Đồ án tốt nghiệp - Accounting for revenue and expenses and determining business results at TCLASJSC

MINISTRY OF EDUCATION AND TRAINING
HO CHI MINH CITY OF TECHNOLOGY AND EDUCATION
FACULTY OF ECONOMICS


GRADUATION THESIS

ACCOUNTING FOR REVENUE AND
EXPENSES AND DETERMINING BUSINESS
RESULTS AT TAN CANG LOGISTICS AND
STEVEDORING JOINT STOCK COMPANY

Supervisor:

MBA. Phạm Hiếu

Student:

Cao Thị Minh

Student ID:

20125191

Class:

201252A

Course:

2020

Ho Chi Minh City, November 2023
1

INSTRUCTORS REMARK
TARGET

CONTENT

PRESENTATION

TOTAL

SCORE

COMMENTS

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Ho Chi Minh City, November 2023

Signature

MBA. Phạm Hiếu

i

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập - Tự do
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Parent Companys Financial Statements (2022). Department of
Finance and Accounting Tan Cang Logistics And Stevedoring Joint Stock Company.
5. Audited Financial Statements 2022. Da Nang Port Joint Stock Company.
Retrieved 30/7/2023, from https://danangport.com/.
6. Audited Financial Statements 2022. Dinh Vu Port Investment and
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Joint

Stock

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Retrieved

30/7/2023,

from

https://dinhvuport.com.vn/.
7. Cuong, H. (2023). The Israeli-Hamas conflict could have unintended
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8. Government (2020). Decree 123/2020/ND-CP prescribing invoices and
records.
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articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020
elaborating the Law on Tax Administration.
10. Financial statements audited by the parent company in 2022. Port of Hai
Phong

Joint

Stock

Company.

Retrieved

30/7/2023,

from

https://haiphongport.com.vn/.
11. Ministry of Finance (2001). Vietnamese Accounting Standards VAS 14 Revenue and other income. Publisher Finance.

12. Ministry of Finance (2002). Vietnamese Accounting Standards VAS 01 General Standards. Publisher Finance.
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Publisher Finance.
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for accounting policies for enterprises dated December 22, 2014.
16. Ministry of Finance (2021). Circular No. 78/2021/TT-BTC providing
guidance on Law on Tax Administration dated June 13, 2019, and Government’s
Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and
records.
17. Trang, N. (2023). The inflation fore of the world economy in 2023.
Retrieved 07/08/2023, from https://vneconomy.vn/du-bao-lam-phat-cua-nen-kinhte-tren-the-gioi-nam-2023.
18. Vietnam Report. (2022). Top 10 prestigious logistics companies in 2022.
Retrieved July 14, 2023, from https://vietnamreport.net.vn/Top-10-cong-ty-uy-tinnganh-Logistics-nam-2022-10462-1006.html.
19. World Bank (2022). Elevated commodity prices could prolong inflationary
pressures. Retrieved 07/08/2023, from https://www.worldbank.org/en/news/pressrelease/2022/10/26/commodity-markets-outlook.