Source: http://due.udn.vn/Portals/0/Editor/Khoa_Ke_Toan/Huong%20dan%20thuc%20tap%20khoa%20luan%20cuoi%20khoa%20nganh%20Ke%20Toan%20-%20hoc%20ky%201%20-%20nam%20hoc%202016%202017.pdf