ASSIGNMENT 1 FRONT SHEET

Qualification BTEC Level 4 HND Diploma in Business

Unit number and title Unit 5: Accounting Principles (5038)

Submission date Date received (1st submission)

Re-submission date Date received (2nd submission)

Student name NGUYEN THI HANG Student ID BH00179

Class BA0501 Assessor name HOANG MY LINH

Student declaration

I certify that the assignment submission is entirely my own work and I fully understand the consequences of plagiarism. I understand that
making a false declaration is a form of malpractice.

Student’s signature:

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P1 P2 M1 D1
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 I. Introduction
I am an intern with a company with headquarters in central London and UK branch offices in Birmingham
and Southampton. They have a small branch office in Vietnam. The company also has a policy of
attracting customers who are smaller businesses, who they feel have the potential to grow quickly. Here
I am tasked with writing a blog for the purpose of marketing and promoting my accounting services to
new and existing clients. As you know, accounting is a profession that receives, processes and provides
information about all assets and the movement of assets in an enterprise in order to provide useful
information for economic decision-making. – social and performance evaluation of corporate activities.
Below the analysis I will analyze for you all aspects of the accounting industry

II. Contents
1. Definition of accounting and the general role of accountants in an organization.

1.1 Definition :

Accounting is the collection, examination, analysis and provision of economic and financial information in
the form of in-kind values and labor time. Accountants work on all information about all assets of the
business, to support decision making and evaluate the performance of the business.

1.2 The role of accountants for an organization:

• Helps enterprises to regularly monitor their production and business activities: production
process, market monitoring, etc. Thanks to that, managers can smoothly run operations,
effectively manage, control good internal control.
• Provide documents for businesses as a basis for planning action plans for each phase and period.
Thanks to that, the manager can calculate the work efficiency, outline the direction of activities
for the future. Implement and implement information management systems to drive the
implementation of management's strategies, plans, and decision-making.
• Help managers regulate the financial situation of the business.
• As a legal basis for settling litigation, as evidence of commercial conduct.
• Solid guarantee base in trading transactions.
• As a basis for managers to make appropriate decisions: Manage cost reduction, manage
businesses in a timely manner.
• Provide a clear, undisputed financial result
• Maintain and develop relationships within the business.
• Manage expenses based on detailed budget planning and forecasting, minimizing unnecessary
costs.
 • Risk management and insurance implementation for businesses.
• Monitoring and managing activities.
• Regularly update financial information and information related to shareholders inside and
outside the company (new rights and responsibilities, legal documents, creditors, banks,
investors...) according to a How to build the highest trust from partners for businesses…

2. Different types of accountants and key users of accounting information.

2.1 Different types of accounting

2.11. Financial accountant :

The main purpose of financial accounting is to track, record and ultimately report on financial
transactions by creating financial statements.

This must be done using the standard principles contained in the Generally Accepted Accounting
Principles (GAAP) rules. These rules are set by the Financial Accounting Standards Board (FASB) and are
designed to promote consistency in the reporting process, so Company A will use the same reporting
methodology as Company A. company B.

Financial accounting always looks at past performance and not forward like management accounting.

Instead, financial accounting provides an accurate view of a business's performance over a specified
period in the form of financial statements. The completed reports are made available to external
stakeholders such as investors and financial institutions.

There are two forms of financial accounting: cash accounting and accrual accounting. Both of these
methods use double-entry accounting to accurately record financial transactions.

While very small businesses frequently use cash accounting, all larger businesses as well as publicly
traded businesses are required to use accrual accounting.

Management reporting is internally focused while financial statements are focused on the company's
operating results.

2.1.2. Management accounting :

Management accounting is a form of accounting used in businesses around the world. Management
accounting is designed to provide management with the information it needs to make high-level
decisions for the business.
Management accounting information is shared privately with others within an organization. However,
when comparing management accounting and financial accounting, the latter is designed to inform
shareholders, investors and financial institutions about the performance of a business over a period of
time. certain time.

In addition, management accounting is forward-looking, offering more efficient ways of doing things and
providing management with the tools and resources to shape sound policies and procedures.

Three common types of management accounting are used:

• Strategic management
• Performance management
• Risk management

Depending on the case, all three forms of management accounting may be used concurrently, or
management may choose to use only one or two methods, depending on the information they desire.

2.1.3. Government accounting :

Unlike financial accounting, which is governed by GAAP rules, government accounting is regulated by the
Government Accounting Standards Board (GASB), which, like GAAP, has developed tracking standards
and reporting to all levels of government.

The key difference between financial accounting and government accounting is that government
agencies use separate funds to track income and expenditure.

This tracking method is necessary to accurately report how each fund or program is performing and how
public money is being spent.

In most cases, five government funds are used:

• General Fund
• Perpetual Fund
• Special Revenue Fund
• Capital Project Fund
• Debt Service Fund

Each fund must be tracked separately to provide a complete report on how the funds were spent, as well
as calculate any remaining funds.

2.14. Accountants :
Public accounting firms provide accounting services to a wide range of clients, including service
businesses, manufacturers, retailers, nonprofits, government entities, and individuals. Public accounting
focuses on auditing, tax preparation, tax advice and consulting, including the preparation and analysis of
financial statements.

Public accounting firms can also consult on business strategies, mergers, acquisitions and internal
accounting systems.

In addition, public accounting firms may provide other financial services to their clients such as
bookkeeping, accounting management, financial consulting and payroll services. Public accounting firms
can also advise clients on accounting software applications if necessary.

2.1.5. Cost accounting :

Cost accounting is a special field that observes the actual costs of business activities.

Used internally, cost accounting is typically used in manufacturing environments, although it can also be
used for service businesses.

Cost accounting looks at both the fixed and variable costs that a business incurs such as the cost of raw
materials, labor, overhead, maintenance and manufacturing, ultimately providing management
important information such as break-even point.

Most businesses will use a standard costing system that fixes the average cost of producing a product,
although other pricing methods may be used.

Cost accounting is considered a form of management accounting that is future-focused and is primarily
used as an aid in decision-making rather than as a way of reporting performance in the process. past.

2.1.6. Forensic accounting :

Forensic accounting is a unique combination of accounting, auditing and investigative techniques.

Forensic accounting is used to investigate the financial activities of both individuals and businesses. It is
commonly used by banks, police departments, lawyers and businesses, examining financial transactions
and then providing those findings in a complete report.

Forensic accounting is commonly used in cases of fraud and embezzlement, using data collection and
preparation techniques, data analysis, and reporting methods.

Furthermore, forensic accountants may be called upon to help recreate or reconstruct financial data and
are often required to testify in court to explain their findings.

2.1.7. Tax accounting :

Unlike other forms of accounting regulated by the FASB, tax accounting is regulated by the Internal
Revenue Code (IRC) and is designed to ensure that businesses, nonprofits and individuals Tax payments
are complied with.

Tax accountants work with these entities to ensure accuracy when calculating and reporting tax liabilities
to their clients.

Tax accounting requires accountants to be familiar with tax laws that change from year to year.

In addition, tax accountants are used to accurately calculate the amount of tax due, reduce tax liability,
complete tax returns correctly, and file tax forms in a timely manner. This is essential for individuals,
businesses, government organizations, and nonprofits.

In addition to preparing tax returns, tax accountants can also be used for tax planning, helping both
individuals and businesses develop a tax strategy that minimizes taxes.

2.18. Audit :

While accounting is concerned with tracking and reporting all the financial activities of a business, an
audit is designed to provide an independent analysis of that financial performance to ensure that a
business The business is recording transactions in accordance with applicable accepted rules and
standards.

Recently, we have provided information on 8 types of accounting that businesses need to pay attention
to and understand to avoid unnecessary violations. Contact us for the most professional accounting
service support.

Users of accounting information: In society, there are many people who need to use information
provided by accountants, such as business managers, outsiders who have direct financial interests with
accounting information. enterprise, outsiders have an indirect financial interest in the enterprise.

2.2 Users of accounting information

 FIGURE 1: Users of accounting information

Users of accounting information include:

Managers: Those who directly participate in business administration, business management, business
decisions, direct operations at the unit include:

+ Board of Directors

+ Business owner

+ Board of Directors

- People with related interests:

+ Direct benefits: Including investors, creditors (such as credit institutions, banks), ... of units

For example :

+ Investors who want to invest in the business they are the object of using accounting information is
what they need accurate information about the statement of the financial position of the enterprise
based on the financial statements over the years. year in which the business operates to make decisions
about whether to invest in
+ Creditors mentioned here such as banks, credit institutions, they will only lend money to businesses
when businesses have standard verification of financial statements and charter capital in accordance
with their requirements. , that's why they are the users of the accounting information of the business
they want to lend

+ Indirect benefits: Tax authorities, statistical offices, state management agencies, financial agencies,
employees, financial analysts...

Due to the difference in the purpose of use, the way of use, the level of accounting, the relationship of
interests, etc., each of the above subjects has different requirements for accounting information and
access to the accounting system under different conditions. different angle. (dayketoan.vn, 2022)

Internal Users :

• Owners : Capture the company's current operation and give direction for development
• Managers : for example, if their spending is reasonable
• Employees: See if the company is growing steadily (whether to stick with it or not)

External Users :

• Lenders: Should you lend?

• Suppliers : consider whether to supply the company
• Investment analysts: securities,...
• Customers: Does the product have quality to attract customers?
• Competitors : competitors, Product competition
• Government: Transparency
• Community representative : Representing the society ( Calling for charity ) sponsoring ,....

 Objectives of accounting : Required accuracy , timeliness , publicity , completeness . Full display

of all information about a business

3. Career opportunities

Accounting is an indispensable part of any company, organization or business. This is the part that plays
an important role in supporting the business in general and the financial performance of the business in
particular. Therefore; Career opportunities in Accounting are also very diverse and highly stable.
Therefore, the Accounting major always attracts a large number of students to enroll every year,
affirming the position of this profession in the current economy.

According to the 2017 Economic Census, Vietnam currently has more than 500,000 enterprises, each
business needs about 5-6 accountants to monitor and manage financial activities. That also means that
millions of accounting job opportunities are still waiting for positions such as:
 • Auditors at Vietnamese and international auditing firms; Internal control and audit departments
at enterprises, banks and other types of organizations; State audit agency of Vietnam;
• Financial advisors, bankers, stockbrokers;
• Specialist in charge of accounting, auditing, banking transactions, tax, controller, treasurer,
financial consultant;
• Stockbrokers, project managers, transaction office staff and treasury staff;
• Researcher, Lecturer, Economic Inspector;
• Chief accountant, head of accounting department, financial management;
• Sales accounting, warehouse accounting, debt accounting, general accounting, tax accounting,
construction accounting;
• Stockbrokers, transaction and treasury staff, project managers. (nganhketoan.edu, 2022)

4. The role of accounting information systems

Accounting information systems play an important role. Businesses are always particularly interested
in this information.
 4.1 Data storage and processing :

Science and technology is developing more and more, leading to the strong development of other
economic sectors. That has posed a huge challenge for businesses in terms of storing and managing
financial-accounting information. At this time, the role of the system will maximize. The accounting
information system assumes the task of storing and processing information to provide the most useful
and reliable information for strategic decisions of the business.

4.2 Bridge for operational system and management system :

The accounting information system is developed as a bridge between the management system and
the operating system of organizations and enterprises. In addition to the main role of storing and
processing information, the system also has the task of general statistics to produce accurate
accounting reports, from which businesses can solve accounting work quickly. , enhance interactivity
in the working process.

4.3 Save time and cost :

The accounting information system contributes significantly to saving costs and time for businesses to
use. When using the system, managers will avoid unnecessary errors in information storage. Thereby,
somewhat limiting possible losses, helping businesses avoid serious financial losses.

In summary, the accounting information system has partly solved three major problems of private
enterprises today. Firstly, to support and improve competitiveness for businesses, secondly to support
decision-making for businesses, and finally, to support professional and business activities to help
businesses grow. prosperous. (simerp.io/blog, 2022)

5. Financial Accounting and Management Accounting

5. 1. What is management accounting?

Management accounting has the role of measuring, processing and providing economic information for
the leaders and people who run the production and business activities of the enterprise. In other words,
management accounting helps the company's management to consider and make the most effective
decisions, for example: what products to produce? how to produce? at what price?… In general, these
decisions fall into two categories:

Short-term decisions: help businesses solve economic problems in the short-term. Some examples of
short-term decisions include:

Product pricing: when does a business sell a product for less than its breakeven price?

Timing of sale: do you sell the product while it's still in production, or finish it up to the final product?
Long-term decisions: help businesses solve long-term investment strategic problems. Some examples of
long-term decisions include:

Expanding into new markets: when should businesses expand their products to the market?

Upgrade production process: when do businesses need to change production lines?

5.2. What is financial accounting?

Financial accounting reflects the current status and non-stop fluctuations in assets and capital sources of
an enterprise. In other words, it reflects the material flow and cash flow in the relationship between the
business and external factors. The final product of financial accounting is the financial statement.
Financial accounting information is not only provided to the company's management board, but also
used by individuals and organizations outside the company: banks, investors, suppliers, lenders,
agencies. state… (Stakeholders)

5. 3. Similarities between management accounting and financial accounting

Each is closely related to accounting information, reflecting the business results of the enterprise:
revenue, expenses, assets, capital sources;

All based on the original accounting records;

Both represent the responsibility of managers and are tools of business management.

5.4 Purpose and scope of management accounting and financial accounting

TABLE 1: Summary of differences between Financial Accounting & Management Accounting

Features Financial Accounting Management Accounting

Purpose Provide information for the Providing information for the management
preparation of financial of production and business activities.
statements.
For those serving Business managers and external Business managers.
entities: banks, investors,
suppliers, state agencies, credit
institutions...
Information Reflects information that has Information is aggregated and analyzed
characteristics occurred in the past, requires from many different angles. Information
objectivity and is verifiable. pays less attention to accuracy, but rather
Information is tracked only in the reflects volatile and predictive trends, so
form of value. management accounting information serves
to evaluate and build business plans. track in
the form of value and form of kind.
 Principles of Generally accepted and used There is no obligation, managers are free to
providing accounting principles must be decide and adjust in accordance with the
information respected. In other words, needs and management capabilities of the
financial accounting must ensure business.
consistency according to certain
accounting principles and
standards so that everyone has the
same understanding of accounting
information, especially financial
statements. Financial accounting
must comply with the provisions of
current laws, especially the
requirements of financial
management and the
requirements of society through
the publication of mandatory data.
Scope of Involves financial management on Related to the management on each
information an enterprise-wide scale. department (workshop, department) to
each relevant individual.
Reporting period Year, quarter Year, quarter, month, week, day

Mandatory Compulsory by law Not required by law

Financial accounting and management accounting have great significance in running a business. In fact,
they help organize and use them in a variety of ways. Financial accounting offers value in legally keeping
records of countless transactions and comparing the performance of two periods of an entity or between
two entities. Meanwhile, management accounting is useful in analyzing performance, making strategies,
evaluating effectiveness and preparing policies for the future for the company. (sapp.edu.vn/, 2022)

6. Organizational constraints follow the concepts of accounting regulations (GAAP, IFRS from FASB)
and principles and ethics in accounting.

6.1 What are the between IFRS and GAAP

What is IFR :

That is the full abbreviation for the international phrase "International Financial Reporting Standards" or
translated as International Financial Reporting Standards. IFRS are accounting standards issued by the
IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global
practice for business matters so that corporate accounts can be understood and comparison across
international boundaries. They are the result of increasing shares and international trade. Especially
suitable for companies whose shares or securities are listed on a public stock exchange. They are
gradually replacing many different national accounting ststandar. (blog/ifrs-la-gi, 2022)

What are General Accepted Accounting Principles (GAAP):

These are generally accepted accounting principles and practices when preparing financial statements.
The Financial Accounting Standards Body (FASB), an independent self-regulatory organization, is the
primary source of accounting principles followed by auditors and accountants. The goal of the GAAP
accounting principles is to create consistency in the financial statements.

TABLE 2 : Differences between IFRS and GAAP

IFRS GAAP
Local vs. Global Is used in more than 110 Is only used in the United
countries around the world, States.
including the EU and many
Asian and South American
countries
Rules vs. Principles Principles-based Rules-based
Inventory Methods First In, First Out (FIFO) First In, First Out (FIFO)
Last In, First Out (LIFO)
Inventory Write-Down Allow inventories to be Allow inventories to be
Reversals written down to market value. written down to market value.
If the market value later Reversal of earlier write-
increases, IFRS allows the downs is prohibited
earlier write-down to be
reversed
Fair Value Revaluations Allows revaluation of the Revaluation is prohibited
following assets to fair value except for marketable
if fair value can be measured securities
reliably: inventories,
property, plant &
equipment,
intangible assets, and
investments in marketable
securities
Fixed Assets Under IFRS, these same GAAP requires that long-
assets are initially valued at lived assets, such as
cost, but can later be revalued buildings, furniture and
up or down to market value equipment, be valued at
historic cost and depreciated
appropriately.
Investment Property Includes the distinct category Has no such separate
 of investment property category
Lease Accounting Allows lessees to Has no such exception
exclude leases for low- - Excludes leases of all
valued assets intangible assets from the
- Includes leases for some scope of the lease
kinds of intangible assets accounting standard

6.2 Constraints of IFRS and GAAP

IFRS:

 IFRS is less detailed than GAAP

 Implementation costs for small businesses: The transition to IFRS for these businesses far
outweighs the benefits
 Capital markets and the standards are not the same in different countries

GAAP:

 Not being used globally

 GAAP tends to take a quot;one-size-fits-all" approach rather than accounting for the
immense diversity that is often seen between companies.
 Long wait times for new standards: GAAP policy boards go through rigorous deliberation and an
extensive process to set new standards for the generally accepted accounting principles

6.3 . Ethics in Accounting

Accountants must adhere to the following basic ethical principles:

6.3.1 Ethical principles of integrity :

The first accounting and auditing professional ethics that we want to mention is the principle of integrity.
This principle requires all professional auditors and accountants to be frank and honest in all their
professional relationships. In addition, integrity here also requires accountants to act fairly and reliably.

6.3.2 Principle of objectivity :

The next professional ethics of accountants is the principle of objectivity. This principle requires all
professional auditors and accountants to have objectivity. Never let conflicts of interest, favoritism or
the unreasonable influence of others influence your professional or business judgments.

6.3.3 Principles of Confidentiality :

The accounting professional ethics is specific to the principle of confidentiality. A professional accountant
or auditor must absolutely not:

Do not disclose information you have obtained from professional and business relationships outside the
company without the consent of an authorized person. The exception is when you have a right or
obligation to make a disclosure as required by law or by professional organization guidelines.

Do not use confidential information obtained from professional and business relationships for personal
gain or disclose to third parties.

A professional auditor, accountant must maintain the confidentiality of information for the business
even in the environment outside of work.

Always be on the lookout for the risk of unintentional disclosure. Especially for close business partners or
members with close or direct relationships.

6.3.4 Principles of professional conduct :

The accounting profession's ethics in terms of professional conduct is to comply with relevant laws and
regulations. Absolutely avoid any behavior related to breaking the law so as not to reduce your
professional reputation. Specifically, accountants or auditors will not:

The first is the hype about how the service they can perform. In addition, it is also about your
professional qualifications and experience.

Absolutely do not give false information or make unfounded comparisons about the work of other
parties. That will damage the reputation and image of the business.

6.3.5 Principle of prudence :

Professional ethics of accounting requires care, responsibility and action in accordance with the
requirements of the job. Every accountant and auditor needs to be careful and thorough to promptly
resolve all errors. When errors occur, the accountant must have a quick and accurate way to handle
them. Like the saying "One glass wrong, one mile away", so what accountants and auditors must do is to
limit any shortcomings that affect the company or business they work for.

6.3.6 Principles of professional competence :

Like other professions, accounting profession also requires professional competence of the practitioner.
Specifically, professional capacity is formed through two stages as follows:
The first stage is gaining professional competence.

Next is the period of maintaining your professional competence.

What is accounting ethics? It is the maintenance of professional competence, knowledge of the latest
technical expertise and related business lines. Updating professional knowledge regularly will help
accountants and auditors develop and maintain their ability to provide quality services in a professional
working environment. (tuyensinhdonga.edu.vn/, 2022)

 Accounting profession: Professional ethics such as Honesty, carefulness, knowledge, good

calculation,...... Tax evasion, evasion, incorrect declaration to reduce tax (can declare company
losses and avoid tax) Having the ability to analyze and make predictions is an effective arm of the
company...

6.4 Accounting Assumptions & Principles

Come to a relevant statement: Reflects the assumption that the business will continue to operate rather
than be closed or sold.

Assumed currency : Represents transactions and events in money or currency

Assumption of business entity: The business is accounted for separately from other business entities,
including its owners.

Assumption of business entity: The business is accounted for separately from other business entities,
including its owners.

Revenue recognition principles:

1. Revenue recognition when earned.

2. The proceeds need not be in cash.

3. Measure the cash revenue received plus the cash value of the items received.

Cost: Accounting information based on actual costs.

Principle: only record expenses when we have revenue. Specifically, by month, the revenue is the sale of
many products

Principle of full disclosure : Show full information before entering bctc

The financial statements INCLUDE:

- Accounting balance sheet

- Report of results of business activities

- BCLC Currency

- Notes to financial statements

Two constraints:

• Materiality: relates to the impact an item has on the overall financial and operating condition of the
company.

• Conservatism: assumes that when in doubt, choose the least likely method of risk

6.5 There are 10 general principles that set the main mission of GAAP:

+ Principle of regularity: Accountants have followed GAAP rules and regulations as a standard.

+ Principle of consistency: Accountants commit to apply the same standards throughout the reporting
process, from period to period, to ensure financial comparability between periods. The accountant must
fully present and explain the reasoning behind any changed or updated standards in the footnotes of the
financial statements.

Principle of Sincerity: Accountants strive to provide an accurate and objective description of a company's
financial position.

+ Principle of regularity of methods: The procedures used in the financial statements should be
consistent, allowing comparison of the company's financial information.

+ Principle of no compensation: Both negative and positive should be reported with full transparency
and with no expectation of repayment.

Prudence Principle: This refers to emphasizing the presentation of financial data based on fact not
obscured by speculation.

Continuity Principle: While valuing assets, it should be assumed that the business will continue in
business.

Periodic Principle: Entries should be delivered at appropriate intervals. For example, revenue must be
reported in the relevant accounting period.

+ Principle of Materiality: Accountants should strive to fully disclose all financial data and accounting
information in financial statements.

Principle of Best Faith: Derived from the Latin phrase uberrimae fidei used in the insurance industry. It
assumes that the parties remain honest in all transactions.
6.6 Accounting Standards Overview (core contents) IRTS

As everyone knows, there are many accounting standards, they cover a lot of content and appear to
have a lot of overlap. However, if we take an overview, we can see that the standards only revolve
around some of the following core contents:

Criteria to be recognized on the Financial Statements: In order to be recognized as assets, liabilities,

equity, revenue, expenses, all of the criteria must be met, otherwise they will not be recognized.
recorded in the financial statements. For example, if you own land with oil reserves that cannot be
extracted, the oil is not recognized as an asset.

Criteria for classifying into specific items on the financial statements: After being recognized in the
financial statements, but to be classified into any specific item on the financial statements is the next
step that needs to be determined. For example, are they all assets, but are they inventory or fixed
assets?

Determine value on initial recognition: Is the value to reflect when it is first recognized, at the time of
transaction or at the time it is reflected? In subsequent accounting periods, does that value stay the
same or need to change?

Subsequent valuation (after initial recognition): After initial recognition, should the value continue to be
maintained or should it be adjusted to fair value at different points in time?

Presentation and disclosure on financial statements: What information should be presented and
disclosed regarding the data? Financial statements do not simply reflect numbers, but relevant
information is needed to justify that data, as well as being presented in a way that meets specific criteria
for users to feel. complete and clear.

III. Conclusion
Thus, based on the above analysis, we can understand the basics of the accounting industry - which can be
understood as: collecting, processing, examining, analyzing and providing economic and financial
information in the form of: value, in kind and labor time. There are many positions in an accounting
system at the company, related to the specific functions that the accountant will be in charge of. Some
common accounting positions can be mentioned such as: chief accountant, general accountant, payment
accountant, salary accountant or internal accountant. Through the overview of accounting work, I hope to
give you a more specific view of accounting work. With the important and indispensable role of
accounting work in enterprises, building an accounting departmede.
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