le mai huong báo cáo thực tập

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<b>LETTER OF THANKS</b>

I would like to send a special thank you to Vinh Phuc Construction And Trade HouseJoint Stock Company and the people in the accounting department, who spent their timeand effort guiding me throughout my internship. The support and knowledge you haveshared not only helps us better understand the accounting profession but is also a greatsource of encouragement and motivation for our personal development.

With the deepest gratitude, I would like to thank Mr. Le Van Lien. His personal advice and knowledge in the financial sector really assisted me in completing my internship successfully.

Finally, we thank all the lecturers of the International School, Hanoi National University for providing me with the necessary knowledge about Accounting, Analysis and

Auditing. The knowledge acquired during the study process is not only the foundation forthe process of researching and making internship reports, but also a valuable asset for me to enter life firmly and confidently.

During the internship and making the internship report, due to the short internship period due to general objective conditions, there are definitely many shortcomings. I look forward to receiving valuable comments from teachers to further strengthen my knowledge in the field of accounting.

Le Mai Huong

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I declare that this is my own internship report. The data and results stated in this internship topic were collected and quoted by me, and absolutely not copied from any documents.

I take responsibility for this commitment.

International School – Vietnam National University is unrelated to any copyright infringement caused on my work (if any).

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<b>LIST OF ACRONYMS</b>

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1.3. Mission, Vision and Core Values...9

1.4. Organize the management apparatus of Vinh Phuc Construction And Trade House., JSC...9

CHAPTER 2: REPORT ON THE RESEARCH RESULTS OF THE PRODUCTION AND BUSINESS ACTIVITIES...12

II. REPORT ON FINDING RESULTS ON BUSINESS ACTIVITIES...12

2.1. Financial and accounting activities in Vinh Phuc Construction And Trade House.,JSC...12

2.2. Business research of the Company in recent years...15

CHAPTER 3: INTERNSHIP OBJECTIVES, ASSIGNED WORK CONTENT AND IMPLEMENTATION METHODS...17

III. Report on intern process at the company...17

3.1. Internship objectives...17

3.2. Task assigned at the company...17

3.3. Methods of implementation...18

CHAP 4: RESULTS ACHIEVED DURING THE INTERNSHIP PERIOD...27

IV. RESULTS ACHIEVEMENT THROUGH INTERNSHIP...27

4.1. The theoretical knowledge content has been consolidated...27

4.2. Practical skills have been learned...27

4.3. Practical experiences have been accumulated...28

4.4. Specific contributions to the agency where the internship is located...28

REFERENCES...31

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After a period of studying and researching accounting, with a relatively complete amount of theoretical knowledge, each of our students needs to learn about the application of those theories in real work at the workplace. enterprise accounting. Connect theory with practice, compare theory and practice, learn how to apply international accounting standards and Vietnamese accounting standards to specific audits. That will help each student consolidate their knowledge, expand their understanding, and be more flexible in their future studies and work.

To meet the above requirements and also have the opportunity to learn more deeply aboutthe accounting profession, as a senior student majoring in Accounting, Analysis and Auditing at the International School, Hanoi National University. I was lucky enough to become an intern in the accounting department of Vinh Phuc Construction And Trade House., JSC. From there, I can accumulate valuable knowledge when applying school knowledge to real jobs. The internship report below is researched based on actual work when I interned at the company.

My internship results are presented in this internship report. The report includes four main parts as follows:

Chapter 1: Introduction

Chapter 2: Report on finding results on business activities

Chapter 3: Internship objectives, assigned work content, and implementationmethods

Chapter 4: Results achieved during the internship period

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<b>CHAPTER 1: OVERVIEW OF THE INTERNSHIP UNIT</b>

<b> I. INTRODUCTION1.1. General information</b>

Company name: VINH PHUC CONSTRUCTION AND TRADE HOUSE JOINT STOCK COMPANY

Abbreviated company name: Vinh Phuc Construction And Trade House., JSCDate of incorporation: July 23th, 2004

Address: No. 616, Me Linh Street, Khai Quang Ward, Vinh Yen City, Vinh Phuc Province, Vietnam

Legal representative: Mr. Nguyen Hong Dang - Chairman of the boardTax code: 2500230894

Hotline: 02113 861 006

Over the past 20 years, Vinh Phuc Construction And Trade House., JSC has been one of the leading companies in building houses in Vinh Phuc province. The company has been evaluated by customers as a reliable brand in the market because of its staff who are all engineers, workers and employees with many years of experience, ensuring quality, speed and high efficiency.

<b>1.2. Business operations</b>

2 Production of construction materials from clay 2392

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4 Production of concrete and products from cement and plaster 23955 Installation of industrial machinery and equipment 3320

7 <b>Construction of houses not for residential purposes4102</b>

11 Construction of other civil engineering works 4299

15 ^{Installation of water supply, drainage, heating and air}

19 ^{Wholesale of electronic and telecommunications equipment and}

20 Wholesale of other machinery, equipment and spare parts 465921 Wholesale of materials and other installation equipment in 4663

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22 ^{Retail sale of hardware, paint, glass and other installation}

equipment in construction in specialized stores ⁴⁷⁵²

30 ^{Real estate business, land use rights belong to owner own, use or}

31 Architectural activities and related technical consulting 7110

<b>1.3. Mission, Vision and Core Values1.3.1 Mission</b>

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Vinh Phuc Construction And Trade House., JSC has a mission to bring added value to customers through trading materials and building quality and sustainable projects.

<b>1.3.2. Vision</b>

Vinh Phuc Construction And Trade House., JSC is gradually realizing its goal of becoming one of the leading construction companies inside and outside Vinh Phuc province. Not only does the company bring good things to customers, the company also creates many opportunities for success for its staff.

<b>1.3.3. Core values</b>

<b>Quality: Providing the best construction services, on schedule to satisfy all customers.Safety: Provide a safe, environmentally friendly workplace. All potential risks can be </b>

prevented in each project.

<b>Innovation: Embracing innovation and technology, continuously seeking new methods </b>

and solutions to improve efficiency, quality and value for our customers.

1.4. Organize the management apparatus of Vinh Phuc Construction And Trade House., JSC

<b>1.4.1. Organization chart of the management apparatus of Vinh Phuc Construction And Trade House., JSC</b>

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<i>Diagram 1: Organization chart of the management apparatus of Vinh Phuc Construction AndTrade House., JSC</i>

<b>1.4.2. Functions of each department</b>

Vinh Phuc Construction and Trade House., JSC is a medium-sized construction company,with 2 levels of management and 4 main departments.

<b>The management department:</b>

● The Board of Directors: is the company's management body, with full authority to decide on issues related to the company's purposes and interests on behalf of the Company. The Board of Directors regularly monitors the Company's business operations, internal control activities and risk management activities.

● Board of Manager: Responsible for activities at the enterprise. At the same time, they will lead and supervise departments to implement proposed plans, overcome difficulties and motivate the team.

<b>Functional departments: </b>

● Accounting apartment: Carry out related finance and accounting work according to state regulations and resolve all cash flow and revenue and expenditure issues

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such as paying staff salaries, purchasing raw materials, creating welfare funds, andprevention funds. risks, insurance for employees, tax accounting,...

● Project management: Project management plays an important role in monitoring and implementing specific construction projects. The project management board is

<b>divided into two teams: Technical team and Quality management and labor </b>

● Human Resource Department: Responsible for recruiting, training and developing employees, managing salaries and benefits, resolving personnel-related issues, ensuring compliance with legal regulations and company policies on human resources

● Sale and Marketing Department:

- Find customers to build good relationships and bring in construction contracts- Research customer preferences, then coordinate with the Project Department to advise

- Research on the market and competitors

- Make plans to purchase equipment and machinery to serve business activities

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<b>CHAPTER 2: REPORT ON THE RESEARCH RESULTS OF THEPRODUCTION AND BUSINESS ACTIVITIES</b>

<b>II. REPORT ON FINDING RESULTS ON BUSINESS ACTIVITIES</b>

<b>2.1. Financial and accounting activities in Vinh Phuc Construction And Trade House., JSC</b>

<b>2.1.1. Features of the organization of the accounting apparatus </b>

Functions of each department:

- Chief Accountant: The person who has the right to manage all financial and accounting work, has the function of organizing accounting work, organizing accounting forms, checking receipts and payments, and payment documents. At the same time, coordinate with general accounting to synthesize final settlement and make year-end final settlement report.

- General accountant: The person responsible for guiding the synthesis and classification of documents, accounting for arising economic operations, and preparing accounting books for each accountant's department. Work directly on summarizing settlement accounts and preparing reports.

- Project accountant: The person responsible for managing revenue and expenditure at each project, instructing the work of the warehouse keeper and working with thewarehouse keeper to check, manage and supervise the import and export of

materials and tools at each project. construction. Every two days, the project accountant must gather income and expenditure documents, import and export receipts of materials with confirmation from the project commander and send themto the main accounting - accounting department for timely updates and reports. periodically for company leaders.

- Material and equipment accountant: Person who regularly finds sources of materials and equipment to serve stable projects, updates prices promptly, and finds cooperative relationships with customers to provide adequate supplies. for the project.

- Accounts receivable and salary accountant: Person who monitors debts, advance cash receipts and payments, and reimburses departments within the Company.

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- Tax accountant: separate all costs for accounting based on the estimated value of the project built by the winning unit and in charge of tax issues and tax declarationin construction enterprises.

<b>2.1.2. The accounting book template is applied at the company</b>

Accounting system: Circular 200/2014/TT-BTC issued by the Ministry of Finance on December 22, 2014 regulates and guides the implementation of a number of articles of the Accounting Law

The accounting year begins on January 1 and ends on December 31Accounting period: by year

Currency used: Vietnamese Dong (VND)

The company applies accounting form: General Journal

Applied accounting form: Machine accountant (Use MISA software).Exchange rate used to convert foreign currency: Actual exchange rate.

Method of declaring and calculating value-added tax: calculate value-added tax according to the deduction method.

Fixed asset depreciation method: calculate depreciation using the straight-line method.

General inventory accounting method: accounting according to the regular declaration method, ex-warehousing price according to the first-in, first-out method.

Rate of taxable income and insurance: According to the rate of the State.Currency used for accounting records: Vietnam Dong (VND)

<b>2.1.3. Accounting document system </b>

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- VAT invoice: certifying sales transactions or service provision. It contains information about the amount of value added tax payable to the tax authorities.- Sales Invoice: records the organization's sale of goods and services

- Warehouse receipt: used to monitor import status and asset fluctuations at the enterprise

- Warehouse release note: used to track the delivery situation and asset fluctuations at the enterprise

- Receipt of money collected: a receipt of money collected as a basis for making a receipt, paying money into the fund, and at the same time for the payer to pay the agency or keep the fund.

- Economic contract: an agreement between the parties on the establishment, changeor termination of civil rights and obligations, in which the content of the

agreement is production activities, exchange of goods, services and other activities. Other agreements related to business purposes.

- Material inventory: used to inventory assets and track goods at the company- Receipt: records collection transactions with partners and customers who have

completed payment when using, buying and selling goods and services.- Payment slip: control the company's cash resources and spending activities

<b>2.1.4. Features of Accounting Books</b>

An accounting book is an important tool that helps record and organize financial information in a specific and systematic way. The company records accounting books according to the general journal form and is done using Misa accounting software. The company uses general ledgers, special journals, and detailed

accounting books. Because we work in the construction field, detailed accounting books are extremely important. They track transactions and costs related to the company's activities, making financial management easy and accurate. more precise. Detailed accounting books include:

 Accounting books detailing accounts receivable from customers Accounting books detailing inventory accounts

 Detailed accounting books of raw materials

 Accounting books detailing cash and deposit accounts

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 Detailed accounting books of bank accounts

 Accounting books detailing construction cost accounts

 Accounting books detailing project management cost accounts

<b>2.2. Business research of the Company in recent years</b>

<b>2.2.1. Report the company’s business results for the most recent 2 years</b>

<b> Unit: VND</b>

Net revenue from sales of services 99,822,733,002 139,429,647,196

Gross profit from sales and services 24,273,089,969 35,219,769,642

Net profit from business activities 4,008,384,587 7,989,265,533

Total profit before tax 5,094,120,852 7,261,451,892

Corporate income tax expenses 1,037,260,336 1,623,888,459Profit after corporate income tax 4,056,860,516 5,637,563,433

<i><b> (Source: Accounting department - Vinh Phuc Construction And Trade House., </b></i>

There was a significant increase in net revenue from sales of services from 2022 to 2023, rising 39.68%. This substantial increase indicates strong growth in the company's ability to generate revenue from its primary services. Similarly, gross profit from sales and services experienced a substantial increase, rising 45,1%. This indicates improved profitability in the company's core operations. Net profit from business activities more than doubled from 2022 to 2023, rising 99,31%, suggests that the company's overall profitability from its primary business activities has substantially improved. There was a

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