1Thi Thanh Hoa Pham,2Thi Huong Tram Le,3Thuy Vinh Nguyen
1,2,3Accounting Department, University of Labour and Social Affairs
DOI : https://doi.org/10.47191/ijmra/v6-i5-04Google Scholar Download Pdf
ABSTRACT:
The article presents the theoretical basis of accounting work, requirements, and methods of organizing accounting work in commercial enterprises. Currently, the organization of accounting work in medical equipment trading enterprises in Nghe An province is still limited. With characteristics such as small size, the need for accounting information is specific, unlike large enterprises, so the organization of accounting work has not been focused. Based on the actual survey data, and in-depth interviews with the accounting team, the research team identified several shortcomings in the organization of accounting work such as vouchers, accounting books, and accounting reports. ... at the same time pointing out the causes of these existences. From the above limitations, the article also proposes some measures to improve the organization of accounting work in medical equipment trading enterprises in Nghe an province.
KEYWORDS:Organization of accounting work; Enterprise; Medical equipment; Nghe An
REFERENCES
1) Ministry of Health (2018), Circular 14/2018/TT-BYT promulgating the List of medical equipment with goods codes
determined according to the List of exported and imported goods of Vietnam, the Ministry of Health, Hanoi Vietnam
2) National Assembly (2015), Law on Accounting, National Assembly, Hanoi, Vietnam
3) Nghiem Van Loi (2019), Accounting Organization Textbook, University of Labor and Social Affairs, Hanoi, Vietnam
4) Ministry of Finance (2016), Circular 133/2016/TT-BTC dated August 26, 2016, guiding the accounting regime for SMEs,
Ministry of Finance, Hanoi, Vietnam
5) Ministry of Finance (2003), Decision No. 234/2003/QD-BTC dated December 31, 2003, Accounting Standard No. 21 on
“Presentation of Financial Statements”, Ministry of Finance, Hanoi, Vietnam Male
6) Ministry of Finance (2014), Circular No. 200/2014/TT-BTC dated December 22, 2014, promulgating the Enterprise
Financial Corporation, Ministry of Finance, Hanoi, Vietnam
VOLUME 06 ISSUE 05 MAY 2023
There is an Open Access article, distributed under the term of the Creative Commons Attribution – Non Commercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting and building upon the work for non-commercial use, provided the original work is properly cited.
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