i
MINISTRY OF FINANCE
ACADEMY OF FINANCE
Student: Lương Thanh Tùng
Class: CQ54/21CL.02
Topic: “The preparation and analysis of financial statements in
DUYENHAI Trading and Manufacturer, Ltd”
GRADUATION THESIS
Major: Business Accounting
Supervisor: MSc . Nguyễn Bá Linh
HÀ NỘI, Year 2020
Lương Thanh Tùng – CQ54/21CL.02
, ii
LETTER OF DECLARATION
I hereby declare that this thesis the results of my own research and
has never been published in any work of others. During the process of making
this thesis, I have seriously taken research ethics; all findings of this project
are results of my own research and surveys; all references in this project are
clearly cited according to regulations.
I bear full responsibility to the fidelity of the number and data and
other contents of my work.
Hanoi,(day)… … (month)… … … (year) 20…..
Student
(Signature and Full name)
Lương Thanh Tùng – CQ54/21CL.02
, iii
ACKNOWLEDGEMENT
Firstly, I am deeply indebted to my supervisor MSc. Nguyen Ba Linh
whose help, stimulating suggestions and encouragement helped me all the
time of research for and writing of this thesis.
I also want to thank Duyehai Trading and Manufacturer, Ltd for giving
me permission to commence this thesis in the first instance, to do the
necessary research work and to use departmental data.
I have furthermore to thank the Vice Director and Chief Accountant as
well as all seniors at Duyenhai Trading and Manufacturer, Ltd who gave and
confirmed this permission and encourage me to go ahead with my thesis.
Friends from Accounting Faculty also supported me in my thesis; I want
to thank them for all their support, interest and valuable conversations.
Especially, I would like to give my special thanks to my family whose
patient love enabled me to complete this work.
Finally, because of limitation of time and knowledge, mistakes are
unuavoidable, so I wish to have more opportunities. I also wish to receive
more contribution and suggestions to make my thesis better.
Lương Thanh Tùng – CQ54/21CL.02
, iv
ABSTRACT
In the modern economic, Viet Nam business organizations face not only
opportunities but also great chanllenges. In order to catch up with the progress
and avoid being “eliminated”, all organizations are expected to always
perfecting and developing their managing system, especially on the aspect of
accounting, for having a good accounting system plays an important role in
making decisions and policies. If by any chance a certain item on the reports
(including balance sheet, cash flow statement, income statement) was
mispresented, any decisions based on that result may become unsuitable,
which will lead to failure. Therefore, my thesis with the topic “The
preparation and analysis of financial statements in Duyenhai Trading and
Manufacturer, Ltd” will point out the importance of financial statements,
components of financial statements and analysis of financial statements.
The main content is reflected in three chapters. The first chapter is about
the general theory of financial statements preparation and analysis in
enterprises. In chapter 2, by taking a scenario in Duyenhai Trading and
Manufacturer, Ltd, the thesis focuses on a real practice of preparing and
analyzing their financial statements. From that, chapter 3 points out some of
company’s strength and weaknesses and suggests some solutions to improve
the preparation and analysis of company’s financial statements.
In conclusion, the thesis has already been complete in comparison wiith
proposed objectives and targets in the introduction.
Lương Thanh Tùng – CQ54/21CL.02
MINISTRY OF FINANCE
ACADEMY OF FINANCE
Student: Lương Thanh Tùng
Class: CQ54/21CL.02
Topic: “The preparation and analysis of financial statements in
DUYENHAI Trading and Manufacturer, Ltd”
GRADUATION THESIS
Major: Business Accounting
Supervisor: MSc . Nguyễn Bá Linh
HÀ NỘI, Year 2020
Lương Thanh Tùng – CQ54/21CL.02
, ii
LETTER OF DECLARATION
I hereby declare that this thesis the results of my own research and
has never been published in any work of others. During the process of making
this thesis, I have seriously taken research ethics; all findings of this project
are results of my own research and surveys; all references in this project are
clearly cited according to regulations.
I bear full responsibility to the fidelity of the number and data and
other contents of my work.
Hanoi,(day)… … (month)… … … (year) 20…..
Student
(Signature and Full name)
Lương Thanh Tùng – CQ54/21CL.02
, iii
ACKNOWLEDGEMENT
Firstly, I am deeply indebted to my supervisor MSc. Nguyen Ba Linh
whose help, stimulating suggestions and encouragement helped me all the
time of research for and writing of this thesis.
I also want to thank Duyehai Trading and Manufacturer, Ltd for giving
me permission to commence this thesis in the first instance, to do the
necessary research work and to use departmental data.
I have furthermore to thank the Vice Director and Chief Accountant as
well as all seniors at Duyenhai Trading and Manufacturer, Ltd who gave and
confirmed this permission and encourage me to go ahead with my thesis.
Friends from Accounting Faculty also supported me in my thesis; I want
to thank them for all their support, interest and valuable conversations.
Especially, I would like to give my special thanks to my family whose
patient love enabled me to complete this work.
Finally, because of limitation of time and knowledge, mistakes are
unuavoidable, so I wish to have more opportunities. I also wish to receive
more contribution and suggestions to make my thesis better.
Lương Thanh Tùng – CQ54/21CL.02
, iv
ABSTRACT
In the modern economic, Viet Nam business organizations face not only
opportunities but also great chanllenges. In order to catch up with the progress
and avoid being “eliminated”, all organizations are expected to always
perfecting and developing their managing system, especially on the aspect of
accounting, for having a good accounting system plays an important role in
making decisions and policies. If by any chance a certain item on the reports
(including balance sheet, cash flow statement, income statement) was
mispresented, any decisions based on that result may become unsuitable,
which will lead to failure. Therefore, my thesis with the topic “The
preparation and analysis of financial statements in Duyenhai Trading and
Manufacturer, Ltd” will point out the importance of financial statements,
components of financial statements and analysis of financial statements.
The main content is reflected in three chapters. The first chapter is about
the general theory of financial statements preparation and analysis in
enterprises. In chapter 2, by taking a scenario in Duyenhai Trading and
Manufacturer, Ltd, the thesis focuses on a real practice of preparing and
analyzing their financial statements. From that, chapter 3 points out some of
company’s strength and weaknesses and suggests some solutions to improve
the preparation and analysis of company’s financial statements.
In conclusion, the thesis has already been complete in comparison wiith
proposed objectives and targets in the introduction.
Lương Thanh Tùng – CQ54/21CL.02
