TOPIC Management

(tình huống là B đi phỏng vấn và về kể lại với A và C trong cuộc phỏng vấn B đã
được hỏi những gì)
A: How was your interview yesterday?
B: Oh! I was in panic at first but the interviewer is so nice. I have regained my
composure and successfully completed the interview.
C: What position are you applying for?
B: The manager.
A: What did the interviewer ask you?
B: she asked me alot. If my memory serves me right, for the first questions, she
asked me about the definitions of management ,steps in the process of
management, and levels in Management Pyramid.
A: There are three parts to a definition of management as a process: first the
co-ordination of resources, second the performance of managerial functions as
a means of achieving co-ordination; and the third establishing the objective or
purpose of management process, i.e. it must be purposeful managerial
activity.( trả lời cho câu hỏi 1)
B: yes, that’s exactly what i said to her
C: When it comes to process of managent, as far as i know, At the most
fundamental level, management is a discipline that consists of a set of five
general functions: planning, organizing, staffing, leading and controlling (trả
lời cho câu 2)
B: And when she asked me about Management Pyramid. Luckily i still remember,
A management pyramid, is an organizational structure where there is one
leader on top with increasingly larger tiers of management teams below them.
There are 3 classic levels in Management Pyramid: strategic management,
tactical management and operational management.(trả lời câu 3)
A: What else did she ask about?
B: Well, as I am applying to be a manager. She asks me general and specific
questions about manager. I think A manager is a person responsible for
supervising and motivating employees and for directing the progress of an
organization. (câu 4)
C: A manager has to perform functions like planning, organizing, staffing,
directing and controlling(câu 5).

A: You’re absolutely right. All these functions are essential for running an
organization smoothly and achieving enterprise objectives.

B: How about the areas of management in a company?

C: I think there are the six functional areas of business management which
involve strategy, marketing, finance, human resources, technology and
equipment, and operations.(câu 6)
B: You guys have knack for management. The question about qualified mangaer
confused me a little bit
A: There's no doubt in my mind that A qualified manager is a person who has
good written and verbal communication skills and an ability to read people,
troubleshoot problems and help teams collaborate as necessary. A manager
should also be able to effectively articulate needs, convey information and
provide status updates to higher-ups in a company.(câu 7)
C: That’s just what I was thinking. And i think leadership, excellent
communication skills and organizational ability are absolutely essential when
it comes to your being a successful manager.(câu 8)
B: We have to admit that some qualities that make a great manager are born,
leadership for example. Howerver, communication skills and organizational
ability are qualities that we can learn (câu 9)
A: do you think a great manager are born?
B: i am not sure about that. Managerial skills are not inborn, but rather
acquired through formal training. A great manager is not born, he gradually
learns from formal training and experiences.(câu 11)
C: Exactly, Many believe that a manager who are born with some unique charisma
and certainly they are manager who have that capability but the vast majority of
manager is learned.
Humility, empathy, vision can be the innate qualities (câu 12) but Problem
solving and decision-making, organisation and delegation, time-management
are skills that we can learn (câu 13)
A: i am trying to improve my comminication skill, especially listening skill as
listening is one of the most important aspects of communication. Successful
listening is not just about understanding spoken or written information but
also an understanding of how the speaker feels during communication.It’s
really hard to achieve (câu 10)
B: OMG i am surpirse about your extensive knowledge. I think you guys won't
have any trouble in your interview
A&C: thank you, we’ll try our best.

TOPIC 2
(tình huống là B đi phỏng vấn và về kể lại với A và C trong cuộc phỏng vấn B đã
được hỏi những gì)
A: How was your interview yesterday?
B: Oh! I was in panic at first but the interviewer is so nice. I have regained my
composure and successfully completed the interview.
C: What position are you applying for?
B: The accountant.
A: What did the interviewer ask you?
B: she asked me alot. If my memory serves me right, for the first questions, she
asked me about the accounting and accountancy? steps What is bookkeeping?
, and What is ‘Financial Statements’?.
C: Accounting, also known as accountancy, is the measurement, processing, and
communication of financial and non financial information about economic
entities such as businesses and corporations. (câu 1)
B: Yes, that’s exactly what i said to her
A: When it comes to bookkeeping, as far as i know, Bookkeeping is the process
of recording your company's financial transactions into organized accounts on
a daily basis. It can also refer to the different recording techniques businesses
can use. Bookkeeping is an essential part of your accounting process for a few
reasons. (Câu 2)
B: Great answer! And when she asked me about “Financial statements”. Luckily i
still remember, Financial statements are written records that convey the
business activities and the financial performance of a company.(câu 3)
Financial statements are often audited by government agencies, accountants, firms,
etc. to ensure accuracy and for tax, financing, or investing purposes. There
are four main financial statements. They are: (1) balance sheets; (2) income
statements; (3) cash flow statements; and (4) statements of shareholders'
equity (câu 5)
A set of financial statements includes two essential statements: The balance
sheet and the income statement
. (Câu 4)
A: What else did she ask about?
B: She ask me Some one said that balance sheet is not important documentary for
business. What do you think?
C: I'm afraid, I can't agree with that opinion.
A: Balance sheet is a financial statement that reports a company's assets,
liabilities, and shareholder equity. The balance sheet is one of the three core
financial statements that are used to evaluate a business. It provides a
snapshot of a company's finances (what it owns and owes) as of the date of
publication (câu 6)
C: And in a balance sheet , there are 5 major parts Assets, Liabilities, Equities,
Revenues, and. Expenses.(Câu 7)
B: Next she ask me who needs financial statement? In my opinion, The financial
statements are used by investors, market analysts, and creditors because
financial statement gives informantion about t a company's revenue, expenses,
profitability, debt load. Thanks to that information they can to evaluate a
company's financial health and earnings potential. (câu 16)
B: Who prepares FS?
C: A company's management has the responsibility for preparing the
company's financial statements and related disclosures and then The
company's outside, independent auditor then subjects the financial statements
and disclosures to an audit. (câu 17)
Auditors obtain evidence through inspection (of documents or tangible assets,
for example), inquiries, observation, third-party confirmations, testing of
selected transactions and other procedures.(câu 19)
B: Good job! Let’s move on to the next question. What is book value?
A: The book value means the value of a business according to its books or
accounts, as reflected on its financial statements. It also can be understood as
what investors would get if they sold all the company's assets and paid all its
debts and obligations.(câu 9)
B: Par value is the value of a single common share as set by a corporation's
charter.The company's par value is calculated by multiplying the par value
per share by the total number of shares issued
(câu 9)
B: Good answer! Another question about intangible asset.
A: An intangible asset is an identifiable non-monetary asset without physical
substance. Such an asset is identifiable when it is separable, or when it arises
from contractual or other legal rights. Separable assets can be sold,
transferred, licensed, etc.(câu 10)
B: what is definition of Amortization? I think Amortization or depreciation is an
accounting technique used to periodically lower the book value of a loan or an
intangible asset over a set period of time. (câu 11)
B: and she ask me Tell about the meaning of accounting equation?
C: The accounting equation is a basic principle of accounting and a
fundamental element of the balance sheet. The accounting equation states that
a company's total assets are equal to the sum of its liabilities and its
shareholders' equity.(câu 8)
B: Now, tell me something about the cash flow statement?
C: A cash flow statement is a financial statement that provides aggregate data
regarding all cash inflows a company receives from its ongoing operations and
external investment sources.
B: In financial accounting, a cash flow statement, also known as statement of
cash flows or funds flow statement.(câu 12)
C: And as far as i know, The main part of the cash flow statement are: Cash
flow from operating activities. Cash flow from investing activities. Cash flow
from financing activities. (Câu 13)
A:Some one believes that An income statement is a financial statement that
shows you the company's income and expenditures.(Câu 14 ) Do you agree with
that opinion? And do you know any alternate Synonyms for "income statement"?

B: I totally agree. The income statement is also known as a profit and loss
statement, statement of operation, statement of financial result or income, or
earnings statement. (Câu 14- từ đồng nghĩa)
C: For more detail information,there are 6 parts of income statement: Cost of
Goods Sold, Gross Profit, Operating Expenses, Operating Income, Other
Income/Expenses, Profits. (câu 15)
B : The last question, what do you think about creative accounting? In my opinion
Creative accounting consists of accounting practices that follow required laws
and regulations, but deviate from what those standards intend to accomplish.
Creative accounting capitalizes on loopholes in the accounting standards to
falsely portray a better image of the company.(câu 18)
B: OMG i am surpirse about your extensive knowledge. I think you guys won't
have any trouble in your interview
A&C: thank you, we’ll try our best.