Pa's File

Acknowledgement

First I would like to thank Dr. Nguyen Thi Thu Lien for instructing and giving me valuable comments to complete this internship report.

I also would like to thank teachers who work in Advanced Program of National Economics University for helping me during the internship time.

At last I would like to thank the Thang Loi Development and Invesment Joint Stock Company for giving me opportunity to do this internship report. For me it was a special experience to be studied from praticality. With their patience and openness, they created for me an enjoyable working environment.

I sincerely appreciate!

TABLE OF CONTENTS

ABBRIVIATION…………………………………………………………………….. 4

LIST OF TABLES…………………………………………………………………… 5

LIST OF FIGURES………………………………………………….......................... 6

PREFACE…………………………………………………………………………….. 7

CHAPTER 1: OVERVIEW OF THANG LOI DEVELOPMENT AND INVESTMENT JOINT STOCK COMPANY………………………………………..8

1.1. Establishment and Development……………………….……………………… 8

1.2. Characteristics of the Business Operation…………………………………… 10

1.2.1. Functions and Responsibilities………………………………………………. 10

1.2.2. Features of the Business Operation………………………………………...…. 10

1.2.3. Process of Trading Goods and Services……………………………………… 11

1.3. Organizational Structure………………………………………………………. 13

1.4. Financial Position and Operational Results…………………………………... 15

CHAPTER 2: ACCOUNTING DEPARTMENT AND ACCOUTING SYSTEM AT THANG LOI DEVELOPMENT AND INVESTMENT JOINT STOCK COMPANY…………………………………………………………………………….18

2.1. Accounting Department……………………………………………………….....18

2.2. Accounting System Applied……………………………………………………. 21

2.2.1.The Main Accounting Policies Adopted………………………………………. 21

2.2.2. Accounting documentations and vouchers……………………………..……... 22

2.2.3. Accounts in Accounting System……………………………………………… 24

2.2.4. Accounting...