Đồ án tốt nghiệp - Accounting and analyzing receivables and payables at central construction JSC

MINISTRY OF EDUCATION AND TRAINING
HCMC UNIVERSITY OF TECHNOLOGY AND EDUCATION
FACULTY OF ECONOMICS


GRADUATION THESIS
TOPIC

ACCOUNTING AND ANALYZING RECEIVABLES AND
PAYABLES AT CENTRAL CONSTRUCTION JOINT
STOCK COMPANY

Supervisor

: MBA. Pham Hieu

Author

: Tang Kha Di

Student ID

: 21125217

Major

: Accounting

Ho Chi Minh City, May 2025

MINISTRY OF EDUCATION AND TRAINING
HCMC UNIVERSITY OF TECHNOLOGY AND EDUCATION
FACULTY OF ECONOMICS


GRADUATION THESIS
TOPIC

ACCOUNTING AND ANALYZING RECEIVABLES AND
PAYABLES AT CENTRAL CONSTRUCTION JOINT
STOCK COMPANY

Supervisor

: MBA. Pham Hieu

Author

: Tang Kha Di

Student ID

: 21125217

Major

: Accounting

Ho Chi Minh City, May 2025

ACKNOWLEDGMENTS
First and foremost, I want to sincerely thank the instructors at Ho Chi Minh City
University of Technology and Educations Faculty of Economics for teaching me over
the course of four years. The faculty has enthusiastically guided and encouraged me
throughout my academic path. I was able to finish the course of study and lay the
groundwork for my future profession thanks to the instructors knowledge and
experience.
I would also like to sincerely thank Mr. Pham Hieu for his dedicated supervision
throughout the process, from topic ion and insightful discussions to completion
of this graduation thesis.
Finally, I would like to express my gratitude to the Central Construction Joint Stock
Company Board of Directors for providing me with the internship opportunity. I
would especially want to thank the accounting department personnel for their
constructiveness, assistance, and provision of pertinent documents and data
throughout my internship.
Even though I finished my graduate thesis, I still dont have much professional
experience composing articles. I would appreciate any comments and advice from
instructors to improve the quality of the graduation thesis.
Thank you very much!
Ho Chi Minh City, May 2025

Tang Kha Di

iii

LIST OF ABBREVIATIONS
English words

Meaning

ERP

Enterprise Resource Planning

C&ampC

Control &amp Cost

ROE

Return on equity

BIM

Building information modeling

VCBS

Vietcombank Securities

AR

Accounts Receivable

AP

Accounts Payable

Central Construction JSC

Central Construction Joint Stock Company

Dr

Debit

Cr

Credit

APPX

Appendix

VAT

Value add Taxes

VND

Viet Nam Dong

Dept

Department

HR

Human resources

LC

Letter of credit

iv

LIST OF TABLES
Table 3.1: Analysis of Receivable and Paya
...

...
nvoice No 00000243

92

APPX 2.1.2: Purchase order at 07/08/2023

93

94

APPX 2.2.1: VAT invoice No 00000291

95

APPX 2.2.2: Payment announce No 36 at 06/09/2023

96

APPX 2.3.1: VAT Invoice No 0002148

97

APPX 2.3.2: VAT invoice No 0002068

98

APPX 2.3.3: Payment announces No 26 at 26/06/2023

99

APPX 2.3.4: Payment volume term 5

100

APPX 2.3.5: Payment request term 6,7

101

APPX 2.4.1: VAT invoice No 0000012

102

APPX 2.4.2: Payment request 30/10/2023

103

APPX 2.4.3: Annex constract 013/TP/WLGV/PL01

104

105

APPX 2.5.1: VAT Invoice No 00000601

106

APPX 2.5.2: Payment announce No 48

107

APPX 2.5.3: Payment request

108

APPX 2.5.4: Payment volume term 3

109

Record costs from subcontractors
APPX 2.6.1: VAT Invoice No 36

110

APPX 2.6.2: Payment announce

111

APPX 2.6.3: Construction Contract No 032/TP/VXBD01

112

APPX 2.7.1: VAT Invoice No 00000039

113

APPX 2.7.2: Construction volume term 4

114

APPX 2.7.3: Payment announce No 33

115

APPX 2.8.1: VAT Invoice No 0000004

116

APPX 2.9.1: VAT Invoice No 2

117

APPX 2.9.2: Payment announce

118

APPX 2.9.3: Construction constract No 029/TP/CHARM

119

120

APPX 2.10.1: VAT Invoice No 00000063

APPX 2.10.2: Subconstractor Contract
121

122

APPX 2.11.1: VAT Invoice No 00000029

123

APPX 2.12.1: VAT Invoice No 00000029

124

APPX 2.12.2: Final settlement annoucement

125

APPX 2.12.3: Payment request

126

APPX 2.13.1: VAT Invoice No 291

127

APPX 2.13.2: VAT Invoice No 317

128

APPX 2.13.3: Summary of volumes for term 17,18

129

APPX 2.14.1: VAT Invoice No 103

130

APPX 2.14.2: VAT Invoice No 43

131

APPX 2.14.3: Economic contract No.005/CC/CHAMPA

132

APPX 2.14.4: Payment announce

133

APPX 2.15.1: VAT invoice No 00000024

134

APPX 2.15.2: Minutes of settlement

135

136

APPX 2.15.3: Bank Guarantee

137

APPX 2.16.1: VAT Invoice No 24

138

APPX 2.16.2: VAT Invoice No 37

139

APPX 2.17.1: VAT Invoice No 39 symbol 1C23TTP

140

APPX 2.18.1: VAT Invoice No.52

141

APPX 2.19.1: VAT Invoice No 104

142

APPX 2.20.1: VAT Invoice No 00000112

143

APPX 2.20.2: VAT Invoice No 00000113

144

APPX 2.20.3: Goods return confirmation

145

APPENDIX 3: FINANCIAL STATEMENT
APPX 3.1: Income statement VN

146

APPX 3.2: Income statement EN

147

APPX 3.3: Balance sheet EN version

148

149

APPX 3.4: Balance sheet VN version

150

151

APPX 3.5: Notes to financial statement at December 31,2023

152

153