TABLE OF CONTENT

INTRODUCTION ......................................................... Error! Bookmark not defined.

ABBREVIATIONS ....................................................... Error! Bookmark not defined.

LISTS OF TABLES AND FIGURES ........................... Error! Bookmark not defined.

CHAPTER 1: AN OVERVIEW OF Mirae Aircond Plant Vina Error! Bookmark not defined.

1.1. HISTORY AND PROCESS OF DEVELOPMENT OF Mirae Aircond Plant

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1.2. FEATURES OF BUSINESS AND PRODUCTION OF Mirae Aircond Plant

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1.2.1. Function and mission of Mirae Aircond Plant Vina Error! Bookmark not defined.

1.2.2. Business and production activities in Mirae Aircond Plant Vina Error! Bookmark not de

1.2.3. Features of production process in Mirae Aircond Plant Vina Error! Bookmark not defin

1.3. CHART OF MANAGEMENT ORGANIZATION OF Mirae Aircond Plant

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1.3.1 Organization pattern and structure ................ Error! Bookmark not defined.

1.3.2 Responsibilities and relationships between departments in Mirae Aircond

Plant Vina ............................................................. Error! Bookmark not defined.

1.4. FINANCIAL POSITION AND PERFORMANCE OF Mirae Aircond Plant

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1.4.1 Some key financial indicators in period 2014 to 2016Error! Bookmark not defined.
 1.4.2 Financial position and performance of firm .. Error! Bookmark not defined.

CHAPTER 2: AN INTRODUCTION TO ACCOUNTING ORGANIZATIONAL

CHART AND ACCOUNTING SYSTEM APPLIED IN Mirae Aircond Plant Vina Error! Bookmar

2.1 ACCOUNTING ORGANITIONAL CHART OF Mirae Aircond Plant Vina Error! Bookmark

2.2 FEATURES OF ACCOUNTING SYSTEM APPLIED IN Mirae Aircond Plant

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2.2.1. Key accounting policies ............................... Error! Bookmark not defined.

2.2.2. Application of regulations of accounting documents in Mirae Aircond Plant

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2.2.3. Application of account regulations in Mirae Aircond Plant Vina Error! Bookmark not de

2.2.4. Application of regulations of accounting books in Mirae Aircond Plant Vina

................................................................................ Error! Bookmark not defined.

2.2.5. Application of regulations of annual and period reportsError! Bookmark not defined.

2.3. ACCOUNTING INFORMATION SYSTEM FOR KEY ACCOUNTING

OBJECTS AND CYCLES........................................................................................... 3

2.3.1. Accounting procedures for Salaries and Wages ............................................ 4

2.3.2. Accounting procedures for Raw materials ..................................................... 4

CHAPTER 3: ASSESSMENT OF ACCOUNTING SYSTEM APPLIED IN Mirae

Aircond Plant Vina ...................................................... Error! Bookmark not defined.

 3.1 ASSESSMENT OF ACCOUNTING ORGANIZATIONError! Bookmark not defined.

3.2 ASSESSMENT OF ACCOUNTING SYSTEM APPLIED IN Mirae Aircond

Plant Vina ................................................................ Error! Bookmark not defined.

CONCLUSION ............................................................. Error! Bookmark not defined.

ACKNOWLEDGEMENTS
ABBREVIATIONS
LIST OF TABLES, LIST OF FIGURES
I. Introduction of Mirae Aircond Plant Vina Limited
Liability Company
1.1 History and development of Mirae Aircond Plant Vina
1.2 Feature of operation organization of Mirae Aircond Plant Vina
1.3 Feature of management organization of Mirae Aircond Plant Vina
1.4 Financial Position and business performance of Mirae Aircond Plant Vina
II. Accounting organization of Mirae Aircond Plant
Vina
2.1 Accounting organitional chart of Mirae Aircond Plant Vina
2.2 Feature of accounting business organization of Mirae Aircond Plant Vina
2.2.1 Applied accounting policy in Mirae Aircond Plant Vina
2.2.2 Organization of implying accounting documents
2.2.3 Organization of implying account
2.2.4 Organization of implying accounting form
2.2.5 Organization of implying financial report

2.3. ACCOUNTING INFORMATION SYSTEM FOR KEY ACCOUNTING

 OBJECTS AND CYCLES
2.3.1. Accounting procedures for Salaries and Wages
- Source documents and rotation
- Accounts will be used
- Accounting procedures for sub-ledger accounts
- Accounting procedures for ledger accounting
2.3.2. Accounting procedures for Raw materials
- Source documents and rotation
- Accounts will be used
- Accounting procedures for sub-ledger accounts
- Accounting procedures for ledger accounting

III. General assessment of accounting

organization in Mirae Aircond Plant Vina and
recommendations.
2.3 Assessment of accounting organization in Mirae Aircond Plant Vina
2.4 Assessment of accounting business in Mirae Aircond Plant Vina
2.5 Recommendations

Conclusion