Content text Test 1dc740317e412ca04150647bf71fe2202bc5914d070705bf8dabcc13ee8ca9275.docx
10 TEST Instructions to students: 1. Closed/Opened book examination: Closed book 2. Students are NOT permitted to retain this examination paper. This exam paper contains 06 pages, including the cover page.
10 A. An Thang Joint Stock Company has the following accounting documents: 1. General information: An Thang Joint Stock Company trading goods G. Address: No. 124, Thanh Binh Street, Ha Dong District, Hanoi City, Vietnam. Tax code: 0110201608. The company opens a transaction account at MB Bank Ha Dong Branch, Hanoi (Account number in VND: 111067899; Account number in USD: 011168201). Start date of accounting on the software 01/01/2023, start date of the financial year 01/01/2023; accounting regime applied according to Circular 200/2014/TT-BTC. The company records in the form of a general journal. 2. List of organizational structure Number Department 1 Board of manager 2 Sale 3 Accounting 4 Administration 3. Category of employees Number Full name Department Position 1 Hoàng Huu Long Board of manager Director 2 Nguyễn Bình An Accouting Chief Accountant 3 Huỳnh Công Tuấn Sale Saleswoman 4 Nguyễn Thị Thanh Administration Head of department 5 Trần Thùy Linh Accounting Accountant 6 Nguyễn Thị Chinh Sale Warehouse Staff
10 4. Category of customer, supplies Target Customer/Supplier Address Tax code Customer Hoang Linh Company Limited No 5, Nguyen Luong Bang Street, Ngoc Ha Ward, Ba Dinh District, Hanoi City 0110202626 Customer Binh Nguyen Joint Stock Company No 60, Tay Son, Dong Da District, Hanoi City. 0110202746 Customer Viet Nhat Joint Stock Company No 24B, Tran Dai Nghia, Hai Ba Trung District, Ha Noi. 0110202111 Supplier Hoang Ha Joint Stock Company No 12 To Ngoc Van Street, Quang An Ward, Tay Ho District, Hanoi. 0109995145 Supplier Tesla Company America Supplier An An Joint Stock Company No. 713, Lac Long Quan Street, Phu Thuong Ward, Tay Ho District, Hanoi. 0110200192
10 5. List of Warehouses, Supplies, Goods Catalog Number Store code Unit name Acc 1 Goods Warehouses Acc 1561 2 Supplies Supplies warehouse Acc 153 Category of supplies and goods Name of goods Calculation Unit Inventory price G piece The first-in, first-out (FIFO) method X piece The first-in, first-out (FIFO) method 6. Balance as of 01/01/2023 of some accounting accounts: