000			02228nam a2200301 a 4500
001			VNU150137655
005			20200924215549.0
008			131031s2013 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bHA-L 2013
100	1		_aTrương, Hạnh Linh
245	1	0	_aAwarness the importance and impact of choosing accounting method between cash basis and accrual basis method in the performance of business. A study in Vietnam. : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cTrương Hạnh Linh ; Nghd. : Lê Văn Liên
260			_aHà Nội : _bKQT, _c2013
300			_a56 tr. + _e1 CD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013
520			_aPrior 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			_aK7AH1
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aLê, Văn Liên, _engười hướng dẫn
912			_aNguyễn Thị Dung
913			_aKhoa Quốc tế 01
942			_2ddc _cKL
999			_c7793 _d7793