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Mẫu bài tập tiếng anh chuyên ngành kế toán hữu dụng nhất | Accounting Exercise

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Accounting Exercise
Accounting Exercise

Accounting Exercise

Question 1:

ABC Company is a manufacturer and distributor of electronic products. The company has a traditional accounting system that uses paper-based accounting books and documents. The company is currently considering implementing a new accounting information system (AIS).

Requirement:

  1. Evaluate the traditional accounting system of ABC Company.
  2. Propose a solution for implementing a new AIS for ABC Company.

Solution:

1. Evaluation of the traditional accounting system of ABC Company

The traditional accounting system of ABC Company has the following advantages and disadvantages:

Advantages:

  • Low initial investment cost.
  • Easy to implement and use.
  • Can meet the basic requirements of accounting.

Disadvantages:

  • Low accuracy and efficiency.
  • Difficulty in accessing and analyzing data.
  • Difficulty in expanding and integrating with other systems.

2. Proposed solution for implementing a new AIS for ABC Company

Based on the evaluation of the traditional accounting system, the following solution can be proposed for implementing a new AIS for ABC Company:

  • Use professional accounting software: Professional accounting software will help businesses overcome the disadvantages of traditional accounting systems.
  • Integrate the accounting system with other systems: Integrating the accounting system with other systems such as enterprise resource planning (ERP) systems, customer relationship management (CRM) systems, etc., will help businesses improve management efficiency.
  • Recruit and train accounting staff: To effectively exploit the new AIS, businesses need to recruit and train accounting staff with professional qualifications and accounting software skills.

The following are some specific solutions for each factor:

  • About accounting software: Businesses can choose accounting software that is suitable for their size and needs. Some popular accounting software today include: MISA, Fast, Bravo, etc.
  • About integrating the accounting system: Businesses can use integrated software to integrate the accounting system with other systems such as ERP, CRM, etc.
  • About staff: Businesses can recruit accounting staff with professional qualifications and accounting software skills. In addition, businesses also need to organize training and upgrading of accounting knowledge and skills for current accounting staff.

Conclusion:

Implementing a new AIS will help ABC Company improve management efficiency, reduce costs, and enhance competitiveness.

Solution to the exercise:

1. Evaluation of the traditional accounting system of ABC Company

The traditional accounting system of ABC Company has the following advantages:

  • Low initial investment cost: The traditional accounting system does not require a large investment in software or hardware.
  • Easy to implement and use: The traditional accounting system is relatively easy to implement and use, even for businesses with limited resources.
  • Can meet the basic requirements of accounting: The traditional accounting system can meet the basic requirements of accounting, such as recording transactions, preparing financial statements, and reporting to government agencies.

However, the traditional accounting system also has the following disadvantages:

  • Low accuracy and efficiency: The traditional accounting system is prone to errors and is not as efficient as a computerized system.
  • Difficulty in accessing and analyzing data: The traditional accounting system makes it difficult to access and analyze data, which can hinder decision-making.
  • Difficulty in expanding and integrating with other systems: The traditional accounting system is difficult to expand and integrate with other systems, such as ERP and CRM systems.

2. Proposed solution for implementing a new AIS for ABC Company

The proposed solution for implementing a new AIS for ABC Company is to use a professional accounting software system. A professional accounting software system will help ABC Company overcome the disadvantages of the traditional accounting system.

The specific solution is as follows:

  • Use professional accounting software: ABC Company should select a professional accounting software system that is suitable for its size and needs. The software system should be able to meet the basic requirements of accounting, as well as the specific needs of ABC Company.
  • Integrate the accounting system with other systems: ABC Company should integrate the accounting system with other systems, such as ERP and CRM systems. This will help ABC Company improve management efficiency and reduce costs.
  • Recruit and train accounting staff: ABC Company should recruit and train accounting staff with the skills and knowledge necessary to use the new AIS.

Conclusion:

Implementing a new AIS will help ABC Company improve management efficiency, reduce costs, and enhance competitiveness.

Question 2:

A company purchased raw materials on credit for $10,000. The company then used the raw materials to produce finished goods, which were sold for $20,000. The company incurred $5,000 in direct labor costs and $3,000 in overhead costs.

Instructions:

  1. Calculate the cost of goods sold.
  2. Calculate the gross profit.
  3. Calculate the net income.

Solution:

Cost of goods sold:

  • Direct materials: $10,000
  • Direct labor: $5,000
  • Overhead: $3,000

Total cost of goods sold: $18,000

Gross profit:

  • Sales: $20,000
  • Cost of goods sold: $18,000

Gross profit: $2,000

Net income:

  • Gross profit: $2,000
  • Operating expenses: ($1,000)

Net income: $1,000

Answer:

The cost of goods sold is $18,000. The gross profit is $2,000. The net income is $1,000.

Explanation:

The cost of goods sold is the cost of the raw materials, direct labor, and overhead that are used to produce the finished goods. The gross profit is the difference between the sales revenue and the cost of goods sold. The net income is the difference between the gross profit and the operating expenses.

In this case, the cost of goods sold is calculated by adding the direct materials, direct labor, and overhead costs. The direct materials cost is $10,000, the direct labor cost is $5,000, and the overhead cost is $3,000. Therefore, the total cost of goods sold is $18,000.

The gross profit is calculated by subtracting the cost of goods sold from the sales revenue. The sales revenue is $20,000, so the gross profit is $2,000.

The net income is calculated by subtracting the operating expenses from the gross profit. The operating expenses are assumed to be $1,000, so the net income is $1,000.

This is just one example of an accounting exercise. There are many other types of accounting exercises that can be used to test a student’s understanding of accounting concepts and principles.

Học tiếng Anh chuyên ngành kế toán có thể trở nên thú vị và hiệu quả thông qua việc giải quyết các mẫu bài tập hữu ích. Công ty Kế toán KIểm toán Thuế ACC hy vọng rằng bài viết này đã giúp bạn làm quen với một số mẫu bài tập kế toán tiếng Anh và cách sử dụng chúng trong học tập và công việc. Hãy không ngần ngại thử sức và đảm bảo rằng bạn luôn đặt mục tiêu học tốt hơn mỗi ngày. Chúc bạn thành công trong việc học và ứng dụng tiếng Anh chuyên ngành kế toán!

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