting books HEXSHU000001060083i-S0 seo TỦ 1.3.2 Accounting reporting system: 1 td9/106160806 L2 1.4 Organize the accounting of sales and determine business results in terms
PART 2: PRACTICAL APPLICATION ANALYSIS AT INSIGHT HANOI
2.1 Overview of Insight Hanoi Travel and Services Joint Stock Company 15
2.1.1 The process of formation and development of Insight Hanoi Travel and Services Joint Stock Company ome Ue 2.1.2 Features of service business activities at the Company 1Š 2.2 Characteristics of accounting work at the Company se TỔ 2.2.1 Organizational structure of the accounting apparatus in the Company 16
222 Accounting policies applied at the Company a, Accounting
2.3 Actual situation of service revenue accounting and service business results
at Insight Hanoi Travel and Services Joint Stock Company rere
2.3.1 Characteristics of service delivery and determination of service business results at Insight Hanoi Travel and Services Joint Stock Company 20 2.3.2 Accounting of service provision revenue and sales deductions 21 2.3.3 Cost of accounting for services provided at the Company 26 2.3.4 Accounting of business management expenses eee 2.3.5 Accounting of corporate income tax eXpenses 31 2.3.6 Accounting to determine service business results at the Company 32 2.4 Advantages & Limitation at Insight Hanoi Travel and Services Joint Stock COMPAS, cancinsioonnnansansnaroanionn 4a kc seocos aches issoncnannnsns sendnnionaninareraenes oO
2.4.3 The cause of the restriction cc:cccsscsssscesresrrrceoeuee ST