Career introduction: Accounting for small and medium enterprises.

SMALL AND SMALL BUSINESS ACCOUNTING (FOREIGN LANGUAGE – ECONOMIC)
5th Floor – Building A, Hanoi High-Tech Vocational College
Tay Mo Ward, Nam Tu Liem District, Hanoi City
Phone: (024) 3765 3896

Subjects of enrollment: Graduated from high school, junior high school or equivalent
Degree after graduation: Diploma of Vocational College, Intermediate vocational
Training time: 03 years (for vocational college training), 02 years (for vocational secondary training).

Summary of the training program:
– During the training period, students learn basic knowledge of economics, law, financial and monetary accounting, accounting accounting theory, intensive training in corporate accounting. The training program focuses on students getting acquainted with practical accounting work through enhancing practice time, practicing, focusing on tax knowledge and information technology for actual accounting work. now on.

– The training program aims to create conditions for students to continue to improve their professional qualifications, to connect to higher education (university) level, self-study to be able to work at the agencies of non-business units, banks, specialized financial management units, expanding career opportunities.

The training program includes the following contents:
– General subjects (according to regulations of Ministry of Labor, Invalids and Social Affairs)
– Basic subjects
– Specialized subjects
– Graduation internship

The main jobs students graduate can do:
– Accounting of cash in enterprises;
– Payment accounting in enterprises;
– Tax accounting in businesses;
– Warehouse accounting in enterprises;
– Sales accounting in businesses;
– Accounting of capital sources in enterprises;
– Accounting of financial activities in enterprises;
– Accounting of assets in businesses;
– Cost accounting – cost of business;
– General accounting in enterprises;
– Internal auditors;
– To assume some office administrative tasks in case small businesses need concurrent accounting.

Requirements for students’ specialties, skills, attitudes and behaviors.
After completing this training program, learners are able to:

a. About knowledge:
– Presenting functions, tasks and requirements of accounting in the enterprise;
– Differentiate accounting types;
– Differentiate accounting with statistics, business accounting;
– Speaking some concepts used in accounting: accounting units, accounting periods, …;
– Explain some accepted accounting principles;
– Presenting the contents of the system of accounting methods;
– Presenting the content of accounting work organization in the enterprise;
– Presenting the content, principles of establishment, meaning and requirements of accounting vouchers;
– Presentation of the contents of the accounting voucher program;
– Presenting the content and structure of accounting accounts used in the enterprise;
– Presenting the contents of accounting recording methods;
– Presentation of contents, bases for recording books, principles and order for recording accounting books in enterprises;
– Presentation of the order to record accounting books in each accounting form;
– Present the concept, content, meaning and method of making accounting reports;
– Presenting the method of analyzing financial statements;
– Presenting methods of planning – financial estimation in enterprises;
– Presenting basic knowledge about laws, policies, regulations on tax, accounting, auditing, economics and finance;

b. About skills:
– Prepare accounting documents that are commonly used by enterprises to ensure rationality, validity and legality as prescribed;
– Handling necessary accounting documents for the accounting work of the enterprise;
– Arrange scientific records, documents, accounting documents;
– Establishing a transfer program of accounting documents in the enterprise;
– Rotate accounting vouchers as prescribed by the chief accountant;
– Prepare monthly tax declaration documents as prescribed;
– Recording accounting books in accordance with regulations of the accounting regime;
– Communicate with banks and customers in payment relationships;
– Write general ledger general ledger entries, ledger entries, and ledger logbooks according to regulations;
– Prepare financial reports at small and medium enterprises;
– Prepare tax finalization reports at small and medium enterprises;
– Prepare projects and financial plans at small-scale enterprises;
– Store accounting documents in accordance with law;
– Explain accounting data;
– Internal auditing of some simple accounting parts: capital in cash, payments, inventory, …

c. Regarding attitude:
– Having a sense of responsibility and labor discipline, with a career conscience and industrial style;
– Honest, careful, meticulous;
– Dynamic, creative and proactive in work;
– Having a sense of social ethics and profession;
– There is a spirit of solidarity and struggle against manifestations of law violations in the unit’s economic and financial management and in the socio-economic life;