| 000 -LEADER |
|---|
| fixed length control field |
02228nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU150137655 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200924215549.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
131031s2013 vm |||||||||||||||||vie|| |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ISVNU |
| Language of cataloging |
vie |
| Transcribing agency |
ISVNU |
| Description conventions |
aaacr2 |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
vie |
| 044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
|---|
| MARC country code |
vm |
| 082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
23 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
HA-L 2013 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Trương, Hạnh Linh |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Awarness the importance and impact of choosing accounting method between cash basis and accrual basis method in the performance of business. A study in Vietnam. : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Trương Hạnh Linh ; Nghd. : Lê Văn Liên |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hà Nội : |
| Name of publisher, distributor, etc. |
KQT, |
| Date of publication, distribution, etc. |
2013 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
56 tr. + |
| Accompanying material |
1 CD-ROM |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Prior to start a business, the owners or managers need to decide which accounting method that they will apply in accounting system. It is a vital decision in guiding business to record economic activities’ transactions that comply with the legal form of business and in accordance with accounting standards. However, officially the accounting method includes cash basis and accrual basis. Each method has its own rules to recognize revenue and expenses. As a result, accountants are confused with choosing proper accounting method to calculate the profit or loss precisely. Therefore, this study will provide a clearly understanding and enhance knowledge of the importance and impact of choosing accounting method between cash basis and accrual basis in the performance of business. Furthermore this study is done by empirical research in Vietnam small medium enterprise. After collecting information and data in research process, the researcher also attempts to give some recommendations in choosing efficient accounting method to record business transactions. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
K7AH1 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Kế toán |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Khóa luận chương trình HELP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Quản trị kinh doanh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lê, Văn Liên, |
| Relator term |
người hướng dẫn |
| 912 ## - |
|---|
| -- |
Nguyễn Thị Dung |
| 913 ## - |
|---|
| -- |
Khoa Quốc tế 01 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Khóa luận |
