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. : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
Trương Hạnh Linh ; Nghd. : Lê Văn Liên
- Hà Nội : KQT, 2013
- 56 tr. + 1 CD-ROM
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013
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.
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