E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 3, Issue 5, 2023

Accounting Reports and Accounting Inspections, Experimental Assessments at Commercial Enterprises

Author(s): Thi Huong Tram Le, Thi Thu Ha Bui, Thu Giang Phan


The article has systematized and clarified the theoretical basis of accounting work, accounting reports and accounting inspection in commercial enterprises through the document research method. From the results of the survey and actual analysis, the research team evaluated the current state of accounting work organization in small and medium-sized commercial enterprises with two contents: accounting reporting system and accounting inspection calculate and point out the results achieved, limitations, and causes of limitations. Accordingly, accounting reporting and inspection activities still have some limitations: Some commercial enterprises prepare mandatory financial reports according to the provisions of the accounting regime, but the recorded targets are not complete and clear. The content of accounting inspection of commercial enterprises only focuses on checking the truth and legality of economic and financial content on documents and accounting books. All surveyed businesses focused on checking after recording arising economic and financial transactions. No business performs accounting checks during the time financial transactions arise. From these shortcomings, we have proposed a number of solutions to improve the accounting reporting and inspection system such as: Businesses need to prepare additional cash flow reports and improve the quality of information above. Notes to the financial statements; Strengthen the content of accounting inspection at commercial enterprises; Inspection work needs to be performed before and during the accounting recording process to promptly prevent and prevent errors.

Keywords: Accounting Reports, Accounting Inspection, Commercial Businesses

Pages: 1493-1497

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