i
UNIVERSITY OF ECONOMICS AND LAWS
FACULTY OF ACCOUNTING AND AUDITING
GRADUATION THESIS
FIXED ASSETS ACCOUNTING OF THE
NATIONAL PHYTOPHARMA JOINT-STOCK
COMPANY
Supervisor: Nguyen Hoang Dieu Hien
Student: Nguyen Ngoc Thao Uyen
Student’s ID: K174050626
Class: K17405CA
TPHCM, 06/2021
ii
INTERNSHIP DIARY

General Information
Full name: NGUYỄN NGỌC THẢO UYÊN
Student’s ID: K174050626
Class: K17405CA
Date of birth: July 15th, 1999
Supervisor: NGUYỄN HOÀNG DIỆU HIỀN
Company’s Name: The National Phytopharma Joint-Stock Company
Address: Bahamas Tower - Diamond Island, No. 1 Street 104, Bình Trưng Tây Ward,
District 2
Internship Department: Finance – Accounting
Internship Instructor: Trương Tiến Phát
Nguyễn Thị Thúy An
Internship Position: General Accounting
Internship Schedule: Dec 7th, 2020 to Feb 28th, 2021
No.
Student’s
Week
assessment
Learning about the Company
1
Dec 7th – Dec 18th
Get used to the job,
but still have not
- Greetings and get acquainted grasped
with everybody in the Finance - company
the
culture
iii
Accounting department and the and
working
environment
company.
- Learning the culture and get
acquainted gradually with the
working
environment
of
the
company through the initial jobs.
Familiarizing yourself with the At first, the work
assigned tasks:
was still difficult,
- Save vouchers, input invoices
2
Dec 21st – Dec (receipt
31st
note,
payment)
and
output (delivery bill, receipts)
but
under
the
devoted guidance of
Internship
Instructors,
saving
- Get familiar with how to use the documents
and
scan using the printer
become easier.
documents to send to customers
printer:
print,
copy,
- Check the VAT invoice with
data on the system is the same or
3
Jan 27 – Jan 29
th
th
not.
Well Accomplished
-Sort invoices by invoice number
-Check the VAT invoice with
4
Feb 1st – Feb 5th
data on the system is the same or Well Accomplished
not
-Check the VAT invoice with
5
Feb 15th – Feb
data on the system is the same or
19th
not
Well Accomplished
-Sort invoices by invoice number
6
Feb 22nd – Feb
- Check cancellation invoice
Well Accomplished
iv
26th
-Write The Minutes of Invoice
Adjustment (deviation of money,
taxes,...)
v
NHẬN XÉT CỦA ĐƠN VỊ THỰC TẬP

Họ và tên SV thực tập: ......................................................................................................
MSSV: ...................................... Lớp: ......................... Trường Đại học Kinh tế - Luật
Đã thực tập tại Phòng: .......................................................................................................
Từ thời gian: từ ngày …../12/2020 đến ngày …../03/2021
Nhận
xét
chung:
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
………………………………………………………………………………………………
…………., ngày … tháng …. năm 2021
Xác nhận của đơn vị thực tập
vi
vii
TABLE OF CONTENT
TABLE OF CONTENT ................................................................................................vii
LIST OF FIGURE & TABLE .......................................................................................xi
LIST OF ABBREVIATIONS .......................................................................................xii
CHAPTER 1: INTRODUCTION ABOUT THE NATIONAL PHYTOPHARMA
JOINT-STOCK COMPANY ......................................................................................... 3
1.1 Business overview ................................................................................................... 3
1.1.1 General information........................................................................................... 3
1.1.2 Business’ Objectives ......................................................................................... 3
1.1.3 Business’ Functions ........................................................................................... 3
1.2 Organization structure ............................................................................................. 4
1.2.1 General Meeting of Shareholders....................................................................... 4
1.2.2 Board of Directors ............................................................................................. 4
1.2.3 General Director ................................................................................................ 4
1.2.4 Deputy General Director.................................................................................... 4
1.2.5 Supervisory Board ............................................................................................. 5
1.2.6 Administration Department ............................................................................... 5
1.2.7 Finance and Accounting Department ................................................................. 5
1.2.8 Import and Export Department .......................................................................... 5
1.2.9 Storage Department ........................................................................................... 5
1.2.10 Shops............................................................................................................... 5
1.2.11 Centers ............................................................................................................ 5
1.3 Accounting overall .................................................................................................. 5
1.3.1 Accounting structure ......................................................................................... 5
viii
1.3.2 Accounting functions......................................................................................... 7
1.3.3 Accounting policies ......................................................................................... 10
1.3.4 Accounting vouchers ....................................................................................... 10
1.3.5 Accounting documents .................................................................................... 11
1.3.6 Accounting report ............................................................................................ 12
CHAPTER 2: THEORETICAL FRAMEWORK....................................................... 13
2.1 Definition of Fixed assets ...................................................................................... 13
2.1.1 Tangible Fixed assets: According to VAS 03................................................... 13
2.1.2 Intangible Fixed assets: According to VAS 04 ................................................. 13
2.1.3 Another document affects Fixed assets: Circular 45/2013/TT-BTC ................. 14
2.2 Classification of FA of the business ....................................................................... 16
2.2.1 Classification according to the form ................................................................ 16
2.2.2 Classification by ownership ............................................................................. 17
2.2.3 Based on the sources of formation ................................................................... 17
2.2.4 Classification by economic uses ...................................................................... 17
2.2.5 Classification according to usage situation ...................................................... 18
2.2.6 Classification according to the purpose of use ................................................. 18
CHAPTER 3: ACCOUNTING FOR ARISING ECONOMIC TRANSACTIONS
RELATED TO FIXED ASSETS .................................................................................. 20
3.1 Increase in Fixed assets transactions accounting .................................................... 20
3.1.1 Tangible Fixed assets costs .............................................................................. 20
3.1.2 Booking Entries Procedures............................................................................. 20
3.1.3 Uses accounts .................................................................................................. 21
3.1.4 Accounting of Fixed assets transaction ............................................................ 21
3.1.5 Illustrate Case .................................................................................................. 23
ix
3.2 Depreciation of Fixed assets .................................................................................. 23
3.2.1 Useful life........................................................................................................ 23
3.2.2 Depreciation method ....................................................................................... 24
3.2.3 Uses accounts .................................................................................................. 27
3.2.3 Illustrate Case .................................................................................................. 28
3.3 Accounting for reduced Fixed assets ...................................................................... 28
3.3.1 The Company’s policy Tangible Fixed assets liquidation ................................ 28
3.3.2 Carrying amount of Fixed assets ...................................................................... 29
3.3.3 Uses accounts .................................................................................................. 29
3.3.4 Illustrate related document............................................................................... 30
3.4 Fixed asset repair and upgrade accounting ............................................................. 31
3.4.1 Repaired Fixed assets ...................................................................................... 31
3.4.2 Accounting for regular repair and amortization. .............................................. 31
3.4.3 Fixed asset overhaul accountant is not upgraded in nature. .............................. 33
3.4.4 Accounting for major repairs of fixed assets in upgrading. .............................. 35
CHAPTER 4: CONCLUSION AND RECOMMENDATION ................................... 36
4.1 Conclusion............................................................................................................. 36
4.2 Advantages in Fixed asset accounting .................................................................... 36
4.3 Disadvantages in Fixed asset accounting ............................................................... 37
4.4 Recommendation ................................................................................................... 37
APPENDICES............................................................................................................. xiii
Appendix 1: Tables and Figures ................................................................................ xiii
Appendix 2 – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA GVHD – Đề
Tài: KẾ TOÁN QUẢN TRỊ..................................................................................... xxxii
x
Appendix 3 – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA GVPB – Đề
Tài: KẾ TOÁN QUẢN TRỊ.................................................................................... xxxvi
Appendix 4 – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA HỘI ĐỒNG –
Đề Tài: KẾ TOÁN QUẢN TRỊ .............................................................................. xxxix
REFERENCES .......................................................................................................... xliii
xi
LIST OF FIGURE & TABLE
Figure 1
Phytopharma’s organization structure
Figure 2
Phytopharma’s accounting structure
Figure 3
Phytopharma’s accounting documents
Figure 4/1
The order 0082003460
Figure 4/2
The order 0082003460
Figure 4/3
The order 0082003460
Figure 5
VAT invoice 0045522-PT/18P
Figure 6/1
Contract 08912/18P
Figure 6/2
Contract 08912/18P
Figure 6/3
Contract 08912/18P
Figure 6/4
Contract 08912/18P
Figure 7/1
Delivery record
Figure 7/2
Delivery record
Figure 7/3
Delivery record
Figure 8/1
Application for liquidation of fixed assets
Figure 8/2
Application for liquidation of fixed assets
Figure 9
Fixed assets Disposal Form
Table 1
General Journal
Table 2
General Ledger of TFA - Transportation
Table 3
General Journal of TFA
Table 4
General Journal of the last quarter 2018
Table 5
General Ledger of Other TFA
Table 6
General Journal of the third quarter of 2018
Table 7
General Ledger of Other TFA
xii
LIST OF ABBREVIATIONS
Abbreviation
Explanation
JSC
Joint - Stock Company
VAS
Vietnamese Accounting Standard
IFRS
International Financial Report Standard
VNĐ
Viet Nam Dong
FA
Fixed assets
TFA
Tangible Fixed assets
RL
Remaining life
SYD
Sum of the years
VAT
Value Added Tax
1
INTRODUCTION
1. Introduction
Vietnam joined the World Trade Organization – WTO, so there are many opportunities
for investment and business expansion of domestic enterprises is increasingly high.
Besides, in the process of integration and development, we also have to deal with many
challenges. To effectively operate with the right strategy, Vietnamese businesses must
pay attention to accounting work. For stable and growing business, the enterprises always
attend and improve the accounting apparatus to suit the development trend economy.
Because accounting information is essential for managers to make strategies and business
plan decisions.
During the operation process, the Companies are proactive about technological
innovation, especially using and managing Fixed Assets. This is a big problem that needs
to be solved when scientific technology continuously develops, if Fixed Assets are not
exploited and effectively used, it will become out of date and not as useful as desire.
Fixed Assets is one of the most important factors in production and trade process of
organizations and individuals. Activities related to Fixed Assets are well managed, which
helps businesses to catch the state of Fixed Assets to have timely decisions, as well as
support business result, reduce expenses and increase ability competition.
Having an internship at The National Phytopharma Joint-Stock Company, I found this
to be a good opportunity to learn and improve practical knowledge about the process of
fixed assets accounting of a particular enterprise. Therefore, I decided to choose the topic
"Fixed Assets accounting of The National Phytopharma Joint-Stock Company" to be
the subject of my Graduation Thesis clarifying that importance as well as learn more
about the rich practical expertise that the topic brings.
2. Objective of Thesis
- Illustrate the accounting process for tangible fixed assets at the company
- Analyzing and evaluating how tangible fixed assets are managed
- Comment, evaluate and give recommendations for the company's tangible fixed asset
accounting process.
2
3. Subject of Thesis
Describing the corporate structure and fixed assets accounting system at The
National Phytopharma Joint-Stock Company.
In this Thesis, the writer only focuses on analyzing tangible fixed assets increased
due to procurement, exchange and due to investment in capital construction, increased
by self-manufacturing, increased by exchange with real can be different.
4. Scope of Thesis
The Thesis was carried out in 2021 and the data is taken from The National
Phytopharma Joint-Stock Company in 2018 and 2019.
The Thesis was prepared from March 1, 2021 to May 5, 2021.
5. Content of the Thesis
Besides the Introduction and Conclusion, my Graduation Thesis includes 4
chapters with the main content as below:
Chapter 1: Introduction about The National Phytopharma Joint-Stock Company
Chapter 2: Theoretical Framework
Chapter 3: Accounting for arising economic transactions related to Fixed assets
Chapter 4: Conclusion and recommendation
3
CHAPTER 1: INTRODUCTION ABOUT THE NATIONAL PHYTOPHARMA
JOINT-STOCK COMPANY
1.1 Business overview
1.1.1 General information
-
Company full name: The National Phytopharma Joint-Stock Company
-
Short name: Phytopharma
-
Location: No. 24, Nguyen Thi Nghia Street, Ben Thanh Ward, District 1, Ho Chi
Minh City
-
Phone: 848323058
-
Fax: 84-8323.012
-
Email: phytopharma@hcm.vnn.vn
-
Website: http://phytopharma.vn
1.1.2 Business’ Objectives
The company was established to mobilize and use capital effectively in:
-
Develop domestic and foreign production and business in medicine and
pharmaceutical products to serve for disease prevention and treatment to serve the care
and strengthening healthy for the people.
-
Business expansion in other areas with the aim of increasing profits and creating
jobs stability; increase dividends for shareholders; contribute to the State Budget and to
develop the Company.
1.1.3 Business’ Functions
The National Phytopharma Joint-Stock Company has the main function (that)
providing pharmaceuticals, cosmetics, medical equipment ... in the form of wholesale and
retail to serve the needs of treatment, contributing to improve health for people all over
the country.
The unit also carries out import entrustment for other enterprises that have demand for
products in the health sector but cannot afford import conditions. The company also
exports essential oils, aromas, herbs, ingredients and ingredients of southeastern
pharmaceutical ... to foreign markets.
4
1.2 Organization structure
Figure 1: Phytopharma’s organization structure
1.2.1 General Meeting of Shareholders
General Meeting of Shareholders is the highest decision-making of the Company,
including all shareholders who own or represent shares contributed to the Company.
1.2.2 Board of Directors
Board of Directors is the highest management body of the Company that has full
authority to decide all issues related to the goals and interests of the Company.
1.2.3 General Director
General Director is the person who runs the daily operations of the Company and is
responsible to the Board of Directors for the implementation of assigned rights and duties.
The General Director of the Company is appointed by the Board of Directors.
1.2.4 Deputy General Director
Deputy General Director is person that in charge of business and technical
organization, responsible to the General Director for assigned powers.
5
1.2.5 Supervisory Board
Supervisory Board: supervises the Board of Directors, General Director in the
management and administration of the Company. Reasonably and legally check the
recording and make accounting books, financial statements.
1.2.6 Administration Department
Administration Department: specializes in organizing, establishing operating divisions
at the Company, drafting regulations, legal measures, commendation and implementation
guidance in the Company. This department also recruits personnel for the departments in
the Company.
1.2.7 Finance and Accounting Department
Finance and Accounting Department: recording transactions, managing assets, capital
sources, bookkeeping and performing obligations to the state.
1.2.8 Import and Export Department
Import and Export Department: import and export goods, all products that the
Company sells. Thereby summarising, monitoring, reporting the construction and
implementation of annual business plans to provide for the Company.
1.2.9 Storage Department
Storage Department: manage the warehouse, the situation of the inventory, the
organization of preservation and storage of goods and materials. The warehouse
department must ensure the quantity and quality of goods and products in the warehouse
to avoid loss or damage.
1.2.10 Shops
Shops is the place where the company consumes medicines and medical services
1.2.11 Centers
Centers is a place to research, grow, and produce drugs and are subject to the
management of the company's deputy director.
1.3 Accounting overall
1.3.1 Accounting structure
Accountant is an effective helper for the Board of Directors in recording, reflecting
transactions in the Company, aggregating costs, calculating costs, synthesizing real estate
6
results. business and other economic activities related to production and business
activities in the period.
-
Based on the characteristics of the organization and management, the company has
organized the accounting work in a centralized form undertaken by the accounting and
finance department from the stage of gathering initial data recording to calculation and
Report.
CHIEF FINANCE OFFICER
(CHIEF OF ACCOUNTANT)
DEPUTY CFO
BANK ACCOUNTANT
CASH ACCOUNTANT
CASHIER
GENERAL ACCOUNTANT
BANK ACCOUNTANT
TAX ACCOUNTANT
RECEIVABLES ACCOUNTANT
LIABILITIES ACCOUNTANT
ADVANCE ACCOUNTANT
PAYMENT ACCOUNTANT
INTERNAL DEBT ACCOUNTANT
ZUELLIG ACCOUNTANT
7
Figure 2: Phytopharma’s accounting structure
1.3.2 Accounting functions
●
-
Chief of Accountant:
The Chief of Accountant is the person who assists the General Director in directing
all the accounting, economic information statistics and accounting work according to the
accounting system prescribed by the Ministry of Finance.
-
Guide the accounting department's employees to implement accounting regimes,
books, record keeping, double inventory comparison in each department.
-
Complete reports issued by state authorities and internal reports as requested by the
Board of Directors of the Company.
●
-
Deputy Chief of Accountant:
Organize to record, reflect, synthesize data on import, export and consumption of
products, types of capital, types of enterprises, determine business results, payments to
banks, with state, with customers ...
-
Record books, make balance sheets, and report monthly business results of the
Company.
-
Check payment vouchers daily.
-
Sign and approve invoices and documents under the authorization of the finance
director
●
-
Bank Accountant
Bank deposit accountant has the function of monitoring, and reflecting the
Company's deposits at the bank, performing daily transactions with the bank.
-
Every month, the bank accountant compares the deposit balance with the
certification of the bank, state treasury.
-
At the end of the fiscal year, evaluate the foreign currency base rate difference for
accounts with balances in foreign currencies.
●
-
Cashier
Being the person directly monitoring revenues and expenditures of all kinds of
cash, foreign currencies, gold, silver, and gemstones at the Company. At the end of the
8
day, the cashier must make an inventory of the actual balance of the fund and compare the
book's figures with the cash accounting book. Cash balance reports to room leaders.
●
-
Commodity Accountant
Based on the receipt of goods, receipt of goods, check the actual quantity of
received goods, surplus goods, shortage goods waiting for processing.
-
Determine the cost of goods imported and exported in the month.
-
Check inventory before shipping. Receipt of import and export bills.
-
Make monthly inventory, check, compare, make reports on goods import-export-
inventory between books and reality, to confirm with the storekeeper.
●
-
Receivable Accountant
Keep track of receivable of all types of sale and purchase by each subject, each
contract.
-
Request related departments to provide complete documents of returned goods,
destroyed goods ... as a basis for correct and timely accounting.
-
Regularly check and compare debts with customers.
-
Prepare reports on debt according to regulations.
●
Advance accountant
-
Tracking advance according to each subject
-
Check documents for payment requests, advance refunds.
-
Timely and accurately update data, advance payments.
●
-
Internal debt Accountant
Develop and timely supplement regulations: salary, allowance and benefits of the
company. Record and synthesize data on the number of employees, working time as a
basis for salary calculation.
-
Directly pay salaries, allowances, benefits, salary deductions and distribute these
amounts to the relevant employers.
●
Cash Accountant
-
Cash accounting tracks, supervises, opens daily accounting books.
-
At the end of the accounting day and the treasurer carries out an inventory,
comparing the actual balance sheet with data of the cash register and cash book.
9
●
-
General Accountant
Aggregate, reflect the revenue situation of all types of tracking goods, control the
specified costs.
-
Accurate monthly transfer and allocation of expenses, timely check and urge the
accounting departments to complete the closing work in accordance with regulations.
-
Check and control the figures compared with the departments, make the balance
sheet and report to the chief accountant and the Board of Directors.
-
Prepare and analyze financial statements, statistical reports according to current
regulations
●
-
Tax Accountant
Track and declare all taxes monthly with authorities in accordance with the law,
and monitor all taxes.
-
Set up procedures for tax deduction and payment in accordance with regulations on
time and tax rate
-
Make monthly tax reports according to regulations and promptly send them to
authorities.
●
-
Liabilities Accountant
Keep track of liabilities of all types of purchase and sale by each subject, each
contract, promptly pay each customer according to each invoice and time.
-
Regularly check and compare debts with customers.
-
Prepare reports on debt according to regulations
●
Payment Accountant
-
Track debt for imported goods, goods purchased and sold domestically.
-
Coordinate with import and export units regularly urge customers to pay for goods,
taxes and other expenses on time for the Company.
-
Track interest payments for customers.
-
Regularly check data, compare with related debt departments.
-
Make statistical reports according to management requirements
10
●
Zuellig Accountant
1.3.3 Accounting policies
-
The fiscal year of the firm begins annually on 1st January to 31st December.
The firm’s accounting policies are regulated in accordance with the Circulate No.
200/2014/TT-BTC enact on 22nd December 2014 and other related Circulate of the
Ministry of Finance.
-
The firm practices the Vietnamese Accounting Standard (VAS) and other policies
allowed by the government.
-
Currency: The Company uses Vietnam Dong (VND) money system.
-
VAT is calculated and paid by the Tax credit method.
-
Depreciation Evaluation method: Straight-line with Decision No. 206/2009 / QD-
BTC dated 2009 of the Ministry of Finance.
-
Inventory are recorded by the perpetual inventory count method and recognized at
the lower of cost or NRV
-
Inventory is calculated by first in first out method.
-
The Company did not have Provision for devaluation of inventory.
1.3.4 Accounting vouchers
-
Payroll documents: Timesheet, payroll report, bonus record, statement of salary
deduction, Insurances record, etc.
-
Inventory: Goods receipt, goods dispatch, stock counting record, purchase request,
etc.
-
Purchasing goods and services: VAT invoice, selling invoice, sales order, etc.
-
Monetary document: receipt note, payment note, advance request, advance
payment note, invoice, etc.
-
Fixed assets: handover record, statement of fixed assets disposal, evaluate and
allocation depreciation statement
-
Debit note, credit note, payment order, etc.
11
1.3.5 Accounting documents
In order to match with the model of accounting apparatus, the Finance and
Accounting Department organizes the accounting in the form of vouchers, all data is
processed on computers through the application of EFFECT software combined with
Excel application software is used to record all arising economic transactions. In order
to facilitate the inspection, combining detailed bookkeeping by each accounting
section can save time, logic, faster and accurate data.
SOURCE DOCUMENTS
DETAILED BOOK
CASH BOOK
VOUCHERS
REGISTRATION
VOUCHERS
LEDGER
ACCOUNT BALANCE
SUMMARY VOUCHER
VOUCHERS
FINANCIAL STATEMENT
DAILY RECORD
PERIOD RECORD OR END OF THE MONTH RECORD
CHECK
Figure 3: Phytopharma’s accounting documents
Every day, based on valid source documents, the accountant proceeds to enter data
into the computer. The computer will automatically process data on detailed books,
bookkeeping vouchers, and cash books.
12
At the end of the month, on the basis of the detailed books, the accountant makes a
detailed summary sheet after comparing with the general ledger, and then a financial
report will be made.
1.3.6 Accounting report
Financial Statements: the deadline is 3 months after the end of the fiscal year for
conducting the final report which including:
-
Accounting Trial Balances
-
Business’ Result Determination
-
Statement of Cash Flow
-
Financial Statement Explanation
Taxation Report: Submit before the deadline claimed by the Government.
-
Profit Tax Report
-
PIT Report
-
VAT Report
Management Report: Published after the authorization of the Financial Statement.
13
CHAPTER 2: THEORETICAL FRAMEWORK
2.1 Definition of Fixed assets
Assets are resources that the business can control and plan to bring economic benefits in
the future.
2.1.1 Tangible Fixed assets: According to VAS 03
 Definition: Tangible Fixed Assets are assets of a material form held by
an enterprise to use for production and business activities in accordance with the
recognition standards of Tangible Fixed Assets.
 Tangible Fixed Assets recognition criteria:
Assets recognized as tangible fixed assets must satisfy all of the following 4
recognition criteria:
-
Certainly obtain future economic benefits from the use of that asset;
-
Costs of assets must be reliably determined;
-
Estimated usage time is over 1 year
-
Having sufficient value criteria according to current regulations
2.1.2 Intangible Fixed assets: According to VAS 04
 Definition: Intangible Fixed Assets are assets that have no physical form but
have the value determined and are held, used by the enterprise, used in production,
business, service provision or leased to other entities in accordance with standards
recognition of intangible fixed assets.
 Intangible Fixed Assets determination and recording the initial value:
-
An intangible asset recognized as an intangible asset must simultaneously
satisfy. Definition of an intangible asset and the following 4 recognition criteria:
 Certainly, future economic benefits will be obtained from that asset;
 Costs of assets must be reliably determined;
 Estimated usage time is over 1 year;
 Having sufficient value criteria according to current regulations.
-
The enterprise must determine the degree of certainty that future economic
benefits will be obtained by using reasonable and sound assumptions about the
economic conditions that exist during their useful life. benefits of that property.
14
-
Intangible fixed assets must be determined at their original cost.
2.1.3 Another document affects Fixed assets: Circular 45/2013/TT-BTC
On April 25, 2013, the Ministry of Finance issued Circular No. 45/2013 / TT-BTC
guiding the governance regime management, use and depreciation of fixed assets. This
Circular takes effect from the date June 10, 2013; Applied from fiscal year 2013 and
replaces Circular No. 203/2009 / TT-BTC dated October 20, 2009, the Ministry of
Finance guides the regime of management, use and depreciation of fixed assets
concentration. The following is new points of Circular 45 / 2013 / TT-BTC compared
with Circular 203/2009/TT-BTC:
 Standards and identification of FA
As stated at Point c, Clause 1, Article 3: “Cost of fixed assets can be measured
reliably and with a value of 30.000.000 VND or more ”(previously defined as
10.000.000 VND or more).
Adding Clause 3, Article 3 and adding a number of expenses other than intangible
assets: ..., "spending purchase fees for obtaining and using technical documents,
patents, technology transfer permits, trademarks or goodwill are not intangible assets,
but are amortized over the course of financial expenses business for a period not
exceeding 3 years according to the provisions of the Law on Corporate Income Tax.”
Supplement to Clause 4, Article 3: “For joint stock companies converted from stateowned companies according to regulations in the Decrees of the Government issued
before the Decree No. 59/2011 / ND-CP dated 18/7/2011 of the Government on
transforming 100% state-owned enterprises into joint-stock companies with valuable
business advantages into the enterprise value when determining the enterprise value
for equitization according to the property method and if approved by a competent
authority according to regulations, the value of business advantage shall be distributed
according to regulations Decree No. 138/2012 / TT-BTC dated 20/8/2012 of the
Ministry of Finance guiding the distribution of advantage value doing business for
joint-stock companies converted from state-owned companies”.
 Conditions for land use rights to be recognized as intangible
assets
15
Point đ, Clause 2, Article 4 specifies each case intangible fixed asset is land use
right are not recognized as intangible fixed assets:
-
Intangible fixed assets are land use rights, including: Land use rights assigned
by the State with the collection of land use fees land use or legal transfer of land use
rights (including definite land use rights term, land use rights indefinitely); Right to
use leased land before the effective date of Land Law in 2003, the land rental has been
paid for the entire lease term or the land rental has been prepaid for many years the
remaining paid land lease term is at least five years and a certificate is issued by the
competent authority land use right certification.
-
The cost of a fixed asset being the land use right is determined to be the total
amount spent for the right to use legal land plus (+) expenses for site clearance
compensation, leveling, registration fees (no includes out-of-pocket costs to construct
structures on land); or is the value of land use rights received capital.
-
Land use rights not recognized as intangible fixed assets include: Land use
rights assigned by the State collection of land use fees; Rent land with one-off rental
payment for the entire lease term (after the date of land lease effect of the 2003 Land
Law, not being granted a land use right certificate) then money land lease is amortized
gradually into business expenses according to the number of years of land lease; Rent
land with annual rental payment the land rent shall be recorded into business expenses
in the corresponding period the annual land rental payment.
-
For types of property such as house, land for sale or for business by a real estate
company.
-
The enterprise is not recognized as a fixed asset and is not amortized
 Principle of FA depreciation:
To add Clause 10 and Clause 11 to Article 9 as follows:
-
For the basic construction works completed and put into use, the enterprise has
increased the accounting. Fixed assets are calculated according to the provisional
prices due to the fact that the settlement has not yet been made. When finalizing the
basic construction works. There is a difference between the provisional value and the
settlement value, the enterprise must adjust the original the price of fixed assets
according to the settlement value approved by a competent authority. Business is not
readjust the amount of depreciation expense deducted from the time fixed assets are
16
completed, handed over and put into place used up to the time the settlement is
approved. Depreciation expense after the settlement time is determined on the basis of
taking the approved settlement value of fixed assets minus the amount depreciated up
to date of Fixed Assets settlement approval point divides the remaining time of
depreciation of fixed assets according to regulations.
-
For fixed assets, the enterprise is monitored, managed and depreciated
according to Circular No.203/2009 / TT-BTC are now not eligible for cost of fixed
assets as provided for in Article 2 of this Circular, the residual value of these assets is
allocated to production and business costs of the enterprise, the time of distribution
shall not exceed 3 years from the effective date of this Circular.
2.2 Classification of FA of the business
To meet management and accounting requirements, Fixed Assets are classified
according to the following different forms:
2.2.1 Classification according to the form
Tangible Fixed Assets (TFA) are classified according to the group with the same
nature and purpose in the production and business of the interprise, including:
-
House, building materials;
-
Devices;
-
Means of transport, transmission equipment;
-
Equipment, management tools;
-
Garden perennial, for working animals and for produce
-
Other tangible fixed assets.
Usually, Intangible Fixed Assets (IFA) are classified as follows:
-
Land use rights
-
Publishing rights
-
Copyright, License of invention
-
Brand
-
Software
-
License and Franchise
17
-
Other intangible fixed assets
2.2.2 Classification by ownership
Based on the ownership of FA, FA are divided into:
-
Self - owned FA: are FA that are built, purchased and formed from the state
budget or superior level, loan capital, joint venture capital, enterprise's funds, and
fixed assets donated. These are fixed assets owned by the enterprise and reflected on
the balance sheet of the enterprise.
-
The outsourced fixed asset: is an asset that is leased to use for a certain period
of time under the lease contract. Depending on the terms of the lease contract, the
leased fixed asset is divided into the financial lease fixed asset and the operating lease
fixed asset.
 Classification of fixed assets by ownership helps the management and
organization of the appropriate accounting for each type of fixed assets, contributing to
the rational and efficient use of fixed assets in the enterprise.
2.2.3 Based on the sources of formation
Based on the source of formation, the fixed assets in the enterprise can be divided
into two categories:
- Fixed assets are formed from equity sources
- Fixed assets formed from liabilities
 This classification helps the manager to see which source of the enterprise's
fixed assets is formed, then take measures to track, manage and use the fixed assets in
the most effective way.
2.2.4 Classification by economic uses
According to this classification criterion, an enterprise's fixed assets are divided into
two categories:
- The fixed assets used in production and business: are tangible and intangible fixed
assets that directly participate in the production and business process of
enterprises. Including: buildings, structures, transmission equipment, production
machinery and equipment, means of transport; Fixed assets without other physical
forms ...
18
- Fixed assets used outside production and business: are fixed assets used for public
welfare, not in nature of production and business. Including: houses, facilities for
cultural activities, sports, housing and collective welfare works ...
 This classification helps the manager clearly see the structure and the effects of
fixed assets, in the enterprise's production and business process, create favorable
conditions for management and use of fixed assets and calculating depreciation
correctly.
2.2.5 Classification according to usage situation
According to this classification criteria, fixed assets of enterprises are divided into 3
categories:
- Fixed assets in use are fixed assets being used for production and business
activities or other activities of the enterprise such as welfare activities, career, security
and national defense.
- Unused fixed assets are fixed assets necessary for production and business
activities or other activities of the enterprise, but not currently in use, and are being
reserved for later use.
- Fixed assets that are not in use and awaiting liquidation are assets that are
unnecessary or incompatible with the production and business tasks of the enterprise,
and need to be liquidated or sold to recover the initial investment.
 This classification helps managers see how effective they are to use fixed assets
of the enterprise, thereby taking measures to further improve their efficiency.
2.2.6 Classification according to the purpose of use
According to this classification criterion, an enterprise's fixed assets are divided into
the following three categories:
- Fixed assets used for business purposes: are intangible fixed assets or tangible
fixed assets directly involved in the production and business process of enterprises,
including: land use rights, enterprise establishment expenses, store location , product
labels, ... buildings, structures, machinery, equipment of vehicles, transmission
equipment, equipment, management tools, perennial orchards, working animals and
(or) for products, other fixed assets not listed in the 5 above categories such as
pictures, art works ...
- Fixed assets are used for welfare, non-business, security and defense purposes.
19
- Fixed assets are preserved and kept for the State, for other businesses.
 This classification helps the manager to see the structure of fixed assets
according to its use purposes, then take measures to manage fixed assets according to
use purposes in the most effective way.
20
CHAPTER 3: ACCOUNTING FOR ARISING ECONOMIC TRANSACTIONS
RELATED TO FIXED ASSETS
3.1 Increase in Fixed assets transactions accounting
3.1.1 Tangible Fixed assets costs
The cost of a Fixed asset due to procurement includes the actual purchase price
payable (minus commercial discounts and discounts), non-deductible taxes, fees and
other expenses directly attributable to the deposit of the asset. ready for use (these
costs are typically shipping, storage, installation and connection costs, customs duties
and other related charges.)
Cost of FA = Actual purchased price + Taxes + Directly related expenses –
Discount
In which:
-
Actual purchased price actual is the price on VAT invoice, sale invoice
-
Taxes: excluding taxes to be refunded
-
Directly related expenses to be spent up to the time the Fixed Assets are ready
for use, such as costs for installation; registration fee; expenses for transportation,
loading and unloading; cost of upgrading and other directly related expenses.
3.1.2 Booking Entries Procedures
After the request for buying fixed assets is approved by authorized persons, the
buying department will review the request, find out about the item, get a quotation and
send it to the accounting department. This quotation must compile all information
about the cost of putting the asset in the ready-to-use state together with information
about the part using the fixed asset or the purpose of that fixed asset. From here, the
procedures that the accountant needs to do will be:
-
The chief finance accountant (CFO) reviews the quotation with the full
description of Tangible Fixed assets, and decides whether it is considered a Tangible
Fixed assets and whether related expenses are included in the cost of Tangible Fixed
assets.
21
-
If the assets to be purchased are assessed as Tangible Fixed assets, the
accountant of the fixed assets will create an asset code for that asset. Typically, the
asset code includes 8 digits xxxxxxx-x.
-
After the shipping department receives enough goods, delivery notes, invoices
and orders are sent to the Accounting department. At this time, the debt accountant
will record the debt based on documents including: orders, invoices, contracts, and
receipt of fixed assets. Right now Tangible Fixed assets is credited.
-
Finally, the accounting department stores documents.
3.1.3 Uses accounts
Account 211 “Tangible Fixed assets” is used to reflect current value and increase
or decrease of all tangible fixed assets of an enterprise according to their cost.
Details of 211 at Phytopharma:
-
Account 21139000: Tangible Fixed assets – Transportation
-
Account 21159000: Tangible Fixed assets – Equipment & machine
-
Account 21189000: Tangible Fixed assets – Others
Account 133 “VAT deducted”. Details of 133 when purchasing Fixed assets at
Phytopharma:
-
Account 13319100: VAT for imported goods has not been deducted
-
Account 13329000: VAT deducted of goods & services
Account 331 “Account payables”. Details of 331 when purchasing Fixed
assets at Phytopharma
-
Account 33119100: Account payables to domestic sellers
-
Account 33119200: Account payables to foreign sellers
3.1.4 Accounting of Fixed assets transaction
3.1.4.1 Accounting transaction due to procurement
 Based on accounting invoices, determine cost of fixed assets and record:
Dr 211 – Tangible fixed assets (purchase price excluding VAT)
Dr 133 – VAT deducted (1332) (If any and deductible)
Cr 111, 112, 311
22
 If fixed assets are procured with construction investment fund or
investment and development fund of the business used in production and
business, the accountant must record:
Dr 414 – Investment and development fund
Dr 441 – Construction investment fund
Cr 411 – Working capital
 In case of purchase of tangible fixed assets by deferred payment
-
Immediately put them into use for construction
Dr 211 - Tangible fixed assets (cost according to the purchase price for immediate
payment)
Dr 133 – VAT deducted (1332) (If any)
Dr 242 – Long-term prepaid expenses (the difference between the total payable
amount minus immediate purchase price minus VAT (if any))
Cr 331 – Account payables (The total price)
-
Pay the seller periodically
Dr 331 – Account payables
Cr 111, 112 (both the price and interest on deferred payment)
-
Periodically, calculating to expenses according to the amount of interest
payable on deferred payment or installment payment of each period, the following
accounts shall be recorded:
Dr 635 – Financial expenses
Cr 242 – Long-term prepaid expenses
 In case of purchase of a tangible fixed asset that is a house or architecture
associated with land use rights and put into use immediately for business and
production activities, the following accounts shall be recorded:
Dr 211 – Tangible fixed assets (cost of house, architecture)
(Dr 213 – Intangible fixed assets)
Dr 133 – VAT deducted (if any)
Cr 111, 112, 331
3.1.4.2 Accounting transaction due to receiving contributed capital with
TFA
Dr 211 – Tangible fixed assets
23
Cr 411 – Working capital
2.1.4.3 Accounting transaction due to sponsor, donate or present TFA
Dr 211 – Tangible Fixed assets
Cr 711 – Other income.
Other expenses directly related to tangible fixed assets are sponsored, donated or
donated is included in cost, the following accounts shall be recorded:
Dr 211 – Tangible Fixed assets
Cr 111, 112, 331.
3.1.5 Illustrate Case
On December 20, 2018 the company ordered a Honda City CVT car. Before
making an order, based on the accounting quotation, the accountant classified
into the asset group "Means of transport" - 21139000 and belongs to the asset
category "Means of transport for management purposes - VN015502".
 Relevant documents:
-
The order 0082003460
-
VAT invoice 0045522-PT/18P
-
Contract 08912/18P
-
Delivery record
 Transaction:
Based on the company's documents, this transaction is accounted for as follows:
Dr 211
568.376.455
Dr 133
49.454.545
Cr 331
617.831.000
3.2 Depreciation of Fixed assets
3.2.1 Useful life
3.2.1.1 Initial useful life
The useful life of assets is applied with VAS standards. In addition, each company
also establishes a list of Tangible Fixed assets with useful life that confirm with the
conditions of the country where the company is located. In which, the useful life of
each asset class represents the average useful life of all assets of the same type, which
is why Phytopharma classifies fixed assets by same function.
24
3.2.1.2 Useful life of Fixed assets after upgrading
In the case of upgrading fixed assets, the company do not specify the useful life of
each group as well as the type of fixed asset after the upgrade. After Tangible Fixed
assets is upgraded to increase economic benefits for the business, the system will
recalculate the number of years of use according to the following formula:
Useful life after upgrading = Depreciated time + Remaining depreciation time
after the upgrades
Depreciation time is calculated from the time the fixed asset is put into use to the
time the fixed asset is completely upgraded.
3.2.2 Depreciation method
3.2.2.1 The straight-line depreciation method
Straight – line depreciation is a very common, and the simplest, method of
calculating depreciation expense. In straight-line depreciation, the expense amount is
the same every year over the useful life of the asset.
Depreciation Formula for the Straight - Line Method:
Depreciation Expense = (Cost – Salvage value) / Useful life
Example:
Consider a piece of equipment that costs 25.000.000 with an estimated useful life of
8 years and don’t have salvage value. The depreciation expense per year for this
equipment would be as follows:
Depreciation Expense = (25.000.000 – 0) / 8 = 3.125.000 per year
3.2.2.2 Double Declining Balance Depreciation Method
Compared
to
other
depreciation
methods, double-declining-balance
depreciation results in a larger amount expensed in the earlier years as opposed to the
later years of an asset’s useful life. The method reflects the fact that assets are typically
more productive in their early years than in their later years – also, the practical fact
that any asset (think of buying a car) loses more of its value in the first few years of its
25
use. With the double-declining-balance method, the depreciation factor is 2x that of
the straight-line expense method.
Depreciation formula for the double-declining balance method:
Periodic Depreciation Expense = Beginning book value x Rate of depreciation
Example:
Consider a piece of property, plant, and equipment (PP&E) that costs 25.000.000,
with an estimated useful life of 8 years and a 2.500.000 salvage value.
 The beginning book value of the asset is filled in at the beginning of year 1 and
the salvage value is filled in at the end of year 8.
 The rate of depreciation (Rate) is calculated as follows:
Expense = (100% / Useful life of asset) x 2
Expense = (100% / 8) x 2 = 25%
Note: Since this is a double-declining method, we multiply the rate of depreciation
by 2.
 Multiply the rate of depreciation by the beginning book value to determine the
expense for that year. For example, 25.000.000 x 25% = 6.250.000 depreciation
expense.
 Subtract the expense from the beginning book value to arrive at the ending book
value. For example, 25.000.000 – 6.250.000 = 18.750.000 ending book value at the
end of the first year.
 The ending book value for that year is the beginning book value for the
following year. For example, the year 1 ending book value of 18.750.000 would be the
year 2 beginning book value. Repeat this until the last year of useful life.
3.2.2.3 Units of Production Depreciation Method
The units-of-production depreciation method depreciates assets based on the total
number of hours used or the total number of units to be produced by using the asset,
over its useful life.
The formula for the units-of-production method:
26
Depreciation Expense = (Number of units produced / Life in number of units) x
(Cost – Salvage value)
Example:
Consider a machine that costs 25.000.000, with an estimated total unit production of
100 million and don’t have salvage value. During the first quarter of activity, the
machine produced 4 million units.
To calculate the depreciation expense using the formula above:
Depreciation Expense = (4 million / 100 million) x (25.000.000 – 0) = 1.000.000
3.2.2.4 Sum-of-the-Years-Digits Depreciation Method
The sum-of-the-years-digits method is one of the accelerated depreciation methods.
A higher expense is incurred in the early years and a lower expense in the latter years
of the asset’s useful life.
In the sum-of-the-years digits depreciation method, the remaining life of an asset is
divided by the sum of the years and then multiplied by the depreciating base to
determine the depreciation expense.
The depreciation formula for the sum-of-the-years-digits method:
Depreciation Expense = (Remaining life / Sum of the years digits) x (Cost – Salvage
value)
Consider the following example to more easily understand the concept of the sumof-the-years-digits depreciation method.
Example:
Consider a piece of equipment that costs 25.000.000 and has an estimated useful life
of 8 years and don’t have salvage value.
 The depreciation base is constant throughout the years and is calculated as
follows:
Depreciation Base = Cost – Salvage value
Depreciation Base = 25.000.000 – 0 = 25.000.000
27
 The remaining life is simply the remaining life of the asset. For example, at the
beginning of the year, the asset has a remaining life of 8 years. The following year, the
asset has a remaining life of 7 years, etc.
 RL / SYD is “remaining life divided by sum of the years.” In this example, the
asset has a useful life of 8 years. Therefore, the sum of the years would be 1 + 2 + 3 +
4 + 5 + 6 + 7 + 8 = 36 years. The remaining life in the beginning of year 1 is 8.
Therefore, the RM / SYD = 8 / 36 = 0.2222.
 The RL / SYD number is multiplied by the depreciating base to determine the
expense for that year.
 The same is done for the following years. In the beginning of year 2, RL / SYD
would be 7 / 36 = 0.1944.
0.1944 x 25.000.000 = 4.860.000 expense for year 2.
3.2.3 Uses accounts
Account 214 “Depreciation of Fixed assets” reflect the increase or decrease in
depreciation of fixed assets in the period of use. The detailed account 214 relates to
depreciation of TFA at Phytopharma:
-
Account 21413000: Tangible Fixed assets depreciation - Transportation
-
Account 21415000: Tangible Fixed assets depreciation - Equipment & machine
-
Account 21418000: Tangible Fixed assets depreciation – Others
Account 642 “General and administrative expenses” related to depreciation of
Tangible Fixed assets at Phytopharma:
-
Account 64249101: Administrative expense for house & architectural
depreciation
-
Account 64249301: Administrative expense for Other Tangible Fixed assets
depreciation
Similarly for General operation cost (Account 627), selling expenses (account 641),
and so on … there will be other subsidiary ledger related to depreciation of Fixed
28
assets. If the Fixed assets serve the departments for any purpose, the account ledger
will be recognized.
3.2.3 Illustrate Case
At the end of December 2018, the fixed asset accountant runs the depreciation of
fixed assets in the system for all fixed assets of Phytopharma.
Lexmark MX910de printer has the code of 389001719-0, in group 21189000 Tangible Fixed assets and the type of Fixed asset VN015322 - Storage device storage
for management purpose. The property was ready to use on September 15, 2017, with
the cost of VND 67,545,000. According to the table of useful life of Fixed assets in
Appendix 02, the useful life of VN015322 is three years. Accordingly, we calculate:
1
Average annual depreciation = * 67.545.000 = 22.515.000 VNĐ
3
Average monthly depreciation =
22.515.000
12
= 1.876.250 VNĐ
 Transaction:
Based on the company's documents, this transaction is accounted for as follows:s
Dr 64249301 – Fixed assets depreciation
1.876.250
Cr 21418000 – Tangible Fixed assets depreciation
1.876.250
3.3 Accounting for reduced Fixed assets
3.3.1 The Company’s policy Tangible Fixed assets liquidation
When the company deems that an in-use fixed asset is no longer economically
ineffective, or technically outdated, it will either transfer the assets internally or
liquidate or sell them. Accordingly, when the company carries out the internal transfer,
it includes the following cases: transfer between departments within the same
company; transfers between factories; between the entities in the corporation. In case
the company decides to liquidate or sell, it is likely that the capital will be recovered
and used for more effective business purposes. However, based on property status, the
Company can decide to dismantle or destroy assets without generating any other
source of revenue.
29
At Phytopharma J.S.C, if an asset is written down in the same fiscal year in which
the acquisition occurred, the record will not be presented as a liquidation. Because an
asset period is calculated by year, liquidation that takes place in the same period will
be treated as a cancellation of the acquisition. Similar to IFRS and VAS, any gain or
loss arising from the difference between the liquidation price and the book value will
be recognized as an income or expense on the income statement for the period.
For large assets made up of many parts, when the asset is liquidated, the division of
costs and depreciation will be based on the ratio between those parts and the total
property value. In fact, there are special parts of the production line that cannot be
used, but cannot be repaired for technical reasons or the cost is too expensive, the
Company will liquidate the whole line instead partial liquidation.
3.3.2 Carrying amount of Fixed assets
When liquidating or selling Tangible Fixed assets, the accountant calculated
correctly the carrying amount of the Fixed asset to properly record the write-off of the
Fixed asset. At Phytopharma J.S.C, the carrying amount of Tangible Fixed assets is
calculated automatically based on the rule:
Carrying amount = Cost – Accumulated depreciation
If a company purchases a patent or some other intellectual property item, then the
formula for carrying value is:
Carrying amount = Cost – Amortization expense
If cost of Fixed assets is reassessed, carrying amount is re-determinated:
Carrying amount = Carrying amount before reassessed – (Revaluated value / Cost)
3.3.3 Uses accounts
Account 131 “Account payable” related to liquidation of Tangible Fixed assets at
Phytopharma:
-
Account 13119100: Account payable to domestic sellers
-
Account 13119200: Account payable to foreign sellers
Account 711 “Other income” related to liquidation of Tangible Fixed assets at
Phytopharma:
30
-
Account 71109100: Other income - Liquidation of Fixed assets of houses and
architecture.
-
Account 71109110: Other income – Liquidation of Other Fixed assets.
Account 333 “Taxes and payable to state budget”
-
Account 33311000: VAT output
Account 811 “Other expenses”
-
Account 81109800: Expenses for liquidation
-
Account 81109100: Other expenses – carrying amount of houses, architecture
-
Account 81109110: Other expenses – carrying amount of Other Fixed assets
Account 214 “Depreciation of Fixed assets”
Account 211 “Tangible Fixed assets”
3.3.4 Illustrate related document
On September 16, 2018, the marketing department decided to liquidate the HP
E241i LED screens purchased on October 21, 2014. Assets with code 3890001034-0
belong to the type of asset “VN015311- IT equipment and machines for service
purpose of sale” and have a useful life of four years with the cost of the monitor being
32.352.000 VND
The accounting department receiving the request for liquidation of fixed assets has
all information about the assets, the user and the price to be liquidated is 1.305.000
VND as well as signed by authorized persons. (Note that there is no information on the
cost and residual value in the Application for liquidation of fixed assets, this
information will be checked and recorded later by the accountant).
After receiving a request for liquidation, the accountant of fixed assets will check
all information related to the asset to determine the cost and total of depreciation of the
asset and fill the cost as well as the residual value of the assets in the request.
After that, the CFO reviews and approves the request and prepares the sale invoice.
The accountant of fixed assets proceeds to write off assets No. 3890001034-0, the
accountant of the receivables proceeds to record a receivable from customers.
31
Related documents
•
Application for liquidation of fixed assets DFA 3301000789
•
VAT invoice 0000427-RB/18T
•
Goods delivery receipt 1012-2018
3.4 Fixed asset repair and upgrade accounting
3.4.1 Repaired Fixed assets
At Phytopharma regulations, all maintenance and repair costs for Fixed assets are
only recognized as an increase in cost when they are sure to bring significant economic
benefits, exceeding the selling-off efficiency of such fixed assets.
Specifically, incurred expenses that keep the assets stable under an appropriate
condition are not recognized as increasing costs of Fixed assets include:
Periodic repair and maintenance operations
•
The property's performance characteristics were not changed
•
Changes due to grow up technology
The incurred expenses are accepted to increase the cost of Fixed assets include:
•
Increase quality of fixed assets (ex: expand the utility on the machine, add
additional buildings to support the main building, …)
•
Changing functions of fixed assets (ex: a production building becomes an office
building)
•
Changes entirely related to machinery, equipment and the installation process
•
Significant change in the actual value or useful life of an asset.
3.4.2 Accounting for regular repair and amortization.
Regularly repairing expenses of fixed assets, when arising, are usually recorded
directly or gradually amortized into business costs in the period of the part with the
repaired asset, the maximum time for distribution does not exceed 3 years.
32
3.4.2.1 If repair is carried out by the part with the property, when the repair cost
is incurred, the following accounts shall be recorded
Dr 623, 627, 641, 642 (for minor repair costs)
Dr 133 - Deductible VAT (1332) (if any)
Cr 111, 152, 334….
For expenses that need to be allocated, the accounting period shall determine the
amount of allocation calculated in the production and business costs of each period,
record:
Dr 623, 627, 641, 642
Cr 242 - Prepaid expenses
3.4.2.2 If it is repaired by the sub-production department:

In case a fixed asset is repaired by the sub-manufacturing department but the
cost is not separately aggregated for the sub-manufacturing division, the accountant
shall record it as in service 3.4.2.1 above.

If the repair is carried out by the sub-manufacturing division but the enterprise
has a separate cost for each sub-manufacturing part, the accountant shall aggregate the
costs to calculate the cost of the repair work. Then allocate the cost of the repair
service to the department that uses the property.
When repair costs arise, the following accounts shall be recorded:
Dr 621, 622, and 627 (if the repair costs are small)
Dr 133 - Deductible VAT (1332) (if any)
Cr 111, 152, 153, 334, ...
At the end of the period, when transferring expenses of the extra production
department, the following accounts shall be recorded:
Dr 154
33
Cr 621, 622, 627 (for details for extra production parts)
When handing over fixed assets to be completed repair to the part using fixed
assets, according to the value of completed repair work provided by the subproduction department, the following accounts shall be recorded:
Dr 623, 627, 641, 642 (if the repair costs are small) (details of parts using
fixed assets)
Dr 242 (if repair costs need to be allocated gradually) (details of the parts
using fixed assets)
Cr 154 - Production and business in progress (details of auxiliary
production parts)
For expenses that need to be allocated, the accounting period shall determine the
amount of allocation calculated in the production and business costs of each period,
record:
Dr 623, 627, 641, 642
Cr 242 - Prepaid expenses.
3.4.2.3. If you hire outside to repair fixed assets:
If the outsourcing enterprise repairs fixed assets, the amount payable to the
repairing unit shall be recorded as follows:
Dr 623, 627, 641, 642 (applying Circular 200)
Dr 133 Deductible VAT (1332) (if any)
Cr 111, 331 ...
3.4.3 Fixed asset overhaul accountant is not upgraded in nature.
3.4.3.1 If the enterprise has a major repair plan at the beginning of the year

Periodically, deduct in advance of expenses for major repair of fixed
assets according to the plan, record:
Dr 623, 627, 641, 642
34
Cr 335- Accrued expenses.
 Actual overhaul cost incurred shall be recorded as follows:
Dr 2143 - Overhaul of fixed assets
Dr 133 Deductible VAT (1332) (if any)
Cr 111, 152, 153, 334, 338 ...
 When the overhaul of fixed assets is completed, and carry forward the actual
incurred overhaul cost, the following accounts shall be recorded:
Dr 335 - Accrued expenses
Cr 2413 - Major repair of fixed assets.
 The accountant shall handle the difference in the actual amount of major repair
costs compared with the amount deducted in advance according to the plan (if any):
If the actual arising amount is greater than the deducted amount, the additional
deduction will be made:
Dr 623, 627, 641, 642
Cr 335- Accrued expenses.
If the actual arising amount is smaller than the deducted amount, record a decrease
in cost, record:
Dr 335- Accrued expenses
Cr 623, 627, 641, 642
3.4.3.2 If the enterprise does not have a plan to accrue the cost of major repair of
fixed assets in advance
 Actual overhaul cost incurred shall be recorded as follows:
Dr 2413 - Overhaul of fixed assets
35
Dr 133 - Deductible VAT (1332) (if any)
Cr 111, 112, 331 ...
 When major repair works are completed, carry over the major repair cost for
gradual distribution, the following accounts shall be recorded:
Dr 623, 627, 641, 642 (if the value is small)
Dr 242 - Prepaid expenses (if their value is great, they must be allocated
gradually).
Cr 241 - Construction in progress (2413).
For expenses that need to be allocated, the accounting period shall determine the
amount of allocation calculated in the production and business costs of each period,
record:
Dr 623, 627, 641, 642
Cr 242 - Prepaid expenses.
3.4.4 Accounting for major repairs of fixed assets in upgrading.
 When incurred major repair costs which are to upgrade tangible fixed assets
after initial recognition, the following accounts shall be recorded:
Dr 2413 - Overhaul of fixed assets
Dr 133 - Deductible VAT (1332) (if any)
Cr 111, 152, 331, 334 ...
 When the repair, upgrade or renovation is completed and the fixed asset is put
into use, the following accounts shall be recorded:
Dr 211- Tangible fixed assets
Cr 2413 - Major repair of fixed assets.
36
CHAPTER 4: CONCLUSION AND RECOMMENDATION
4.1 Conclusion
Strengthening management and improving the efficiency of using Fixed assets helps
enterprises to always have a development of production, business, and improved
technical equipment. Because this investment must go next to the indicators of
business performance or the benefits that they bring, the management of their
accounting becomes more important.
During my internship to complete the graduation thesis about Fixed assets at
Phytopharma J.S.C, I have captured the accounting information of Fixed assets at the
company presented in chapter 2. Thereby, the accounting is truly the most effective
economic management tool. Honest and complete accounting will provide users with
the most useful financial information about assets, expenses, business results and
many other criteria.
4.2 Advantages in Fixed asset accounting
Due to the accounting process on the computer software, the work of the accountant
becomes easy. Just through a few steps on the computer, the system has automatically
calculated quickly and accurately. In particular, when information is needed, the
system can export data on Fixed assets in the most specific way, from the digital
account of fixed assets to the detailed book of each financial asset to sub-asset.
The company's fixed assets include many different types with many different
purposes. However, thanks to the clear and logical classification of fixed assets, it is
easy for accountants to check, manage and preserve fixed assets.
Information requirements when creating original data about Tangible Fixed assets
help the management become effective. The original data on Fixed assets must be
entered correctly so that the system can accurately determine the pre-set useful life. In
addition, this original data must have the full number of the department used, so the
costing department will be easier to calculate the cost of goods sold.
The company uses the straight-line depreciation method to make the calculation
easy, creating favorable conditions for the financial authorities and tax authorities to
37
monitor periodically. In addition, it also helps the cost of services and products
become more stable.
4.3 Disadvantages in Fixed asset accounting
Reasonable accounting of Fixed assets makes the calculation convenient, but in fact,
complicated accounting raises a few limitations. Any sale transaction must go through
many departments that require employees solve information quickly to avoid spending
too much time and cost to put assets into use.
As for interest expenses for the purpose of constructing or producing a work in
progress that are not capitalized in the fixed asset, this is also a limitation in recording
the cost of the Fixed asset as its cost cannot be shown all expenses that help bring
Fixed assets to the ready-to-use state. This expense should be included in cost so that
the asset item is represented more correctly on the financial statements.
When buying Tangible Fixed assets with spare parts, the company does not record
cost of Fixed assets as guided in Circular 200 / 2014 / TT-BTC (the sum of costs
directly related to putting the asset in ready-to-use state minus its set value equipment
and spare parts). In Article 11, VAS 03 also mentions that: "Spare parts and ancillary
equipment are usually considered liquid assets and recorded as expenses when used."
Therefore, this will make the expression of the cost of Tangible Fixed assets in the
financial statements inaccurate.
4.4 Recommendation
For determining the cost of Tangible Fixed assets, the calculation of interest is
included in the cost is quite complicated and takes a lot of time. Moreover,
Phytopharma only borrows money within the group, so the company's accounting
policy will not recorded at cost. However, from an accounting perspective, the
company should proceed to calculate the loan interest for the purpose of investing in
construction or production of an asset in progress into the cost of Fixed assets so that
the expression of the Fixed assets item of the company will become more correct.
When purchasing Fixed assets with spare parts, the accounting department should
determine the fair value of the accompanying parts and recalculate the cost of Fixed
assets.
38
The Company should make a provision for expenses for periodic repair and
maintenance of Fixed assets (according to technical requirements). This is a
reasonably estimated amount that will be required to pay for the current liability at the
balance
sheet
date
or
at
the
interim
balance
sheet
date.
39
CONCLUSION
During the time studying and training at the University of Economics and Law until
now, I have received a lot of enthusiastic attention from teachers and friends, family,
which companion that has helped me have not been able to overcome the difficulties of
the past time. With the most sincere gratitude, I would like to thank all the teachers in the
University of Economics - Law and especially the Teachers of the Faculty of Accounting
- Auditing, who always taught us the knowledge and shared valuable experiences over the
past years that our teachers have accumulated.
I would like to express my sincere gratitude to Ms. Nguyen Hoang Dieu Hien, who has
always supported, guided, accompanied me and gave me advice throughout the process of
implementing the topic.
Through the last internship, I have had a condition to get in touch with the reality of
accounting work in the enterprise. And in the first days at the company, I was fortunate to
receive the dedicated guidance from the Finance - Accounting Department of the National
Phytopharma Joint-Stock Company. My internship helped me to understand more deeply
the work of an accountant, thereby helping me to have some useful experiences and
knowledge for study as well as for yourself. Therefore, I can complete this graduation
topic.
Given the limited time and practical experience, shortcomings cannot be avoided in
this report. I look forward to receiving guidance and contributions to have a more
complete result.
Thank you sincerely!
TPHCM, May 5, 2021
Student
Nguyen Ngoc Thao Uyen
xiii
APPENDICES
Appendix 1: Tables and Figures
Table 1: General Journal
GENERAL JOURNAL
2018
Document
No.
Reason
Date
Account
Debit
Credit
Amount of money
Debit
Credit
Increase
45522
Dec
Fixed
20,
assets
2018
(Honda
Code:
21139000 33119100
494.545.455
494.545.455
Dec
20,
VAT
VN0
1550
2
car)
45522
Notes
13329000 33119100
49.454.545
49.454.545
2018
VAT
tax
Increase
0211
052
Dec
HCM
20,
22241 2018
8
Fixed assets
(purchase
Honda car)
Code:
21139000 33119100
56.800.000
56.800.000
VN0
1550
2
(Registratio
n fee)
Increase
01565
36AC/1
8P
Dec
20,
2018
Fixed assets
(purchase
Honda car)
Code:
21139000 33119100
11.000.000
11.000.000
VN0
1550
2
(Car license
state fee)
0612/
20/1
Expense
64289408 33119100
3.031.000
3.031.000
Expe
xiv
18-
2/20
when
PLH
18
purchasing
Đ
…
nse
Honda car
…
…
…
…
Total
…
…
…
12.517.831.0
12.517.831.0
00
00
Table 2: General Ledger of TFA - Transportation
GENERAL LEDGER
2018
Account: Tangible Fixed assets - Transportation
Number: G/L 21139000
Document
No.
Reason
Amount of money
Account
No.
Date
Opening
Debit
Notes
Credit
78.591.514.213
balance
Increase
0045522
Dec
20,2018
Fixed
assets
33119100
562.345.455
(purchase
Honda car)
Total
562.345.455
Closing
79.153.859.668
balance
Table 3: General Journal of TFA
GENERAL JOURNAL
2018
0045522
xv
Account: Tangible Fixed assets
No.: G/L 211
Document
No.
Reason
Amount of money
Account
No.
Date
Debit
Opening
Notes
Credit
78.591.514.213
balance
Increase
Fixed
Dec
0045522
assets
20,2018
33119100
562.345.455
0045522
(purchase
Honda car)
Total
562.345.455
Closing
163.038.062.241
balance
Table 4: General Journal of the last quarter 2018
GENERAL JOURNAL
The last quarter of 2018
Document
Reason
Date
PHYTOPH
Dec
ARMA026
20,
- PT/18P
2018
…
…
Account
Debit
Amount of money
Credit
Debit
Credit
Depreciation
for Lexmark
MX910de
Code:
64249301
21418000
1.876.250
1.876.250
printer
…
Notes
VN0
1532
2
…
Total
Table 5: General Ledger of Other TFA
…
…
…
1.876.250
1.876.250
…
xvi
GENERAL LEDGER
The last quarter of 2018
Account: Other Tangible Fixed assets
No.: G/L 21189000
Document
No.
Reason
Amount of money
Account
No.
Date
Debit
Opening
Notes
Credit
80.974.710.413
balance
Depreciati
PHYTOP
HARMA
31/12/2
026-
018
PT/18P
on for
Lexmark
21418000
1.876.250
MX910de
printer
Total
1.876.250
Closing
80.976.586.663
balance
Table 6: General Journal of the third quarter of 2018
GENERAL JOURNAL
The third quarter of 2018
Document
Reason
Date
1012
Sep
Liquidation
-
16,
of LED HP
2018
Account
Amount of money
Debit
Credit
Debit
Credit
21418000
21189000
31.678.000
31.678.000
Notes
Code:
VN0
2018 E241i screen
1531
1
1012
Sep
Liquidation
81109110
21189000
674.000
674.000
Code:
xvii
-
16,
2018
of LED HP
VN0
2018 E241i screen
1531
1
00004
Sep
Income
27-
16,
from
RB/1
2018
13119100
71109110
1.186.364
1.186.364
13119100
33311000
118.636
118.636
VAT
…
…
…
…
…
33.657.000
33.657.000
liquidation
8T
HP LED
E241i
screen
00004
Sep
Income
27-
16,
from
RB/1
2018
liquidation
8T
HP
LED
E241i
screen
HP
…
…
…
Total
Table 7: General Ledger of Other TFA
GENERAL LEDGER
The third quarter of 2018
Account: Other Tangible Fixed assets
No.: G/L 21189000
Document
No.
Reason
Account
No.
Date
Opening
Amount of money
Debit
79.153.859.668
Credit
Notes
xviii
balance
Liquidation
1012-
Sep 16,
of LED HP
2018
2018
E241i
21418000
31.678.000
81109110
674.000
screen
Liquidation
1012-
Sep 16,
of LED HP
2018
2018
E241i
screen
Total
Closing
balance
32.352.000
79.121.507.668
xix
Figure 4/1: The order 0082003460
xx
Figure
4/2:
The
order
0082003460
xxi
Figure 4/3: The order 0082003460
xxii
Figure 5: VAT invoice 0045522-PT/18P
xxiii
Figure 6/1 – Contract 08912/18P
xxiv
Figure 6/2 - Contract 08912/18P
xxv
Figure 6/3 - Contract 08912/18P
xxvi
Figure 6/4 - Contract 08912/18P
xxvii
Figure7/1: Delivery record
xxviii
Figure7/2: Delivery record
Figure : Registration tax fee
xxix
Figure7/3: Delivery record
Figure8/1: Application for liquidation of fixed assets
xxx
Figure8/2: Application for liquidation of fixed assets
xxxi
Figure 9: Fixed assets Disposal Form
xxxii
Appendix 2 – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA GVHD – Đề Tài: KẾ TOÁN QUẢN TRỊ
Không đạt
yêu cầu (<4)
Cần cải
thiện (5-6)
Điểm từng
phần
Đạt yêu
cầu (7-8)
Xuất sắc
(9-10)
Chương mở đầu trình
bày đầy đủ, mạch lạc.
Xác định rõ ràng và
thuyết phục mục tiêu,
đối tượng và phạm vi
của đề tài KLTN.
Tổng
điểm
0.25 – 0.4
0.45 – 0.5
/0.5
Giới thiệu về doanh nghiệp đầy đủ, nhưng một
số nội dung còn sơ sài hoặc trình bày không có
chọn lọc.
Giới thiệu về doanh
nghiệp đầy đủ, thể hiện
sự am hiểu về ngành
nghề, lĩnh vực hoạt
động và cơ cấu tổ
chức của doanh nghiệp
0.25 – 0.4
0.45 – 0.5
Nội dung chương mở đầu Chương mở đầu gồm đầy đủ nội dung, xác định
không đầy đủ, không xác
được mục tiêu, đối
định được mục tiêu, đối
tượng và phạm vi của đề tà KLTN. Các góp ý
tượng
và
phạm
vi
của
đề
của GVHD đa số được cải thiện.
Chương mở
tài KLTN.
Một số điểm trình bày chưa logic.
đầu
0 – 0.2
Giới thiệu
chung về
doanh
nghiệp
Giới thiệu về doanh
nghiệp không đầy đủ
0 – 0.2
Giới thiệu về
tổ chức công
tác kế toán
quản trị hoặc
các thông tin
về tổ chức
hoạt động tại
các bộ phận
có liên quan
đến nội dung
kỹ thuật áp
Giới thiệu về tổ chức
công tác kế toán không
đầy đủ
0 – 0.4
/0.5
Giới thiệu về tổ chức
công tác kế toán quản trị
đầy đủ, thể hiện sự am
hiểu về tổ chức bộ máy
Giới thiệu về tổ chức công tác kế toán đầy đủ,
kế toán quản trị, cách
nhưng một số nội dung còn sơ sài hoặc
tập hợp thông tin quản
trình bày không có chọn lọc.
trị, mối quan hệ giữa
các bộ phận có liên
quan đến các quyết định
quản trị
0.5 - 0.7
0.9 – 1.0
/1.0
xxxiii
dụng cho
công tác
quản trị
Thực tế tại
doanh
nghiệp
Xác định được thông tin
nào là thông tin có liên
quan đến quyết định
Không xác định được các quản trị nhưng không áp
thông tin có liên quan
dụng được kỹ thuật
đến các quyết định quản
PHÙ HỢP để tập hợp
trị tại doanh nghiệp
được nguồn thông tin
đầu vào cần xử lý hỗ trợ
cho việc ra quyết định
quản trị.
0 - 1.2
Nhận xét,
kiến nghị
1.5 – 1.9
Xác định được thông
tin nào là thông tin có
liên quan đến quyết
định quản trị và áp
dụng được kỹ thuật
PHÙ HỢP để tập hợp
đầu vào có liên quan
đến việc ra quyết định.
Tuy nhiên, chưa áp
dụng được kỹ thuật
PHÙ HỢP để xử lý
được nguồn thông tin
đầu vào đó.
2.0 – 2.5
Áp dụng được kỹ thuật
PHÙ HỢP để tập hợp và
xử lý nguồn thông tin
đầu vào có liên quan
đến quyết định quản trị.
Nguồn thông tin đầu ra
của quá trình xử lý hỗ
trợ cho các quyết định
quản trị trong doanh
nghiệp nhằm tăng giá trị
khách hàng và giá trị cổ
đông.
2.7 - 3.0
Nhận xét mang tính
Nhận xét có liên quan
Nhận xét có liên quan đến vấn đề nghiên cứu
phản biện, có sự kết
Nhận xét, kiến nghị
đến đề tài nhưng mang cụ thể. Có sự kết nối,
nối so sánh giữa thực
không liên quan đến đề
tính rập khuôn. Kiến
tế và lý thuyết một
so sánh giữa thực
tài HOẶC Nhận xét,
nghị còn chung chung, trạng diễn ra ở doanh
cách logic, hoàn
kiến nghị còn chung
chưa thực tế. Chưa biết nghiệp và lý thuyết.
chỉnh. Các kiến nghị
chung, chưa cụ thể.
gắn lý thuyết để biện
xác
thực và gắn liền với
Một số kiến nghị gắn
luận các kiến nghị.
vấn đề thực tế, khả thi
liền với vấn đề cụ
thể
đối với doanh nghiệp.
0 – 0.4
0.5 - 0.6
0.7 - 0.8
0.9 - 1.0
Hình thức trình bày không Hình thức trình bày nhìn Hình thức trình bày Hình thức trình bày phù
phù hợp với
chung phù
nhìn chung
hợp, không
/3.0
/1.0
xxxiv
Không đạt
yêu cầu (<4)
Hình thức trình
bày
yêu cầu chung
0 – 0.4
Tính sáng tạo
Kĩ năng quản
lý công việc
Tinh thần,
thái độ làm
việc
Điểm từng
phần
Cần cải
Đạt yêu
thiện (5-6)
cầu (7-8)
hợp. Bố cục phù hợp.
phù hợp. Bố cục
Còn một số lỗi
logic. Rất ít lỗi
chính tả, lỗi trình
chính tả, lỗi trình
bày.
bày.
0.5 - 0.6
0.7 - 0.8
Nội dung đề tài trùng lắp
vào sao chép từ các
nghiên cứu trước.
Vấn đề nghiên cứu lặp lại, nhưng có điểm một
vài điểm mới trong phương pháp nghiên cứu
hoặc cách đề xuất và giải quyết vấn đề thiết
thực, sáng tạo.
0 – 0.4
0.5 - 0.8
Thường xuyên trễ các
hạn nộp bài quá trình
SV chỉ làm việc dưới sự
hướng dẫn lặp lại của
GV.
0 – 0.4
Không tuân thủ nội quy.
Không nỗ lực/ rất ít nỗ lực
trong việc hoàn thành
KLTN.
0 – 0.4
Xuất sắc
(9-10)
có lỗi chính tả và lỗi
trình bày. Bố cục phù
hợp, hài hòa giữa các
phần.
0.9 – 1.0
Có nhiều điểm mới
trong vấn đề nghiên
cứu, phạm vi, đối
tượng nghiên cứu
hoặc phương pháp
nghiên cứu. Cách đề
xuất và giải quyết vấn
đề thiết thực, sáng tạo.
0.9 – 1.0
Luôn nộp bài đúng hạn.
Trễ hạn một số lần
Tự lập kế hoạch, quản
Luôn nộp bài đúng
nộp bài quá trình.
hạn. Tự lập kế hoạch,
lý thời gian và tìm số
SV có thể tự quản lý
quản lý thời gian và
liệu độc lập.
thời gian và tìm số liệu
tìm số liệu độc lập,
Luôn chủ động đưa ra
độc lập. Tuy nhiên, vẫn
dưới sự hướng dẫn của giải pháp cho các vấn đề
cần sự nhắc nhở của
GV khi cần thiết.
khó khăn một cách độc
GVHD.
lập.
0.5 - 0.6
0.7 - 0.8
0.9 – 1.0
Thường xuyên gặp GVHD, nhưng đôi lúc
không tập trung cho KLTN.
0.5 – 0.7
Tổng
điểm
/1.0
/1.0
/1.0
Luôn thể hiện nỗ lực và
cam kết với
KLTN.
0.9 – 1.0
/1.0
xxxv
TỔNG
/ 10
xxxvi
Appendix 3 – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA GVPB – Đề Tài: KẾ TOÁN QUẢN TRỊ
Không đạt yêu
cầu (<4)
Nội dung chương mở đầu
không đầy đủ, không xác
định được mục tiêu, đối
tượng và phạm vi của đề
Chương mở đầu
tài KLTN.
0 – 0.2
Giới thiệu
chung về
doanh nghiệp
Giới thiệu về doanh
nghiệp không đầy đủ
0 – 0.2
Giới thiệu về tổ
chức công tác
kế toán quản
trị hoặc các
thông tin về tổ
chức hoạt động
tại các bộ phận
có liên quan
đến nội dung
kỹ thuật áp
dụng cho công
Giới thiệu về tổ chức
công tác kế toán không
đầy đủ
0 – 0.4
Cần cải
thiện (5-6)
Điểm từng
phần
Đạt yêu cầu
(7-8)
Xuất sắc (9-10)
Tổng
điểm
Chương mở đầu trình
bày đầy đủ, mạch
Chương mở đầu gồm đầy đủ nội dung, xác định
lạc.Xác định rõ ràng và
được mục tiêu, đối tượng và phạm vi của đề tà
thuyết phục mục tiêu,
KLTN. Một số điểm trình bày chưa logic.
đối tượng và phạm vi
của đề tài KLTN.
0.25 – 0.4
Giới thiệu về doanh nghiệp đầy đủ, nhưng một
số nội dung còn sơ sài hoặc trình bày không có
chọn lọc.
0.25 – 0.4
0.45 – 0.5
/0.5
Giới thiệu về doanh
nghiệp đầy đủ, thể hiện
sự am hiểu về ngành
nghề, lĩnh vực hoạt
động và cơ cấu tổ
chức của doanh nghiệp
0.45 – 0.5
Giới thiệu về tổ chức công tác kế toán đầy đủ,
nhưng một số nội dung còn sơ sài hoặc trình
bày không có chọn lọc.
Giới thiệu về tổ chức
công tác kế toán quản trị
đầy đủ, thể hiện sự am
hiểu về tổ chức bộ máy
kế toán quản trị, cách
tập hợp thông tin quản
trị, mối quan hệ giữa
các bộ phận có liên
quan đến các quyết định
quản trị
0.5 - 0.8
0.9 – 1.0
/0.5
/1.0
xxxvii
tác quản trị
Thực tế tại
doanh nghiệp
Nhận xét, kiến
nghị
Xác định được thông tin
nào là thông tin có liên
quan đến quyết định
Không xác định được các quản trị nhưng không áp
thông tin có liên quan đến
dụng được kỹ thuật
các quyết định quản trị tại PHÙ HỢP để tập hợp
doanh nghiệp
được nguồn thông tin
đầu vào cần xử lý hỗ trợ
cho việc ra quyết định
quản trị.
0 - 1.6
2.0 – 2.4
Nhận xét, kiến nghị
không liên quan đến đề
tài HOẶC Nhận xét,
kiến nghị còn chung
chung, chưa cụ thể.
Nhận xét có liên quan
đến đề tài nhưng mang
tính rập khuôn. Kiến
nghị còn chung chung,
chưa thực tế. Chưa biết
gắn lý thuyết để biện
luận các kiến nghị.
0 – 0.8
Hình thức trình bày không
phù hợp với
1- 1.4
Hình thức trình bày
nhìn chung phù
Xác định được thông
tin nào là thông tin có
liên quan đến quyết
định quản trị và áp
dụng được kỹ thuật
PHÙ HỢP để tập hợp
đầu vào có liên quan
đến việc ra quyết định.
Tuy nhiên, chưa áp
dụng được kỹ thuật
PHÙ HỢP để xử lý
được nguồn thông tin
đầu vào đó.
2.5 – 3.0
Áp dụng được kỹ thuật
PHÙ HỢP để tập hợp và
xử lý nguồn thông tin
đầu vào có liên quan
đến quyết định quản trị.
Nguồn thông tin đầu ra
của quá trình xử lý hỗ
trợ cho các quyết định
quản trị trong doanh
nghiệp nhằm tăng giá trị
khách hàng và giá trị cổ
đông.
3.5 - 4.0
Nhận xét mang tính
Nhận xét có liên quan phản biện, có sự kết
đến vấn đề nghiên cứu nối so sánh giữa thực
cụ thể. Có sự kết nối,
tế và lý thuyết một
so sánh giữa thực
cách logic, hoàn
trạng diễn ra ở doanh
chỉnh. Các kiến nghị
nghiệp và lý thuyết.
xác thực và gắn liền
Một số kiến nghị gắn với vấn đề thực tế, khả
liền với vấn đề cụ
thi đối với doanh
thể
nghiệp.
1.5-1.7
1.8-2.0
Hình thức trình bày Hình thức trình bày phù
nhìn chung
hợp, không
/4.0
/2.0
xxxviii
Điểm từng
phần
Không đạt yêu cầu
(<4)
Hình thức trình
bày
yêu cầu chung
0 – 0.4
Tính sáng tạo
Nội dung đề tài trùng lắp
vào sao chép từ các
nghiên cứu trước.
0 – 0.4
Cần cải thiện (5-6)
hợp. Bố cục phù hợp.
Còn một số lỗi chính
tả, lỗi trình bày.
Đạt yêu cầu (7-8)
phù hợp. Bố cục
logic. Rất ít lỗi chính
tả, lỗi trình bày.
0.5 - 0.6
0.7 - 0.8
Vấn đề nghiên cứu lặp lại, nhưng có điểm một
vài điểm mới trong phương pháp nghiên cứu
hoặc cách đề xuất và giải quyết vấn đề thiết
thực, sáng tạo.
0.5 - 0.8
Xuất sắc (9-10)
có lỗi chinhs tả và lỗi
trình bày. Bố cục phù
hợp, hài hòa giữa các
phần.
0.9 – 1.0
Có nhiều điểm mới
trong vấn đề nghiên
cứu, phạm vi, đối
tượng nghiên cứu hoặc
phương pháp nghiên
cứu. Cách đề xuất và
giải quyết vấn đề thiết
thực, sáng tạo.
Tổng
điểm
/1.0
0.9 – 1.0
/1.0
TỔNG
/ 10
xxxix
Appendix 4 – PHIẾU ĐÁNH GIÁ KHÓA LUẬN TỐT NGHIỆP CỦA HỘI ĐỒNG – Đề Tài: KẾ TOÁN QUẢN TRỊ
Điểm từng
phần
Không đạt yêu cầu (<4)
Nội dung chương mở đầu
không đầy đủ, không xác
định được mục tiêu, đối
Chương mở đầu tượng và phạm vi của đề
tài KLTN.
0 – 0.2
Giới thiệu
chung về
doanh nghiệp
Giới thiệu về doanh
nghiệp không
đầy đủ
0 – 0.2
Giới thiệu về tổ
chức công tác
kế toán quản
trị hoặc các
thông tin về tổ
chức hoạt động
tại các bộ phận
có liên quan
đến nội dung
kỹ thuật áp
dụng cho công
tác quản trị
Giới thiệu về tổ chức
công tác kế toán
không đầy đủ
0 – 0.2
Cần cải thiện (5-6)
Đạt yêu cầu (7-8)
Xuất sắc (9-10)
Tổng
điểm
Chương mở đầu trình
bày đầy đủ, mạch
Chương mở đầu gồm đầy đủ nội dung, xác định
lạc.Xác định rõ ràng và
được mục tiêu, đối tượng và phạm vi của đề tà
thuyết phục mục tiêu,
KLTN. Một số điểm trình bày chưa logic.
đối tượng và phạm vi
của đề tài KLTN.
0.25 – 0.4
0.45 – 0.5
Giới thiệu về doanh nghiệp đầy đủ, nhưng một
số nội dung còn sơ sài hoặc trình
bày không có chọn lọc.
Giới thiệu về doanh
nghiệp đầy đủ, thể hiện
sự am hiểu về ngành
nghề, lĩnh vực hoạt
động và cơ cấu tổ
chức của doanh nghiệp
0.25 – 0.4
0.45 – 0.5
/0.5
/0.5
Giới thiệu về tổ chức
công tác kế toán quản trị
đầy đủ, thể hiện sự am
hiểu về tổ chức bộ máy
Giới thiệu về tổ chức công tác kế toán đầy đủ,
kế toán quản trị, cách
nhưng một số nội dung còn sơ sài hoặc
tập hợp thông tin quản
trình bày không có chọn lọc.
trị, mối quan hệ giữa
các bộ phận có liên
quan đến các quyết định
quản trị
0.25 – 0.4
0.45 – 0.5
/0.5
xl
Thực tế tại
doanh
nghiệp
Nhận xét,
kiến nghị
Xác định được thông tin
nào là thông tin có liên
quan đến quyết định
Không xác định được các quản trị nhưng không áp
thông tin có liên quan
dụng được kỹ thuật
đến các quyết định quản
PHÙ HỢP để tập hợp
trị tại doanh nghiệp
được nguồn thông tin
đầu vào cần xử lý hỗ trợ
cho việc ra quyết định
quản trị.
0 – 0.8
1 – 1.2
Nhận xét, kiến nghị
không liên quan đến đề
tài HOẶC Nhận xét,
kiến nghị còn chung
chung, chưa cụ thể.
Nhận xét có liên quan
đến đề tài nhưng mang
tính rập khuôn. Kiến
nghị còn chung chung,
chưa thực tế. Chưa biết
gắn lý thuyết để biện
luận các kiến nghị.
0 – 0.6
Hình thức trình bày không
phù hợp với yêu
cầu chung
0.75 - 0.9
Hình thức trình bày
nhìn chung phù hợp.
Bố cục phù hợp. Còn
một số
Xác định được thông
tin nào là thông tin có
liên quan đến quyết
định quản trị và áp
dụng được kỹ thuật
PHÙ HỢP để tập hợp
đầu vào có liên quan
đến việc ra quyết định.
Tuy nhiên, chưa áp
dụng được kỹ thuật
PHÙ HỢP để xử lý
được nguồn thông tin
đầu vào đó.
1.4 – 1.6
Nhận xét có liên quan
đến vấn đề nghiên cứu
cụ thể. Có sự kết nối,
so sánh giữa thực
trạng diễn ra ở doanh
nghiệp và lý thuyết.
Một số kiến nghị gắn
liền với vấn đề cụ
thể
1.0 - 1.2
Hình thức trình bày
nhìn chung phù hợp.
Bố cục logic. Rất ít
lỗi
Áp dụng được kỹ thuật
PHÙ HỢP để tập hợp và
xử lý nguồn thông tin
đầu vào có liên quan
đến quyết định quản trị.
Nguồn thông tin đầu ra
của quá trình xử lý hỗ
trợ cho các quyết định
quản trị trong doanh
nghiệp nhằm tăng giá trị
khách hàng và giá trị cổ
đông.
1.8 – 2.0
Nhận xét mang tính
phản biện, có sự kết
nối so sánh giữa thực
tế và lý thuyết một
cách logic, hoàn
chỉnh. Các kiến nghị
xác thực và gắn liền với
vấn đề thực tế, khả thi
đối với doanh nghiệp.
1.35 – 1.5
Hình thức trình bày phù
hợp, không có lỗi chính
tả và lỗi trình bày. Bố
/2.0
/1.5
xli
Điểm từng
phần
Không đạt yêu cầu
(<4)
Hình thức trình
bày
0 – 0.4
Tính sáng tạo
Đạt yêu cầu (7-8)
lỗi chính tả, lỗi trình
bày.
chính tả, lỗi trình bày.
0.5 - 0.6
0.7 - 0.8
Nội dung đề tài trùng lắp
vào sao chép từ các
nghiên cứu trước.
Vấn đề nghiên cứu lặp lại, nhưng có điểm một
vài điểm mới trong phương pháp nghiên cứu
hoặc cách đề xuất và giải quyết vấn đề thiết
thực, sáng tạo.
0 – 0.4
0.5 - 0.8
Nội dung slide có sự
Nội dung slide có sự
chọn lọc, phù hợp với
chọn lọc, phù hợp với
nội dung trình bày.
nội dung trình bày. Một
Có sự kết nối và liền
vài điểm thiếu kết nối
mạch trong toàn bộ
và liền mạch.
Không thể hiện sự tự tin,
slide.
Tương đối tự tin, nhưng
không giao tiếp bằng
Thể hiện sự tự tin,
đôi lúc mất giao tiếp
mắt với khan giả.
nhưng đôi lúc lúng
bằng mắt hoặc lúng
Chỉ đọc nội dung thuyết
túng trong diễn đạt ý.
túng trong diễn đạt ý.
trình từ slide hoặc tài
Giữ giao tiếp bằng
Đôi lúc đọc nội dung
liệu
mắt tốt.
thuyết trình
Trình bày nội dung
Nội dung slide không có
sự chọn lọc và logic từ
nội dung viết.
Kỹ năng
thuyết trình
Cần cải thiện (5-6)
Xuất sắc (9-10)
cục phù hợp, hài hòa
giữa các
phần.
0.9 – 1.0
Có nhiều điểm mới
trong vấn đề nghiên
cứu, phạm vi, đối
tượng nghiên cứu
hoặc phương pháp
nghiên cứu. Cách đề
xuất và giải quyết vấn
đề thiết thực, sáng tạo.
0.9 – 1.0
Nội dung slide có sự
chọn lọc, phù hợp với
nội dung trình bày. Có
sự kết nối và dễ hiểu
trong toàn bộ slide.
Tự tin dẫn dắt buổi
thuyết trình. Giữ giao
tiếp bằng mắt tốt và
ngôn ngữ cử chỉ phù
hợp.
Cách trình bày thuyết
phục với lập luận chặt
Tổng
điểm
/1.0
/1.0
xlii
0 – 0.6
0.75 - 0.9
Trả lời được câu hỏi
Không trả lời câu hỏi phản
phản biện nhưng chưa
Kỹ năng phản biện, không bảo vệ được ý
trọn vẹn, chưa thể hiện
tưởng trước câu hỏi phản
biện
sự am hiểu về vấn đề
biện cảu hội đồng.
nghiên cứu.
0 – 0.6
0.75 - 0.9
thuyết trình với lập
luận tương đối chặt
chẽ và có ví dụ minh
họa.
chẽ và ví dụ minh họa
chi tiết, sinh động.
1.0 - 1.2
Trả lời được câu hỏi
phản biện trọn vẹn,
thể hiện được sự am
hiểu về vấn đề nghiên
cứu. Tuy nhiên, một
vài vấn đề cần sự gợi
ý từ hội đồng.
1.0 - 1.2
1.35 – 1.5
/1.5
Trả lời được câu hỏi
phản biện trọn vẹn, thể
hiện được sự am hiểu
sâu về vấn đề nghiên
cứu.
1.35 – 1.5
TỔNG
/1.5
/ 10
xliii
REFERENCES
1. https://tintucketoan.com/huong-dan-ke-toan-sua-chua-tai-san-co-dinh-theo-thongtu-200-thong-tu-133/
2. https://sme.misa.vn/63298/khai-niem-ve-tai-san-co-dinh-cach-phan-loai-tai-sanco-dinh/
3. https://corporatefinanceinstitute.com/resources/knowledge/accounting/typesdepreciation-methods/
4. http://ketoanthienung.vn/cach-hach-toan-tai-san-co-dinh.htm
5. https://lamketoan.vn/cach-hach-toan-mua-va-ghi-tang-tscd-theo-tt200-vatt133.html
6. http://ketoanthucte.vn/huong-dan-nghiep-vu-hach-toan-tai-san-co-dinh.htm
7. https://thuvienphapluat.vn/van-ban/Doanh-nghiep/Thong-tu-200-2014-TT-BTChuong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx