BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC SƯ PHẠM KỸ THUẬT THÀNH PHỐ HỒ CHÍ MINH ĐỒ ÁN TỐT NGHIỆP NGÀNH KẾ TOÁN ACCOUNTING PROCESS OF BOOK-KEEPING ANDFOLLOWING UP THE ACCOUNTS OF PAYABLE SECTION AT PV GAS SOUTH JOINT-STOCKCOMPANY GVHD: NGUYỄN THỊ HUYỀN TRÂM SVTH :HOÀNG THANH TÙNG MSSV: 14125092 SKL 0 0 5 1 2 9 Tp. Hồ Chí Minh, tháng 07 - 2018 Luan van University of Technology and Education of HCM City Faculty of high – quality Dissertation Topic : ACCOUNTING PROCESS OF BOOK-KEEPING AND FOLLOWING UP THE ACCOUNTS OF PAYABLE SECTION AT PV GAS SOUTH JOINT-STOCK COMPANY SUPERVISOR : MRS. NGUYỄN THỊ HUYỀN TRÂM STUDENT : HOÀNG THANH TÙNG MAJOR : ACCOUNTING CLASS : 14125CL STUDENT ID : 14125092 TP.HCM, July 3rd 2018 Luan van PHỤ LỤC 3: ệm vụ đồ án tốt nghiệp) CỘNG HÒA XÃ HỘI CHỦ GHĨA VIỆT NAM Độc l p – T do – Hạnh phúc ----***---- Tp. Hồ Chí Minh, ngày 03 tháng07 năm 2018 NHIỆM VỤ KHÓA LUẬN TỐT NGHIỆP Họ và tên sinh viên: Hoàng Thanh Tùng MSSV: 14125092 Ngành: Kế toán Lớp: 14125CLC Giảng viên hướng dẫn: Cô Nguyễn Thị Huyền Trâm ĐT: 0167 793 0018 gày nh n ề tài: 01/06/2018 Ngày nộp ề tài: 03/07/2018 1.
Tên ề tài: Accounting process of book-keeping and following up the Accounts of Payable section at PV Gas south Joint-stock company 2. Các số liệu, tài liệu ban ầu: Thu th p từ công ty PV Gas south – chi nhánh Đồng Nai. Nội dung th c hiện ề tài: Quy trình ghi sổ và theo dõi xử lý công nợ phải trả tại công ty cổ phần kinh doanh khí hóa lỏng miền Nam, cách áp dụng thuế thu nh p giả ịnh và cấn trừ công nợ 3 bên. Sản phẩm: Khóa lu n tốt nghiệp TRƯỞNG NGÀNH GIẢ G VIÊ HƯỚNG DẪN i Luan van PHỤ LỤC 4: ậ xét của G áo v ê ướ g d ) CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập – Tự do – Hạnh Phúc ******* PHIẾU NHẬN XÉT CỦA GIÁO VIÊN HƯỚNG DẪN Họ và tên Sinh viên: Hoàng Thanh Tùng MSSV: 14125092 gành: Kế toán Tên ề tài: Accounting process of book-keeping and following up the Accounts of Payable section at PV Gas south Joint-stock company.
Họ và tên Giáo viên hướng dẫn: Cô guyễn Thị Huyền Trâm NHẬN XÉT 1. Về nội dung ề tài & khối lượng th c hiện:. Đề nghị cho bảo vệ hay không?. Đánh giá loại:.
Hồ C í , gày t á g ăm 2018 Giáo viên hướng dẫn Ký & g rõ ọ tê ) ii Luan van PHỤ LỤC 5: ậ xét của G áo v ê ệ ) CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập – Tự do – Hạnh Phúc ******* PHIẾU NHẬN XÉT CỦA GIÁO VIÊN PHẢN BIỆN Họ và tên Sinh viên:…….Hoàng Thanh Tùng. gành:………Kế toán. Tên ề tài: Accounting process of book-keeping and following up the Accounts of Payable section at PV Gas south Joint-stock company. Họ và tên Giáo viên phản biện:.
Về nội dung ề tài & khối lượng th c hiện:. Đề nghị cho bảo vệ hay không?. Đánh giá loại:. Hồ C í , gày t á g ăm 2018 Giáo viên phản biện Ký & g rõ ọ tê ) iii Luan van Thank you note Overcoming the eight semesters I have been lucky to become a student of one of the best university of Viet Nam which was University of Technology and Education of Hồ Chí Minh city ( UTE ), this place was definitely the cradle where granted the wings and opened the superb “ future “ door that not only making me feel confident about my own knowledges but also leading me to the paradise on my future footpath.
After nearly four years I luckily have been trainned in the environment of the greatest education equipments and the most high-qualified lecturers of UTE, I gatherd wide range of necessary and valuable knowledges which was considered as my career foundation in my mind. I sincerely express my gratitude to the Board of managers and all the teachers of UTE, especially are the lectures of Falcuty of high quality training for always teaching us the precious knowledges. More especial, I sincerely want to say thank you Mrs. Nguyen Thi Huyen Tram for always follow up to guide me and largely contribute to complete this dissertation.
With regarding to the internship period, I also want to express my sincerely gratitudes to the Board of the company and the accounting department of PV Gas South – Dong Nai Branch. Based on the detailed guidances for each part of the job with all of the enthusiasm that I received from the accountants, I could highten my knowledges and awareness about the reality responsible which a professional accountant have to resolve every business day. Parallel with it, this seems to be the valuable time for me to re-system and apply my accounting knowledges in accordance with not only Vietnamese accounting system. After the first days I had spent to follow up and review the accouting standards and the circulars to thorough, I had the chances to challenge myself at many accounting positions.
So, to summarize the internship period, I will sum up all the experiences and the knowledges relating to my dissertation’s topic that I gathered during the internship program. I actually hope to iv Luan van receive the regards and sincerely comments from my lecturers to let me realize my weakness and highten my accounting knowledges. Last but not least, I would like to send my best wishes to both the Board, the Lecturers of Technology and Education University and the Board of PV Gas South. v Luan van Summarization of dissertation In this dissertation, I would like to summarize all of the accounting process relating to payable section that arising in PGS branch Dong Nai.
Base on the content guidance of faculty of high quality, I will separate this thesis into four chapters : Chapter I : Introduction of Petrovietnam southern gas joint-stock company – PV gas south Chapter II : Case study Chapter III : The accounting process of payable accounts Chapter IV : Comments and proposals In chapter one, we can obtain an overview about PV Gas South and the organizing system of accounting process in Dong Nai branch. Next, in chapter two, I will present the case study and basis of argument which I applied to complete this dissertation. Thirdly, regarding to chapter three where I present all the transactions, entries to record and its supporting documents as the example. And finally, chapter four is the area where I put my comments about the accounting process in Dong Nai branch and specially is my knowledges expendation.
Because of the fact that in reality business, PV gas south has some expenses relating to expatriates so this seems to be the reason why I try to research about global income tax and the legal procedures to offset payable accounts between three parties. vi Luan van Contents Nhiệm vụ đồ án tốt nghiệp. I Trang phi u nhận xét của giáo viên hướng dẫn……………………………………………………….II Trang phi u nhận xét của giáo viên phản biện……………………………………….III Thank you note……………………………………………………………………………………….IV Summarization of dissertation …………………………….VII List of acronyms……………………………………………………………….X List of diagrams……………………………………………………………………………………….XI List of references……………………….XII Introduction Chapter. Reason for choosing this topic .2 Chapter I : Introduction of Petrovietnam southern gas joint-stock company – PV gas south.
History and development process. Establishment and development process. Objectives and visions. Slogan of PV Gas south.
Structure of PGS’s departments. The duties of each department. Accounting department diagram. Accounting standards and accounting regulations.
14 Chapter II : Theoretical basis of Account payable. 18 vii Luan van 2. Theoretical basis of Account payable. Principles of payable accounting.
The mission of payable accountant. The role of payable accountant. Detailed principle of each payable accounts. Overview about the arising payable accounts of the company.
23 Chapter III : The accounting process of payable accounts. Describe the book-keeping process of a payable accountant. Account of supplier’s payable. Account of Tax and other payables to the state accounts.
Payable account for labour. Account of other payable. 47 viii Luan van 3. Loan and finance lease liabilities.
50 Chapter IV : Comments and proposals. Disadvantageous and Proposals. Definition of hypothetical tax. Reality example of hypothetical tax.
Offset payable account between three parties. 70 ix Luan van List of Acronyms PGS Petrovietnm Joint-stock company CIT Company imcome tax PIT Personal Income Tax VAS Vietnam Accounting System VAT Value Added Tax SI Social Insurance HI Healthcare Insurance UI Unemployed Insurance Hypo-Tax Hypothetical Tax x Luan van List of diagram Chart 1. The diagram of PGS’s trading quatity of LPG and CNG Chart 1. The structure diagram of PV Gas South Chart 1.
Chart of PV Gas South internal infrastructure Chart 2. Table of target summarise Chart 4. The brief process of payable accounting Picture 4. Performance of 331 account’s ledger Picture 4.
Detail booking entry for this transaction Picture 4. The total of PIT that was presented on Payroll file Picture 4. The detail of booking entry record lisencing tax Picture 4. Performance of Payroll file Picture 4.
Payroll file of December 2017 Picture 4. An example of Debit Note ( Fee Note ) Picture 4. Breakdown of 3354 in a transaction Picture 4. Bui Quyet Thang’s payable relating to his income xi Luan van References List 1.
Bộ Tài Chính. Thông tư 200/2014/TT-BTC. Petrovietnam, Southern Gas.vn/gioi- thieu/thong-tin-chung/gioi-thieu-doanh-nghiep.vn/kinh-te-quan-ly/tat-ca-tai-lieu-kinh-te-quan-ly- 481-0.html?vt=moinhat&ft=&fft=&type=&fl=&catetl=0&subcatetl=0&page=3 5. Giáo trình ACCA F2 Study text - BPP - version 2017-2018 6.
Giáo trình ACCA F3 Study text - BPP - version 2017-2018 7. Giáo trình k toán tài chính – Chương XI – PGS.TS Nghiem Van Loi 9. Công văn 12495/BTC-TCT 2014.vn/cong-van/Thue- Phi-Le-Phi/Cong-van-12495-BTC-TCT-2014-thue-thu-nhap-ca-nhan-doi-voi- tien-thue-gia-dinh-tien-nha-gia-dinh-248874.aspx xii Luan van Introduction Chapter 1. Reason for choosing this topic Nowadays, parallel with the speedy advancement of global economy, there are wide range of enterprises were established each year.
Obviously, to operate an enterprise, the board of every company also need internal financial statement to manage and make the decision for their company. This is the reason why accounting is very important for all of company and payable accountant is also a very important position that significantly support for management object. They are the staff who in charge of observing the debt of suppliers, payment payable accounts include tax payable, government payable, salary for employees, accruals… which give a significantly impact on cash plow of every company. Especially, as a producing and commercial company like PV Gas south, the transactions relating to payable accounts arise frequently that require accountant record, treat as right accounts and solving on time to avoid some tax’s penalties or other compensation for suppliers.
Moreover , payable accountant must follow up the process of each invoice for each special transaction, collate and arrange in system. Last but not least, payable accountant is the one who know which account should be pay previously to avoid penalties or compensation and giving advise for the board to control cash flow that assure for remainance business operation. In summary, because of the benefit and important that I could aware about the responsibles of payable accountant, I dicided to choose “ working process of a payable accountant “ as my internship topic. Research objects - To research the reality responsible of a payable accountant in every financial month at PV Gas south branch Dong Nai.
Page | 1 Luan van - After experienced all the neccessary tasks of this position at company, I will gather and issue some opinions and evaluations in this dissertation.