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Indian business environment book @ bec domsBabasab Patil
1. This document discusses the business environment and its importance for businesses. It covers topics like the economic, socio-cultural, political, and legal factors that influence the environment.
2. Chapter 1 defines business and the business environment, emphasizing the need to study the environment for business decisions. It outlines the various internal and external factors that make up the business environment.
3. The following chapters discuss issues related to the political economy, government controls and regulations, monetary and fiscal systems, economic planning and development, and the impacts of liberalization and globalization on the business environment in India.
The report summarizes Balule Lamu's attachment at Samara University's finance and economic cooperation office. It describes the office's background, objectives, organizational structure, and SWOT analysis. The attachment aimed to understand how theoretical marketing concepts are applied in practice and identify opportunities for the department. The report explores how the office conducts its activities and addresses problems encountered.
Indian business environment book @ bec domsBabasab Patil
1. The document discusses the various factors that make up the business environment, including the economic, social, political, technological, demographic, geographical, and legal environments.
2. It emphasizes that businesses are influenced by external factors they do not control, and must adapt their internal decisions and policies based on pressures from the business environment.
3. Understanding the business environment is important for businesses to identify opportunities and constraints posed by dynamic external factors.
Indian business environment book @ bec domsBabasab Patil
1. This chapter discusses the business environment and defines key terms like business, business environment, and factors that influence the environment. It emphasizes the importance of scanning the dynamic business environment for decision making.
2. The types of business environments covered include the economic, socio-cultural, political, and legal environments. It also discusses non-economic factors that impact business.
3. A modern business is viewed as an economic activity that transforms inputs into outputs to meet human needs. Business organizations are economic units that make decisions through economic processes to select between alternatives and maximize profits or outputs.
Yenesew Ferede - Welcome to the strange new world of accounting for ...lulumokenin
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and cowe
This document provides an overview of financial reporting, statements, and analysis. It discusses key topics such as:
- The purpose of financial statement analysis is to review company accounting reports to allow for better economic decision making and forecast future profitability.
- Accounting standards have evolved over time, with modern accounting tracing its origins to Luca Pacioli in the 15th century.
- The main functions of accounting are recording, classifying, summarizing, analyzing, and communicating financial information.
- Various groups rely on accounting information including internal management as well as external stakeholders like investors, creditors, and the government.
The document summarizes the practical attachment report of Selemwit Samea at Samara University's finance and economic cooperative office. It describes the background, objectives, structure, SWOT analysis and problems of the organization. The report also outlines the responsibilities and activities undertaken by Samea during the attachment in the finance administration support unit department. Some key issues faced include conflicts among employees, disorganized data systems, and employee-job mismatches. Suggested solutions involve improving transparency, organizing data, providing trainings, and ensuring proper hiring. The report evaluates Samea's performance positively and concludes with recommendations.
This document discusses the role and significance of finance in other functional areas of business. It begins by defining finance and outlining the major areas of finance. It then discusses how financial management interacts and relates to other functional areas like production management, marketing management, and human resource management. Specifically, it notes that financial managers work closely with other departments on issues like inventory policy, capital budgeting decisions, marketing strategies, and human resource costs and policies. Finally, it outlines the major areas of decision making in financial management, including investment decisions, financing decisions, and asset management decisions.
Indian business environment book @ bec domsBabasab Patil
1. This document discusses the business environment and its importance for businesses. It covers topics like the economic, socio-cultural, political, and legal factors that influence the environment.
2. Chapter 1 defines business and the business environment, emphasizing the need to study the environment for business decisions. It outlines the various internal and external factors that make up the business environment.
3. The following chapters discuss issues related to the political economy, government controls and regulations, monetary and fiscal systems, economic planning and development, and the impacts of liberalization and globalization on the business environment in India.
The report summarizes Balule Lamu's attachment at Samara University's finance and economic cooperation office. It describes the office's background, objectives, organizational structure, and SWOT analysis. The attachment aimed to understand how theoretical marketing concepts are applied in practice and identify opportunities for the department. The report explores how the office conducts its activities and addresses problems encountered.
Indian business environment book @ bec domsBabasab Patil
1. The document discusses the various factors that make up the business environment, including the economic, social, political, technological, demographic, geographical, and legal environments.
2. It emphasizes that businesses are influenced by external factors they do not control, and must adapt their internal decisions and policies based on pressures from the business environment.
3. Understanding the business environment is important for businesses to identify opportunities and constraints posed by dynamic external factors.
Indian business environment book @ bec domsBabasab Patil
1. This chapter discusses the business environment and defines key terms like business, business environment, and factors that influence the environment. It emphasizes the importance of scanning the dynamic business environment for decision making.
2. The types of business environments covered include the economic, socio-cultural, political, and legal environments. It also discusses non-economic factors that impact business.
3. A modern business is viewed as an economic activity that transforms inputs into outputs to meet human needs. Business organizations are economic units that make decisions through economic processes to select between alternatives and maximize profits or outputs.
Yenesew Ferede - Welcome to the strange new world of accounting for ...lulumokenin
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and complexity of business and allegations of fraudulent financial reporting have recently sharpened the ever increasing attention to internal control and internal auditing (Karagiorgos et al. 2016). The developing role of the internal auditing is also reflected in its current definition, i.e. internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
The globalization of economy, technological advancement, and cowe
This document provides an overview of financial reporting, statements, and analysis. It discusses key topics such as:
- The purpose of financial statement analysis is to review company accounting reports to allow for better economic decision making and forecast future profitability.
- Accounting standards have evolved over time, with modern accounting tracing its origins to Luca Pacioli in the 15th century.
- The main functions of accounting are recording, classifying, summarizing, analyzing, and communicating financial information.
- Various groups rely on accounting information including internal management as well as external stakeholders like investors, creditors, and the government.
The document summarizes the practical attachment report of Selemwit Samea at Samara University's finance and economic cooperative office. It describes the background, objectives, structure, SWOT analysis and problems of the organization. The report also outlines the responsibilities and activities undertaken by Samea during the attachment in the finance administration support unit department. Some key issues faced include conflicts among employees, disorganized data systems, and employee-job mismatches. Suggested solutions involve improving transparency, organizing data, providing trainings, and ensuring proper hiring. The report evaluates Samea's performance positively and concludes with recommendations.
This document discusses the role and significance of finance in other functional areas of business. It begins by defining finance and outlining the major areas of finance. It then discusses how financial management interacts and relates to other functional areas like production management, marketing management, and human resource management. Specifically, it notes that financial managers work closely with other departments on issues like inventory policy, capital budgeting decisions, marketing strategies, and human resource costs and policies. Finally, it outlines the major areas of decision making in financial management, including investment decisions, financing decisions, and asset management decisions.
This document provides an introduction to the concepts of accounting. It discusses the objectives of accounting, including understanding different types of accounting and their distinctions. The history and development of accounting are overviewed. Accounting is described as the language of financial decisions, and its importance and uses for various stakeholders are outlined. The key types of accounting covered are financial accounting, management accounting, and cost accounting.
This 3-page document summarizes a report on the role of managerial finance. It includes an introduction, acknowledgements, table of contents, and sections on the definition of finance, primary areas of business finance including corporate finance, investments, financial markets and institutions, and international finance. It also discusses the importance of finance and differentiates between managerial finance and corporate finance. Managerial finance is interested in the internal and external significance of a firm's financial figures, while corporate finance aims to maximize shareholder value through financial decisions.
This 3-page document summarizes a report on the role of managerial finance. It includes an introduction, acknowledgements, table of contents, and sections on the definition of finance, primary areas of business finance including corporate finance, investments, financial markets and institutions, and international finance. It also discusses the importance of finance and differentiates between managerial finance and corporate finance. Managerial finance is interested in the internal and external significance of a firm's financial figures, while corporate finance aims to maximize shareholder value through financial decisions.
The document discusses the role and significance of finance in other functional areas of management. It states that finance is important for every organization as it is needed to acquire resources and meet expenses. The efficient management of finances is crucial for an organization's success. It also explains how the finance department interacts and provides support to other departments like production, marketing, and human resources by assisting with inventory management, capital budgeting decisions, pension funds, and more. Finally, it outlines some of the main tasks of the finance department including paying salaries and wages, paying accounts, and maintaining financial records.
The document provides background information on Samara University's Finance and Economic Cooperation Office, including its establishment, departments, objectives, and activities. Specifically, it was established in 1999 with four departments and aims to finance various economic and social development projects at Samara University. Its objectives are to improve resource allocation and auditing systems, enhance socioeconomic development, encourage fast development through integrated programs, and increase revenue collection.
This document provides an introduction to the subject of financial accounting. It outlines the key objectives of the lesson which are to understand the meaning and nature of accounting, differentiate between types of accounting, know the development of accounting principles, and explain the importance of accounting. It then discusses the history and development of accounting, the roles and functions of accountants, and the utility of accounting information for various users including individuals, business managers, investors, creditors, and government agencies.
Finance deals with the principles and methods of managing money, from those who save it to those who control it. It involves converting accumulated funds into productive use. There are different approaches to defining finance, including viewing it as acquiring funds reasonably, being concerned with cash, or procuring and applying funds wisely. Financial management involves the efficient use of capital funds and managerial decisions around acquiring and financing long-term and short-term assets, selecting specific assets and liabilities, and managing the size and growth of an enterprise based on expected cash inflows and outflows and their impact on objectives. Financial management helps a company understand where to obtain funds, how much to raise and invest, and how to properly utilize and avoid misusing available
This document provides an overview of business and accounting. It defines business, customers, profits, and stakeholders. It describes the nature of businesses as service, merchandising, or manufacturing organizations. It also outlines common business forms including proprietorships, partnerships, corporations, and limited liability companies. The document then discusses the roles of ethics in business and accounting. It defines accounting and describes its purposes and fields. It outlines internal and external users of accounting information and how accounting provides information to stakeholders. It also provides an overview of the accounting profession and generally accepted accounting principles.
The document discusses the key concepts of business, profession, and employment. It defines business as an activity pursued with the objective of earning profit through the production and exchange of goods and services. Profession is defined as an occupation requiring specialized skills and knowledge obtained through formal education and training. Employment involves working under a contract for an employer in return for wages or salary. The document then compares and contrasts business, profession, and employment based on factors such as formation, type of work, qualifications, motive, investment, membership, and risk.
It goes on to discuss the functions, objectives, requirements, and scope of business. The functions of business include production, marketing, finance, and personnel. The objectives include both economic goals
This document provides an introduction to basic accounting concepts. It defines accounting as the process of recording business transactions systematically to determine profit or loss and financial position. Key concepts discussed include the accounting equation, assets, liabilities, transactions, debits and credits, the accounting cycle, and the need for systematic record keeping in business.
Accounting involves recording, analyzing, and reporting financial transactions in a standardized way. It helps evaluate past performance, current financial position, and future prospects of a business. Accounting provides key information to various stakeholders like owners, investors, creditors, employees and the government. The accounting process involves recording financial transactions in journals, posting them to ledger accounts, preparing an end-of-period trial balance, and ultimately financial statements like the income statement and balance sheet.
The document provides an overview of financial management concepts including business structures, accounting principles, financial budgets, financial statements, and ratio analysis. It aims to help managers understand financial planning and analysis tools to make effective business decisions and achieve financial objectives. Key topics covered include the accounting equation, developing financial budgets, understanding financial accounting and reports, and calculating ratios to interpret a company's financial position.
The document discusses the various users of accounting information both internal and external to an organization. Internal users include owners/shareholders, management, and employees who use accounting data to evaluate financial health, profitability, and business decisions. External users such as creditors, investors, tax authorities, consumers, researchers, competitors, media, regulatory agencies, government, auditors, and the public also rely on accounting information for purposes such as assessing credit risk, investment decisions, tax assessments, price evaluations, research analyses, competitive analyses, economic reporting, ensuring compliance, forming audit opinions, and monitoring economic trends.
Finance mainly consists of two parts of an organization's spending plan. It is the complete bundle of pay rates and all the benefits of the workforce of the organization. In addition, Finance indicates the exact performance of the paying organization's representatives during the organization's hr payroll course interval which may be week to week, fortnightly, month to month or even yearly.
Business LawStudent name Razan Student no ST09853Assesso.docxfelicidaddinwoodie
Business Law
Student name: Razan
Student no: ST09853
Assessor: Ms. Sona
1
Learning objective 3: Examine the formation of different of business organization
Assignment title: Legal structure and company formation
How different
types of business organizations are legally formed:
The most important criminal varieties of commercial enterprise are: sole proprietorship, private businesses, cash groups
1- Individual groups: are corporations owned by way of one character who works to reap his very own income or the agency he owns, and character companies inside the majority of them are small in size, the proprietor in cooperation with a few personnel in carrying out all of the sports that he needs Working within the agency, and generally the proprietor of the agency obtains the cash from his non-public funds or via personal borrowing, and he is accountable for making all decisions related to the work.
3
The maximum important strengths of this shape of company are that the proprietor of the organization receives all of the profits and bears all the losses
These organizations do not need massive organizational fees and the tax is paid on the idea of the non-public income of the enterprise owner, and those businesses are unbiased, exclusive and clean to liquidate.
As for the most important weaknesses, it implies that the duty of the organization’s owner is limitless, because the non-public wealth of the enterprise’s owner can be used to pay lenders, the issue of acquiring cash and consequently limiting the business enterprise's growth inside the destiny, and wearing out all of the sports and capabilities of the enterprise by means of its owner and hence the problem of having employees to locate work Continued with the company, and this type of business enterprise lacks continuity whilst the corporation owner dies.
4
2- Personnel groups (partnership): are agencies which are owned through two or extra folks that work the employer collectively to reap earnings, and they're usually larger in length than character companies, and in well-known the companions in these organizations have unlimited duties.
And the maximum vital strengths in this sort of organization is the potential to reap more resources of budget from man or woman businesses, and the ability to borrow increases because of the increase in the variety of owners, and there are extra control and organizational capabilities to be had, and the tax is paid on the idea of the private earning of the partners.
The maximum essential weaknesses lie in the unlimited liability of the companions, the dissolution of the agency in the event of the death of one of the companions, and the issue of liquidating the corporation or dissolving the property therein.
3- Corporations:
Money groups or public joint inventory companies are a company frame with a felony capacity, and they have the identical electricity of human beings in that they can require or charge, and personal real estate in thei.
This document discusses accounting concepts and procedures. It defines accounting as recording, analyzing, interpreting, reporting, and communicating financial transactions. It discusses the key steps in accounting such as identification, collection, recording, classifying, analysis, and interpretation of financial data. The document also outlines the objectives and uses of accounting information for internal and external users like owners, managers, investors, lenders, suppliers and governments. It explains traditional accounting practices and concepts like the double-entry system and how accounting provides complete records, determines profits and losses, and reports financial position.
This document provides an introduction to financial management and ratio analysis. It discusses how financial management is important for resource allocation and profit maximization. Ratio analysis is also introduced as an important tool to study the financial position of companies by examining relationships between financial data points. The objectives, significance and methodology of ratio analysis are outlined. Limitations of ratio analysis for the study are also noted.
Luận Văn Tác Động Của Quản Trị Vốn Lưu Động Đến Khả Năng Sinh Lợi Của Các Doanh Nghiệp Vật Liệu Xây Dựng. Đã chia sẻ đến cho các bạn học viên một bài mẫu cực kì xuất sắc, mới mẽ, chất lượng đáng để xem và theo dõi mà các bạn không nên bỏ qua nhé. DỊCH VỤ VIẾT THUÊ ĐỀ TÀI TRỌN GÓI ZALO TELEGRAM : 0934 536 149 TẢI FLIE TÀI LIỆU – TRANGLUANVAN.COM
Luận Văn Phát Triển Du Lịch Sinh Thái Bền Vững Cho Tỉnh Bình Thuận. Đã chia sẻ đến cho các bạn học viên một bài mẫu cực kì xuất sắc, mới mẽ, chất lượng đáng để xem và theo dõi mà các bạn không nên bỏ qua nhé. DỊCH VỤ VIẾT THUÊ ĐỀ TÀI TRỌN GÓI ZALO TELEGRAM : 0934 536 149 TẢI FLIE TÀI LIỆU – TRANGLUANVAN.COM
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Similar to Internship Report Analysis Of Financial Statement
This document provides an introduction to the concepts of accounting. It discusses the objectives of accounting, including understanding different types of accounting and their distinctions. The history and development of accounting are overviewed. Accounting is described as the language of financial decisions, and its importance and uses for various stakeholders are outlined. The key types of accounting covered are financial accounting, management accounting, and cost accounting.
This 3-page document summarizes a report on the role of managerial finance. It includes an introduction, acknowledgements, table of contents, and sections on the definition of finance, primary areas of business finance including corporate finance, investments, financial markets and institutions, and international finance. It also discusses the importance of finance and differentiates between managerial finance and corporate finance. Managerial finance is interested in the internal and external significance of a firm's financial figures, while corporate finance aims to maximize shareholder value through financial decisions.
This 3-page document summarizes a report on the role of managerial finance. It includes an introduction, acknowledgements, table of contents, and sections on the definition of finance, primary areas of business finance including corporate finance, investments, financial markets and institutions, and international finance. It also discusses the importance of finance and differentiates between managerial finance and corporate finance. Managerial finance is interested in the internal and external significance of a firm's financial figures, while corporate finance aims to maximize shareholder value through financial decisions.
The document discusses the role and significance of finance in other functional areas of management. It states that finance is important for every organization as it is needed to acquire resources and meet expenses. The efficient management of finances is crucial for an organization's success. It also explains how the finance department interacts and provides support to other departments like production, marketing, and human resources by assisting with inventory management, capital budgeting decisions, pension funds, and more. Finally, it outlines some of the main tasks of the finance department including paying salaries and wages, paying accounts, and maintaining financial records.
The document provides background information on Samara University's Finance and Economic Cooperation Office, including its establishment, departments, objectives, and activities. Specifically, it was established in 1999 with four departments and aims to finance various economic and social development projects at Samara University. Its objectives are to improve resource allocation and auditing systems, enhance socioeconomic development, encourage fast development through integrated programs, and increase revenue collection.
This document provides an introduction to the subject of financial accounting. It outlines the key objectives of the lesson which are to understand the meaning and nature of accounting, differentiate between types of accounting, know the development of accounting principles, and explain the importance of accounting. It then discusses the history and development of accounting, the roles and functions of accountants, and the utility of accounting information for various users including individuals, business managers, investors, creditors, and government agencies.
Finance deals with the principles and methods of managing money, from those who save it to those who control it. It involves converting accumulated funds into productive use. There are different approaches to defining finance, including viewing it as acquiring funds reasonably, being concerned with cash, or procuring and applying funds wisely. Financial management involves the efficient use of capital funds and managerial decisions around acquiring and financing long-term and short-term assets, selecting specific assets and liabilities, and managing the size and growth of an enterprise based on expected cash inflows and outflows and their impact on objectives. Financial management helps a company understand where to obtain funds, how much to raise and invest, and how to properly utilize and avoid misusing available
This document provides an overview of business and accounting. It defines business, customers, profits, and stakeholders. It describes the nature of businesses as service, merchandising, or manufacturing organizations. It also outlines common business forms including proprietorships, partnerships, corporations, and limited liability companies. The document then discusses the roles of ethics in business and accounting. It defines accounting and describes its purposes and fields. It outlines internal and external users of accounting information and how accounting provides information to stakeholders. It also provides an overview of the accounting profession and generally accepted accounting principles.
The document discusses the key concepts of business, profession, and employment. It defines business as an activity pursued with the objective of earning profit through the production and exchange of goods and services. Profession is defined as an occupation requiring specialized skills and knowledge obtained through formal education and training. Employment involves working under a contract for an employer in return for wages or salary. The document then compares and contrasts business, profession, and employment based on factors such as formation, type of work, qualifications, motive, investment, membership, and risk.
It goes on to discuss the functions, objectives, requirements, and scope of business. The functions of business include production, marketing, finance, and personnel. The objectives include both economic goals
This document provides an introduction to basic accounting concepts. It defines accounting as the process of recording business transactions systematically to determine profit or loss and financial position. Key concepts discussed include the accounting equation, assets, liabilities, transactions, debits and credits, the accounting cycle, and the need for systematic record keeping in business.
Accounting involves recording, analyzing, and reporting financial transactions in a standardized way. It helps evaluate past performance, current financial position, and future prospects of a business. Accounting provides key information to various stakeholders like owners, investors, creditors, employees and the government. The accounting process involves recording financial transactions in journals, posting them to ledger accounts, preparing an end-of-period trial balance, and ultimately financial statements like the income statement and balance sheet.
The document provides an overview of financial management concepts including business structures, accounting principles, financial budgets, financial statements, and ratio analysis. It aims to help managers understand financial planning and analysis tools to make effective business decisions and achieve financial objectives. Key topics covered include the accounting equation, developing financial budgets, understanding financial accounting and reports, and calculating ratios to interpret a company's financial position.
The document discusses the various users of accounting information both internal and external to an organization. Internal users include owners/shareholders, management, and employees who use accounting data to evaluate financial health, profitability, and business decisions. External users such as creditors, investors, tax authorities, consumers, researchers, competitors, media, regulatory agencies, government, auditors, and the public also rely on accounting information for purposes such as assessing credit risk, investment decisions, tax assessments, price evaluations, research analyses, competitive analyses, economic reporting, ensuring compliance, forming audit opinions, and monitoring economic trends.
Finance mainly consists of two parts of an organization's spending plan. It is the complete bundle of pay rates and all the benefits of the workforce of the organization. In addition, Finance indicates the exact performance of the paying organization's representatives during the organization's hr payroll course interval which may be week to week, fortnightly, month to month or even yearly.
Business LawStudent name Razan Student no ST09853Assesso.docxfelicidaddinwoodie
Business Law
Student name: Razan
Student no: ST09853
Assessor: Ms. Sona
1
Learning objective 3: Examine the formation of different of business organization
Assignment title: Legal structure and company formation
How different
types of business organizations are legally formed:
The most important criminal varieties of commercial enterprise are: sole proprietorship, private businesses, cash groups
1- Individual groups: are corporations owned by way of one character who works to reap his very own income or the agency he owns, and character companies inside the majority of them are small in size, the proprietor in cooperation with a few personnel in carrying out all of the sports that he needs Working within the agency, and generally the proprietor of the agency obtains the cash from his non-public funds or via personal borrowing, and he is accountable for making all decisions related to the work.
3
The maximum important strengths of this shape of company are that the proprietor of the organization receives all of the profits and bears all the losses
These organizations do not need massive organizational fees and the tax is paid on the idea of the non-public income of the enterprise owner, and those businesses are unbiased, exclusive and clean to liquidate.
As for the most important weaknesses, it implies that the duty of the organization’s owner is limitless, because the non-public wealth of the enterprise’s owner can be used to pay lenders, the issue of acquiring cash and consequently limiting the business enterprise's growth inside the destiny, and wearing out all of the sports and capabilities of the enterprise by means of its owner and hence the problem of having employees to locate work Continued with the company, and this type of business enterprise lacks continuity whilst the corporation owner dies.
4
2- Personnel groups (partnership): are agencies which are owned through two or extra folks that work the employer collectively to reap earnings, and they're usually larger in length than character companies, and in well-known the companions in these organizations have unlimited duties.
And the maximum vital strengths in this sort of organization is the potential to reap more resources of budget from man or woman businesses, and the ability to borrow increases because of the increase in the variety of owners, and there are extra control and organizational capabilities to be had, and the tax is paid on the idea of the private earning of the partners.
The maximum essential weaknesses lie in the unlimited liability of the companions, the dissolution of the agency in the event of the death of one of the companions, and the issue of liquidating the corporation or dissolving the property therein.
3- Corporations:
Money groups or public joint inventory companies are a company frame with a felony capacity, and they have the identical electricity of human beings in that they can require or charge, and personal real estate in thei.
This document discusses accounting concepts and procedures. It defines accounting as recording, analyzing, interpreting, reporting, and communicating financial transactions. It discusses the key steps in accounting such as identification, collection, recording, classifying, analysis, and interpretation of financial data. The document also outlines the objectives and uses of accounting information for internal and external users like owners, managers, investors, lenders, suppliers and governments. It explains traditional accounting practices and concepts like the double-entry system and how accounting provides complete records, determines profits and losses, and reports financial position.
This document provides an introduction to financial management and ratio analysis. It discusses how financial management is important for resource allocation and profit maximization. Ratio analysis is also introduced as an important tool to study the financial position of companies by examining relationships between financial data points. The objectives, significance and methodology of ratio analysis are outlined. Limitations of ratio analysis for the study are also noted.
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1. HO CHI MINH CITY UNIVERSITY OF FOOD INDUSTRY
FACULTY OF FOREIGN LANGUAGES
---------------
INTERNSHIP REPORT ANALYSIS OF
FINANCIAL STATEMENT
Tham khảo thêm tài liệu tại Luanvanpanda.com
Dịch Vụ Hỗ Trợ Viết Thuê Tiểu Luận,Báo Cáo
Khoá Luận, Luận Văn
ZALO/TELEGRAM HỖ TRỢ 0932.091.562
HO CHI MINH CITY, 2020.
HO CHI MINH CITY UNIVERSITY OF FOOD INDUSTRY
2. FACULTY OF FOREIGN LANGUAGES
---------------
INTERNSHIP REPORT
ANALYSIS OF FINANCIAL STATEMENT
Student’s name: Phạm Trần Duyên Ân.
Supervisor’s name: Phạm Ngọc Sơn.
HO CHI MINH CITY, 2020.
3. NHẬN XÉT TỪ ĐƠN VỊ THỰC TẬP
Họ và tên sinh viên: PHẠM TRẦN DUYÊN ÂN
Sinh ngày: 26/02/1999 Mã sinh viên:2029170319
Lớp: 08DHAV2 Khóa: 2017 – 2021
Đã thực tập tại đơn vị từ ngày 14/09/2020 đếnngày 07/11/2020.
Đánh giá quá trình của sinh viên thực tập tại đơn vị của sinh viên như sau:
STT Nội dung
Mức độ đánh giá
Ghi
chú
Rất kém Kém
Trung
bình Tốt
Rất
tốt
1 Ý thức tổ chức kỷ luật
2 Kết quả thực tập
Nhận xét khác: …………………………………………………………………………
…………………………………………………………………………………………...
………………………………………………………………………………………...…
………………………………………………………………………………………….
Nhận xét của đơn vị thực tập
(Ký tên, đóng giấu)
5. ACKNOWLEDGEMENTS
In the current economy, the competitive trend is inevitable. Any business that needs to
pay attention to market demand is what product? Therefore, the enterprises need to pay
attention to and strive to produce products to satisfy market demands and that products
must be of the highest quality with low cost in order to get the most profits. To do that,
enterprises must organize and manage production and business activities.
Business process of the business will be interrupted and not possible without raw
materials because in the enterprise's resources, raw materials are inputs and basic
elements of structural production. into the product. In order to get the economic
information necessary to analyze and propose proper and timely management
measures for raw materials demand for production, using raw materials in the most
economical way, the enterprise needs must organize the material accounting.
Through my internship at the company, with the knowledge gained at the school and
the dedicated guidance and guidance of the accountants, I realize that the accounting
of materials is of great importance to each. production and business enterprises.
Therefore, I chose the topic of material accounting as the subject for my general
internship report. My practice report includes 3 parts:
Part I: An introductionto the company.
Part II: Practice ofbookkeeping.
Part III: Some comments on the accounting system applied in the company
and the remaining accounting forms.
With limited knowledge accumulated and limited practice time, the report is still
lacking. I hope to receive the advice and guidance of the teachers.
I sincerely thank you!
6. CHAPTER 1: AN INTRODUCTION TO THE COMPANY
I. COMPANY OVERVIEW.
Company name: Construction and Trading Private Enterprise Tan Thinh.
Establish: 30/06/2006.
Tax code: 4500257730.
Address: Hiep Kiet - Cong Hai, Thuan Bac District, Ninh Thuan Province.
Telephone: 068.3870647.
Company department:
II. DEVELOPMENT PROCESS.
1/ Capital and number of employees:
+ Total available capital: 20 billion VND.
+ The company's charter capital: 12 billion VND.
+ Company employees: Independent accounting unit, a team of experienced engineers
and a professional technical workforce.
+ The main business lines of the Company are supplying construction materials for
traffic works, new construction, upgrading, renovating, installing electricityand water
systems,...
2/ Organize management apparatus at the company:
7. + General Manager: The highest manager, making decisions on matters related to the
purposes and interests of the company, running all business activities of the company,
taking responsibility before the law and being the legal representative of the company.
+ Business Manager: The person responsible for the business (sale), supply of
building materials for the works, the legal representative of the business field of the
company.
+ Production Manager: The person responsible for the project bidding and production
of the raw materials, the legal representative of the production and technique field of
the company.
+ Human Resouces Department: Human resources management, office administrative
management, serving development strategies and business goals.
+ Financial Department: check and monitor financial expenses, guide the
implementation of the accounting work.
+ Business Department: Managing and developing the marketing activities, finding the
potential customers, following the sale process of the company.
+ Product Management Department: Inspection, control and quality management of
products, planning project documents, setting construction projects, estimating.
+ Technique Department: Study project documents, propose construction measures
and recommend modification, design quality inspection.
3/ Development Process:
+ On June 30, 2006, Tan Thinh Construction & Trading Private Enterprise was
established by Mr. Nguyen Ngoc Tan as Director and registered& managed by Thuan
Bac District Tax Department.
+ Tan Thinh Construction & Trading Private Enterprise is an independent economic
accounting unit. As a construction company, its business is mainly construction of
civil engineering works, water supply and drainage systems and supply of building
materials.
8. 4/ Vision: Achieving the trust of customers and business partners is an important
factor in Tan Thinh Construction & Trading Private Enterprise's success. Not only
bringing good things to customers, Tan Thinh Construction & Trading Private
Enterprise also creates many opportunities for success for our staff. Every employee
can be proud of working at Tan Thinh Construction & Trading Private Enterprise.
9. CHAPTER 2: PRACTICE OF BOOKKEEPING.
I. THE NATURE OF CORPORATE FINANCE.
1/ The nature and role of corporate finance.
1.1/ The nature of corporate finance.
1.1.1/ Content of financial relationships.
Finance is an integral part of an enterprise's economic activities. It has an organic
relationship and interacts with other economic activities. This reciprocal relationship
reflects and demonstrates the constant interplay between production distribution and
product consumption. Distribution is both a reflectionof the results of production and
exchange, but also a condition where production and exchange can be carried out
normally and continuously.
Corporate finance is the finance of production and business organizations with legal
status and is a basic financial stage in the financial system. Because here takes place
the process of creating and transferring capital associated with the process of
production, investment, consumption and distribution. Finance - At first glance we
understand that money, as a business will have to deduct a salary to pay its employees.
When participating wages are distributed among workers with different occupational
qualifications and different working conditions. Finance participates in the distribution
of national products to employees through the formation and use of salary and other
public welfare funds. So between finance and money are two different economic
categories.
Finance is also not money, nor is it a monetary fund. But in fact, money and monetary
funds are just an external manifestation of finance, and within it are various economic
relations. Humanity has made great inventions, including the invention of money,
through which all different activities can be attributed to a single unit of measure, and
on that basis can be compared, calculate together. So money is just a means for
financial activities in general and corporate finance in particular. Through this means,
businesses can perform many different activities in all fields, if we only look at the
superficial, we only see those activities operating separately, but in fact they stick
10. together. Together in capital movement and movement, they are calculated and
compared with each other by money.
Therefore, all economic relations are expressed in money arising in the business,
representing the content of corporate finance. It includes the following financial
relationships:
+ Relations within enterprises.
Derived from the business purpose of production and business, as well as the
relationship of distribution and redistribution in the form of the value of material
wealth used and created in enterprises. Financial relations within the enterprise: those
are the distribution, regulation of the business capital structure, the distribution of
income among the members within the enterprise; relations on payment of labor
contracts between business owners and employees.
These relationships are through the creation and use of corporate monetary funds such
as fixed capital, working capital, salary fund, depreciation fund, financial reserve
fund... to serve the business goals of the business.
+ Financial relations between enterprises and the state.
Demonstrated in the fact that businesses pay taxes to the government and government
funding in some cases necessary to perform their role of economic intervention.
In our country, because there is still a state economic sector, the state funding is
evident by securing a portion of legal capital for enterprises. Results and especially
businesses operating in key sectors of the country's economy will be focused on capital
investment by the State to help businesses develop better. Also in the process of doing
this business, state-owned enterprises have to pay taxes, fees and charges like other
businesses and also pay capital use tax to the state budget. This revenue accounts for a
large proportion of the budget revenue, helping the state have resources to serve the
national livelihood in general and create a legal corridor to protect the economy as
well as build infrastructure to serve economic development and business support.
For businesses that have losses or do not operate at key points, the state will equitize.
That means the entire capital of the business in this form will include: State shares,
11. shares of the business and shares of banks. If the company sells its shares to its
employees, then there will be shares of its employees. To a certain extent, when the
Vietnamese stock market operates, such shares will be bought and resoldin the market
and social shares will arise. In that condition, the relationship between the state budget
and enterprises has also changed significantly. The state also participates in the
economy as a shareholder.
+ Relations between the State and financial intermediary institutions:
Currently, the financial intermediaries in our country are only visible with the
operation of commercial banks and insurance companies. But in order to have a
developed market economy, it is necessary to have a set of rich and diversified forms
in the field of capital brokerage. To turn temporary idle capital sources in households,
businesses and other organizations into capital sources for investment in the economy.
+ Relationship between businesses:
This relationship arises in the payment process for products and services, in the
contribution of joint venture capital, equity capital, and distribution of profits
generated by joint venture capital. Along with the development of constituent factors
in the market economy, economic relations between enterprises tend to increase. These
activities are intertwined and self-adjust according to the supply-demand relationships
of monetary capital and the ability to attract profits.
+ Relationships between enterprises and foreign economic organizations arising in the
process of borrowing, lending, debt repayment and investment between enterprises and
economic organizations in the world. The market economy is associated with the
open-door policy, activities between domestic enterprises and foreign economic
organizations tend to integrate with each other and cooperate with each other to
promote their full potential. and its strength in exploiting capital sources put into
production and business to have the least cost with the highest economic efficiency.
1.1.2/ The nature of corporate finance.
Corporate finance is a system of economic relations expressed in the form of values
arising in the process of forming and using the monetary funds of an enterprise to
12. serve the purposes of business production and business. the general needs of the
society. Or, corporate finance is monetary relationships directly associated with the
organization, mobilization, distribution, use and management of capital in the business
process.
1.2/ The role of corporate finance.
The role of corporate finance is compared to cells with the ability to regenerate, or as
"the root of finance". The growth or decline of production and business is associated
with the expansion or contraction of financial resources. Therefore, the role of
corporate finance will become positive or passive, maybe even negative for business,
first of all depending on the capabilities and qualifications of managers; after that it
also depends on the business environment, on the macroeconomic management
mechanism of the state.
In parallel with the transition to a market economy, the State has made a series of
innovative policies to establish a dynamic management mechanism such as policies to
encourage business investment, and to expand and encourage capital exchange.
1.2.1/ Corporate finance - a tool to exploit and attract financial resources to ensure
the capital needs for business investment.
In order to carry out all production and business processes, first of all businesses must
have a prerequisite element - business capital. In the previous subsidized
administrative management mechanism, the capital of state-owned enterprises was
mostly financed by the state. Therefore, the role of capital exploitation and attraction
has not been met as an urgent and vital need for businesses. Turning to a multi-
component market economy, state-owned enterprises are just a part of the competition
that co-exists in competition, for investment in developing new professions to attract
high profits ... has become is a driving force and a pressing requirement for all
businesses in the economy. In a market economy, when there is a need for capital, the
problem of capital supply arises. In such conditions, enterprises have full conditions
and ability to actively exploit and attract capital sources in the market to serve their
business and development goals.
13. 1.2.2/ Corporate finance plays a role in using capital economically and effectively.
As well as ensuring capital, the organization of economical and effective use of capital
is considered a condition of existence and development of the business. In the
conditions of a market economy, the requirements of the economic rules have set
before every enterprise very strict standards; production not at any cost. In the market
economy, all production and business activities of the enterprise are reflectedby value
indicators, financial indicators, by accounting data and asset summary sheets. With
this feature, the financial officer has the ability to analyze and supervise business
activities in order to preserve capital on the one hand, and on the other hand to use
measures to increase capital turnover quickly, improve the profitability of business
capital.
1.2.3/ Corporate finance has the role of leverage to stimulate and regulate production
and business.
Unlike a centralized economy, in a market economy corporate financial relations are
opened up on a large scale. These are relationships with the commercial banking
system, with other financial intermediaries, members contributing capital to joint
ventures and internal financial relationships within the business ... This can only take
place if both sides are mutually beneficial and within the framework of the law. Based
on this ability, managers can use financial tools such as investment, determining
interest rates, salaries, and bonuses to stimulate productivity growth, stimulate
consumption, and attract capital to promote growth in business operations.
1.2.4/ Corporate finance is an important tool to check the business production and
business activities of the business.
The financial situation of the enterprise is a mirror that most truthfully reflects all
production and business activities of an enterprise, through financial indicators such as
debt ratio, efficiencyand efficiencyof capital use, structure of capital composition ...
can easily identify the exact situation of good and bad in all stages of the production
and business process. In order to use the financial checking tool effectively, it requires
business managers to organize well the accounting, statistical accounting, building a
14. system of financial analysis indicators and maintaining order of analysis of economic
activities of enterprises.
2/ The function of corporate finance.
2.1/ Capital mobilization and distribution function.
An enterprise can operate production and business activities, it is necessary to have
capital and the right to use its capital source actively. However, it is also necessary to
clarify a problem: Where are the sources of funding obtained? How can we raise
capital?
In the past, in the central planning and planning mechanism, the state budget allocated
all capital construction investment for the establishment of state-owned enterprises.
Currently, when moving to a market economy with the operation of enterprises in all
different economic sectors, many state-owned enterprises have shown their weakness.
That situation poses for economic managers in general and financial managers in
particular, a problem: how to get those enterprises that are losing money out of their
current situation? This instability has created an inconsistency in shaping capital
sources for businesses in our country.
However, no matter how specific a change is, all businesses with all forms of
ownership in the fields of production, circulation and service can mobilize capital from
the following sources:
The capital allocated by the State budget or a superior level for a State
enterprise is determined on the basis of the capital delivery minutes, for which
the enterprise must be responsible for preserving and developing the allocated
capital. At the time of establishment, the state or superiors provide initial
investment capital for the company to carry out production and business in
accordance with the scale and industry. This amount is usually equal to or
greater than the legal capital. After the operation process, if deeming it
necessary, the State will provide additional capital to enterprises to serve the
development of production and business.
Self additional capital: is the internal capital of the enterprise, including:
15. + The basic depreciation capital left for the enterprise.
+ Profit after tax has been paid.
+ The proceeds from the sale of property (if any)
Capital of joint ventures and associates: it is the contribution of money or assets
of other businesses for production and business activities.
Loans: mainly loans from banks and other credit institutions. In addition to the
above types of capital, businesses can also mobilize capital from their
employees and businesses will pay interest on that loan at the bank interest rate.
Thereby, we envision, the process of establishing a business requires a minimum
amount of investment capital. For SOEs, this amount of capital allocated by the state
budget may be 100% or at least 51%. As for joint-stockcompanies and limited
companies, the initial investment capital is formed from capital contribution or capital
contribution by shareholders in the form of shares. The loan amount is regulated by
each enterprise.
In order to survive and develop business, in the process of production and business,
businesses still have to continue investing in the medium and long term so businesses
can mobilize capital inside the business as self-financing. If the source of self-
financing but still cannot meet the long-term investment needs, enterprises must seek
external capital sources as mentioned above.
With the function of capital organization, corporate finance not only carries out capital
mobilization but also has to distribute capital so that with legal capital, equity capital
and mobilized capital sources, enterprises have can use them effectively. To do so, in
each business period, the business must determine how much the capital needs are and
how the structure is reasonable.
2.2/ Distribution function.
After raising capital and using that capital, the result will be the sale of products and
goods of the enterprise. Therefore the enterprise proceeds to distribute its production
and business results. In our country, due to the existence of a multi-sector economy
16. with different ownership forms, the size and method of distribution in different types
of enterprises are also different. After each business period, the money earned by the
enterprise includes both the cost and cost incurred.
Therefore, businesses can distribute them in the following general form:
Compensation of expenses attributable to consumed goods includes:
+ Cost of goods.
+ Circulation expenses and other costs that the business has spent such as bank
interest, transaction costs, interest on bonds.
+ Depreciation of machinery.
The remainder after covering costs is called the firm's profit. Part of this profit,
part of which must be paid to the State budget in the form of tax, the rest,
depending on the regulations of each enterprise, will divide the joint venture
interest, pay dividends, set up joint corporate funds.
2.3/ Director functions.
It is the objective ability to use finance as a currency of checks and directors with the
use of monetary value and means of payment functions. This possibility is manifested
in the fact that, during the implementation of the distribution function, the examination
can take place in the form of: considering the necessity, the size of the distribution of
the financial resources, the efficiency of the distribution. distributed through monetary
funds. Chief Financial Officer is a comprehensive, self-contained and regular nature
because the CFO is the process of checking and controlling financial activities to
detect the advantages to promote and exist to overcome.
Financial activity takes place in all areas of social reproduction on a macro and micro
scale. In these activities, finance not only reflects production results but also promotes
development. The motivation to accelerate social production depends not only on the
balanced, reasonable and balanced distribution among the departments, but also
directly on the strict control and control of all financial activities.
17. Content director of finance is the director of the movement and circulation of
monetary capital with efficient use of capital, director of the formulation and execution
of planned targets, economic and financial norms, director the process of forming and
using monetary funds, the process of economic accounting and the director of financial
policy compliance. The implementation of financial management has affirmed, in
order to thoroughly and effectively implement the financial director needs to regularly
renew and perfect the financial management mechanism in accordance with the
economic management policy mechanism. and business practices. Thereby helping the
implementation of optimal solutions to make the financial situation healthy and
improve the efficiencyof production and business of enterprises.
II. THE CONCEPT AND MEANING OF FINANCIAL ANALYSIS.
1/ The concept and purpose of analyzing corporate financial situation.
1.1/ Concept.
First of all we find out how to analyze? Analysis in the natural field is understood as
the subdivision of phenomena in the organic relationship between the constituent parts
of that phenomenal thing such as analysis of chemicals by reactions, analysis of
microorganisms with a microscope.
So how is analyzing the financial situation of the business? And what is the
purpose of this analysis?
Analysis of corporate financial situation is a set of concepts, methods and tools that
allow the collectionand processing of accounting information and other information in
business management to evaluate financial situation. , the capabilities and potential of
the business, helping information users make financial decisions, appropriate
management decisions.
1.2/ Purpose.
As we all know, all economic activities of the business are in the contact with each
other. Therefore, it is only possible to analyze the financial situation of enterprises, to
fully and deeply evaluate all economic activities in their real state. On that basis, raise
a summary of the level of accomplishment of the objectives - expressed by the
18. economic, technical and financial indicator system of the business. In the
macroeconomic state-regulated business conditions, businesses are equal before the
law in doing business. Each business has many subjects interested in its financial
situation such as investors, lenders, suppliers…
Each of these subjects is interested in the financial situation of the business on these
different angles. But in general, they are all interested in the ability to generate cash
flows, profitability, solvency and maximum profitability.
Therefore, analyzing the financial situation of the business must achieve the following
goals:
+ Financial analysis must provide sufficient useful information for investors, creditors
and other users so that they can make investment, credit and other decisions. the same,
similar. The information should be easily understood by those with a relative
background in business and economic activities who wish to study this information.
+ Financial performance analysis is also intended to provide the most important
information for business owners, investors, creditors and other users to assess the
quantity, timing and risk of equilibrium revenues. money from dividends or interests.
Since investors' cash flows are related to the firm's cash flows, the analysis must
provide information to help them assess the quantity, timing, and risk of expected net
cash flows of enterprise.
+ Financial performance analysis must also provide information about economic
resources, equity, liabilities, results of processes, situations that change capital sources
and business liabilities. Karma. At the same time, it adds more obligations of
businesses to these resources and the impact of economic operations, helping business
owners accurately predict the future business development process.
Thereby, analyzing the financial situation of the business is the process of checking,
comparing data, comparing the actual financial data of the business with the past for
future orientation. From there, it is possible to fully assess the strengths and
weaknesses of the business management and find out practical measures to enhance
19. economic activities and also serve as an important basis for prediction. and forecast
production and business development trends of enterprises.
2/ The meaning of analysis of the financial situation.
Financial activities have a direct relationship with production and business activities.
Therefore, all production and business activities have impact on the enterprise's
finance. On the contrary, the good or bad financial situation has a positive or inhibitory
effect on the production and business process. Therefore, analyzing the financial
situation is of great importance to the business owner himself and to the outside parties
involved in the enterprise's finances.
Objects using
information
Decisions are
needed for goals
Factors to predict for
the future
Some frequently asked
questions
Business
administrator
Operating
production and
business activities.
- Planning for the
future.
- Long-term investment.
- Product and market
strategy.
- Choose which option
will be most effective?
- Which investment
source should be
mobilized?
Investors Should invest in a
business or not?
-Other benefits can be
obtained.
- What investment value
will be earned in the
future.
- What is the capacity of
the business in terms of
business and investment
capital mobilization?
Lenders Should business
loans or not?
- Is the company able to
pay debts in accordance
with the contract? -
Other benefits for
lenders.
Government - Contributions to - Is the operation of the What could be expected
20. agencies and
employees
the state.
- Should the
contract be
continued?
business appropriate
and legal?
- Can businesses
increase income for
employees?
of changes in capital and
income in the future?
Diagram: Demand of using information of different users.
Conclusion: Financial situation analysis can be used in many different ways such as
for operational purposes (to prepare internal decisions) and for information purposes
(inside or outside the enterprise). Regularly conducting analysis of the financial
situation will help users see the current financial performance, thereby identifying the
causes and the impact on each business activity.
III. THE METHODS USED IN CORPORATE FINANCIAL ANALYSIS.
1/ General method:
It is a method of determining the step order and the principles that need to be
thoroughly understood when analyzing a certain economic indicator. With this method
is the combination of dialectical materialism philosophy and historical materialism of
Marxist-LeNin philosophy as the basis. At the same time, it must be based on the
undertakings and policies of the Party in each period. Analysis should go from general
to specific, and effects should be measured and impact categorized. All points above
the above general method are made only when combining it with the use of a
particular method. On the contrary, the specific methods that want to take effect must
thoroughly grasp the requirements of the general method.
2/ Specific methods:
2.1/ Comparison method:
Comparison is a method commonly used in analysis to identify trends and volatility
levels of analytical indicators. Therefore, in order to make comparisons, basic
problems must be solved, it is necessary to ensure synchronous conditions to compare
21. financial indicators. Such as unity of space, time, content, properties and computation
units. At the same time for analytical purposes that determine the comparative origin.
2.2/ Balance method:
A method of describing and analyzing economic phenomena in which there exists an
equilibrium relationship or an equilibrium must exist. The balance method is often
combined with the comparison method to help analysts get a comprehensive
assessment of the financial situation. The balance method is the basis of the balance of
quantity between total assets and total capital sources, between revenue, mobilization
and the use of assets in enterprises. Hence, the quantity balance leads to a balance in
quantity variation between business factors and processes.
2.3/ Ratio analysis method:
This method is commonly applied in financial analysis because it is based on the
standard meaning of financial quantity ratios in financial relations. The ratio method
enables analysts to efficiently exploit the data and systematically analyze the series of
ratios in continuous or phased time series. Thereby, the source of economic and
financial information is improved and provided more fully.
Conclusion: The above methods are intended to increase analytical efficiency. We will
use a combination and use some other complementary methods such as the method of
relation to the exclusion method to make full use of their advantages to carry out
research purposes in the best way.
22. CHAPTER 3: SOME COMMENTS ON THE ACCOUNGTING SYSTEM
APPLIED IN THE COMPANY AND THE REMAINING ACOUNTING FORM.
I. GENERAL ASSESSMENT OF THE ACCOUNTING SITUATION
1/ Advantages:
Tan Thinh Company is a medium-sized enterprise operating in the field of
construction of civil works. During the process of formation and development the
company has achieved remarkable achievements, constantly growing in both size and
production quality. The company's apparatus is compact and efficient. According to
the form of recording vouchers that the company applied, very suitable to the
characteristics of the company, the original voucher system was legally and fully
organized, the book system was in accordance with the prescribed form. The detailed
book is established on the basis of the company's management needs and ensures a
collation with the aggregate number.
+ Production: The company always seeks to approach the market to expand business
scale, attract customers to sign contracts, successfully complete assigned tasks and
have a firm position in the market and compete. with many other businesses.
+Accounting:
The company should pay attention to rearrange the accounting team to suit the
new requirements, in accordance with the expertise of each person.
Organizational form of accounting work to suit the company's production and
business characteristics.
23. The calculation and collectionof direct labor costs are conducted scientifically
and reasonably.
The pricing is consistent with the company's characteristics. The organization
of the accounting voucher system is carried out in accordance with the regime.
2/ Disadvantages:
Besides the above advantages have been achieved. The company needs to promote
more because in today's conditions, it is faced with new requirements of production
development and management requirements of general accounting, production cost
accounting and price calculation. Thanh in particular also revealed some limited
shortcomings that need to be overcome: Regarding the compact and light accounting
apparatus, due to a lot of workload, each person's accounting practice is too heavy,
especially. at the time of reporting, there are many difficulties in the production cost
accounting, product cost calculation.
3/ Directionofperfection:
+ In order to survive and develop, businesses always find ways to effectively produce,
bring high profits, products must ensure good quality, beautiful designs, and meet
consumer tastes. On the other hand, being accepted by consumers, they must always
find ways to lower product prices and perform other business arts.
+ To reduce product costs, to save costs, this is a very important issue, the
implementation to save production costs is to lower product costs: specifically,
reasonable saving of raw materials , production costs, addition must be arranged to
work scientifically while saving costs but increasing labor productivity. Cost savings
not only lower costs but also bring high profits for businesses.
Stemming from the above requirements, production cost accounting and product cost
calculation are the main factors for enterprises to accurately and accurately calculate
costs by the most appropriate and least expensive methods. This is the only way to cut
down on unnecessary expenses to improve business efficiency.
24. II. SOME RECOMMENDATIONS TO CONTRIBUTE FINISHING
ACCOUNTING WORK.
After a period of internship at the Company, with my knowledge and based on the
current situation of the Company, I would like to boldly give some comments to
perfect the accounting work. production costs and product cost calculation in the
Company:
+ Production cost accounting objects and cost calculation: Because production costs
are mainly incurred in the Team, other qualified team accountants have no method of
reporting or collecting. The costs are agreed between the Teams, so I suggest the
Company should open a professional training course for the Team accountants on
production cost collectionoperations. The cost of materials accounts for a very large
proportion of the total cost so material savings must be the first priority, but saving
does not mean reducing the trimming of the normed material but reducing the loss in
storage, reduce transportation costs, firmly grasp market prices for comparison,
formulate technical improvement options that can reduce costs without affecting the
quality of the work. The company needs to develop a policy of rewarding cadres and
employees who find cheap goods, and at the same time rewarding actions of saving
materials to create a sense of saving among officials and workers on site.
+ Production cost accounting method: The company should determine the quarterly
costing period because then it will promptly reflect the costs incurred as the cost in
each supply quarter. information for the management work is quick and timely.
+ Document rotation: All documents related to production costs must be gathered to
the Accounting Department of the Company to keep. Construction Teams are small
units under the management of the Company (currently the Company does not directly
manage original documents arising from construction Teams).
25. REFERENCES
1. Trung Truc, Nguyen. et al. (2014), Giáo trình Tài chính doanh nghiệp, NXB
TP. HCM, TP. HCM.
2.