Recipients:
FOR MINISTER
- Th tng, cc Ph Th tng
Chnh ph ( bo co);
- Vn phng Chnh ph;
- Vn phng Quc hi;
DEPUTY MINISTER
(signed)
Tran Van Ta
PART I
BOOKKEEPING ACCOUNT SYSTEM
I-
GENERAL PROVISIONS
1-
2-
3-
4-
No
Serial Account
Number
Class Class
1
2
2
3
NAME OF ACCOUNT
REMARK
TYPE OF ACCOUNT 1
SHORT-TERM ASSETS
01
02
03
04
05
111
1111
1112
1113
Cash
Vietnamese currency
Foreign currency
Gold, silver, precious metals, gemstones
1121
1122
1123
Deposits
Vietnamese currency
Foreign currency
Gold, silver, precious metals, gemstones
1131
1132
Cash in transit
Vietnamese currency
Foreign currency
1211
1212
1281
1288
112
113
121
128
06
129
07
131
08
133
1361
1368
Deductible VAT
Deductible VAT on goods or services
Deductible VAT on fixed assets
Internal receivables
Business capital at affiliated units
Other internal receivables
1381
3
1385
1388
Other receivables
Insufficient assets awaiting handling
4
Receivables from equitisation
Other receivables
1331
1332
09
136
10
138
Detailing each
entity
11
12
139
141
13
14
15
16
142
144
151
152
17
18
19
20
153
154
155
156
Tools, instruments
Expenses of work in progress
Finished products
Goods
Purchase prices of goods
Costs of purchases
Property
Goods on consignment
Goods in bobded warehouse
1561
1562
1567
21
22
157
158
23
24
159
161
1611
1612
Detailing each
entity
Detailing by
management
requirements
Exporter or importer
permitted to esatblish
bonded warehouse
25
211
2111
2112
2113
2114
2115
2118
26
27
212
213
2131
2132
2133
2134
2135
2136
2138
28
214
29
30
31
32
217
221
222
223
2141
2142
3
2143
2147
33
228
242
243
244
39
40
41
311
315
331
TYPE OF ACCOUNT 3
ACCOUNTS PAYABLE
Short-term loan
Long-term debt falling due
Accounts payable to sellers
42
333
2281
2282
2288
34
35
229
241
2411
2412
2413
36
37
38
3331
33311
33312
3332
3333
3334
3335
3336
3337
3338
3339
43
334
3341
3348
44
45
46
335
336
337
47
338
48
49
50
341
342
343
3381
3382
3
3383
3384
3385
3386
3387
3388
3431
Detailing each
entity
Construction
company makes
payments for
completed work
3432
3433
51
52
53
344
347
351
54
352
Discount on bonds
Excesses over bonds
Rceipt of long-term deposit or collateral
Postponed income tax payable
Contingency fund for loss-of-employment
allowances
Provisions that must be returned
LOI TK 4
OWNERS EQUITY
55
411
4111
4112
4118
56
57
412
413
4131
4132
58
59
60
61
414
415
418
419
62
421
4211
4212
63
431
4311
4312
4313
64
441
65
461
66
466
67
4611
4612
Shareholding
company
Shareholding
company
Applicable to State
enterprises
Used for
companies or
corporations
with source of
busget
511
5111
5112
5113
5114
5117
4
TYPE OF ACCOUNT 5
REVENUE
Revenue from sale of goods and provision of
services
Revenue from sale of goods
Revenue from sale of finished products
Revenue from provision of services
Revenue from allowances or price subsidies
Revenue from trade in invested property
Detailing by
management
requirements
68
512
5121
5122
5123
69
70
71
72
515
521
531
532
Applicable to
Internal sales
73
74
75
76
611
6111
6112
Purchase of goods
Purchase of raw materials or materials
Purchase of goods
6231
621
622
623
6232
6233
6234
6237
6238
77
627
6271
6272
6273
6274
6277
6278
78
631
79
80
81
632
635
641
82
642
6411
6412
3
6413
6414
6415
6417
6418
6421
6422
6423
6424
6425
6426
Costs of materials
Costs of production instruments
Cost of amortization of construction machinery
Costs of hired services
Other costs in cash
General production costs
Costs of workshops employees
Costs of materials
Costs of production instruments
Costs of amortization of fixed assets
Cost of hired services
Other costs in cash
Cost of production
Historical cost of goods sold
Financial costs
Costs of sale
Costs of employees
Costs of materials or packing
4
Costs of instruments or appliances
Costs of amortization of fixed assets
Costs of warranty
Costs of hired services
Other costs in cash
Costs of business management
Costs of managers
Costs of managed materials
Costs of stationery
Costs of amortization of fixed assets
Taxes, fees and charges
Provisions
Application of
the method of
periodical inventory
Applicable to
construction
company
Method of
periodical inventory
6427
6428
83
711
Other incomes
Detailing by
operations
TYPE OF ACCOUNT 8
OTHER COSTS
84
811
85
821
Other costs
8211
8212
86
911
Detailing by
operations
BIT costs
Current BIT costs
Postponed BIT costs
TYPE OF ACCOUNT 9
DETERMINATION OF BUSINESS RESULTS
Determination of business results
TYPE OF ACCOUNT 0
OFF BALANCE SHEET ACCOUNTS
001
Hired assets
002
Detailing by
management
requirements
003
004
007
Foreig currencies
008
PART II
FINANCIAL STATEMENT SYSTEM
I/ GENERAL PROVISIONS
A. Annual and mid-year financial statements
1. Purposes of financial statements
Financial statements are used for the objective of providing information about the financial
position, performance and cash flows of an enterprise, which meets management requirements of the
enterprises owner and State bodies, and is useful to a wide range of users in making economic
decisions. The financial statements must provide information about an enterprises:
10
a/ assets;
b/ liabilities and owners equity;
c/ revenue, other income, operating expenses and other costs;
d/ gains and losses, and distribution of operating results;
/ Taxes and charges payable to the State;
e/ Other assets relating to the enterprise;
g/ Cash flows.
Apart from the above information, an enterprise shall still be required to include other
information in the notes to the financial statements in order to give further explanation of the
items shown on its general financial statements and the accounting policies that it has
applied to recognise the economic transactions, and prepare and present the financial
statements.
2- Objects of application
The annual financial statement system shall be applied to enterprises of all types in all
industries and economic sectors. In particular, medium and small businersses shall still be
required to comply with general provisions in this Part and specific provisions appropriate to
medium and small businesses, specified in the accounting system for medium and small
businesses.
The preparation and presentation of financial statements by banks or similar financial
organisations are additionally stipulated in the Accounting Standard No.22 Additional
representation of financial statements by banks and similar financial organisations and in
specific documents.
The preparation and presentation of financial statements by enterprises in a particular
branch shall comply with the provisions specified in the accounting system issued by the
Ministry of Finance, or by the branch with the Ministry of Finances approval.
A parent company or group that prepares its consolidated financial statements must
comply with the provisions in the Accounting Standard Consolidated financial statements
and accounting for investments in subsidiary companies.
A company with its affiliated accounting units or a State corporation operating in the
form of having no subsidiary companies must prepare its consolidated financial statements in
accordance with the provisions in Circular providing guidelines for applying the Accounting
Standard No.25 Consolidated financial statements and accounting for investments in
susidiary companies.
The mid-year financial statement system (quarterly financial statements) shall be
applied to State enterprises, listed enterprises and other enterprises which voluntarily
prepare their mid-year financial statements.
11
Form No. B 01 DN
Form No. B 02 DN
Form No. B 03 DN
Form No. B 09 DN
- Income statement
- Cash flow statement
- Notes to financial statements
3.2. Mid-year Financial Statements
4- Responsibilities
statements
for
preparation
and
presentation
of
financial
(1) All enterprises in all industries and economic sectors shall be required to prepare
and present their annual financial statements.
Companies and corporations with affiliated accounting units shall, apart from
preparation of their annual financial statements, be required to prepare their general financial
12
13
must be signed by the person preparing them, the chief accountant and the legal
representative of the enterprise, and stamped with the enterprises seal.
14
- An enterprise shall be required to submit its quarterly financial statements no later than
20 days from the date of closing the quarterly accounting period; with respect to a State
corporation, the above time limit shall be no later than 45 days;
An affiliated accounting unit of a State corporation shall submit its quarterly
financial statements to the corporation within the time limit regulated by the corporation.
b) Time limit for submission of the annual financial statements:
- An enterprise shall be required to submit its annual financial statements no later than
30 days from the date of closing the accounting year; with respect to a State corporation, the
above time limit shall be no later than 90 days;
- An affiliated accounting unit of a State corporation shall submit its annual financial
statements to the corporation within the time limit regulated by the corporation.
8.2. With respect to other enterprises
a) An accounting unit being a private enterprise or a partnership firm must submit its
annual financial statements no later than 30 days from the date of closing the accounting
year; with respect to other accounting units , the above time limit shall be no later than 90
days;
b) An affiliated accounting unit shall submit its annual financial statements to its superior
accounting unit within the time limit regulated by the superior accounting unit.
1. State enterprises
2.
Enterprises
with
foreign invested capital
3.
Other
types
of
Periods for
preparation
of financial
statements
Financial
body
Tax body
(2)
Statistical
body
Superior
enterprise
(3)
Business
registration
body
Quarter,
Year
Year
x
(1)
x
Year
enterprise
(1) State enterprises located in a province or city under central authority shall be
required to prepare and submit their financial statements to the Finance Department of such
province of city. Central State enterprises shall also submit their financial statements to the
Ministry of Finance (the Business Finance Department).
- State enterprises such as commercial banks, lottery companies, credit institutions,
insurance companies, securities trading companies must submit their financial statements to
the Ministry of Finance (the Banking Finance Department). In particular, Securities Trading
Companies shall also submit their financial statements to the State Securities Commission.
15
(2) Enterprises shall be required to submit their financial statements to local tax
bodies directly managing them. State corporations shall also submit their financial statements
to the Ministry of Finance (the General Department of Taxation).
(3) State enterprises which have the superior accounting unit must submit their
financial statements to such a superior accounting unit. Other enterprises which have the
superior accounting unit must submit their financial statements to such a superior accounting
unit in accordance with the regulations of the superior accounting unit.
(4) Enterprises whose financial statements are required by law to be audited shall
have their financial statements audited before such statements are submitted as regulated.
Audited financial statements of enterprises must be enclosed with audit reports when they
are submitted to State administration bodies and their superior enterprises.
The contents and form of, the method of calculation in, and the time limit for
preparation, submission and disclosure of consolidated financial statements shall be carried
out in accordance with the provisions in Circular providing guidelines on the Accounting
Standard No.21 Presentation of Financial statements and the Accounting Standard No.25
Consoliadted financial sattements and accounting for investments in subsidiary companies,
and with Circualr providing guidelines on the Accounting Standard No.11 Business
consolidation.
2. General financial statements
An enterprise which has affiliated accounting units or a State corporation
established and operating in the form of having no subsidiary companies must
prepare its general financial statements to combine and present the overall conditions
regarding its assets, liabilities and owners equity at the time of preparation of financial
statements, and its performance and operating results in the operating period of the whole
enterprise or State corporation.
The general finacial statement system shall include 4 reporting forms:
- General balance sheet
- General income statement
- General cash flow statement
16
Mu s B 09-DN
The contents and form of, and the time limit for preparation, submission and disclosure
of general financial statements shall be carried out in accordance with the provisions in
Circular providing guidelines on the Accounting Standard No.21 Presentation of Financial
statements and the Accounting Standard No.25 Consoliadted financial sattements and
accounting for investments in subsidiary companies.
A parent company or a group which has to prepare both general financial statements
and consolidated financial statements shall prepare its general financial statements first (the
preparation of general financial statement is based on types of operation: production and
trading, investment in capital construction, or non-business activities) and then prepare its
consolidated financial statements. While preparing general financial statements for its
production and trading units, the parent company or group may have had to implement the
provisions on consolidation of financial statements. Units which have to prepare both general
financial statements and consolidated financial statements must comply with the provisions
on preparation of general financial statements and consolidated financial statements.
II/ LIST AND FORMS OF FINANCIAL STATEMENTS
A. The list and forms of annual financial statements shall include:
- Balance sheet
- Inconme statement
- Cash flow statement
- Notes to the financial statements
Form No. B 01 DN
Form No. B 02 DN
Form No. B 03 - DN
Form No. B 09 DN
1. Balance sheet
Company:....
Address:.
Form No. B 01 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)
BALANCE SHEET
as at the date ...(1)
Code
Explanation
100
110
111
112
120
121
ASSETS
17
V.01
V.02
Unit:.............
Figures Figures
at the
at the
closing opening
of the
of the
year (3)
year
(3)
4
5
129
200
18
()
()
()
()
()
()
(...)
(...)
()
()
()
()
()
()
()
()
()
()
130
131
132
133
134
135
139
140
141
149
150
151
152
154
2
158
210
211
212
213
218
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
250
251
252
258
259
260
261
V.03
V.04
V.05
3
V.06
V.07
V.08
V.09
V.10
V.11
V.12
V.13
V.14
262
268
V.21
270
SOURCE OF CAPITAL
A. LIABILITIES (300 = 310 + 330)
I. Short-term liabilities
1. Short-term borrowings and liabilities
2. Payable to sellers
3. Prepaid by purchasers
4. Taxes and charges payable to the State
5. Payable to employes
6. Costs payable
7. Internal payables
8. Payable for completed work under a construction
contract
9. Other short-term payables
10. Provisions for short-term payables
II. Long-term liabilities
1. Long-term payables to sellers
2. Long-term internal payables
3. Other long-term payables
4. Long-term borrowings and liabilities
1
5. Postponed income tax payable
6. Provisions for loss-of-employment allowances
7.Provisions for long-term payables
300
310
311
312
313
314
315
316
317
318
400
410
411
412
413
414
415
416
417
418
419
420
421
430
431
432
433
319
320
330
331
332
333
334
2
335
336
337
440
19
V.15
V.16
V.17
V.18
V.19
V.20
3
V.21
(...)
(...)
V.22
V.23
ITEMS
Explanation
1. Hired assets
2. Materials or goods held on behalf of other entities, or
received for processing
3. Goods received for sale on behalf of other entities, or
taken as goods on consignment or mortgages
4. Bad debts written off
5. Foreign currencies
6. Estimate for administrative or project costs
24
Figures at
the closing
of the year
(3)
Figures at
the opening
of the year
(3)
Chief accountant
(Signature, full name)
Director
(Signature, full name, seal)
Notes:
(1) Figures may not be inserted into items where data are not available, but the ordinal
number of items and code still remain unchanged.
(2) Figures in items with the sign (*) are recorded in negative numbers within the bracket
(...).
(3) With respect to an enterprise whose accounting year is a calendar year (X), the
figures at the closing of the yearmay be recorded as 31.12.X; the figures at the
opening of the year may be recorded as 01.01.X.
2. Income statement
Company: .................
Address:...............
Form No. B 02 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)
INCOME STATEMENT
Year
Code
Explanation
This year
2
01
3
VI.25
ITEMS
1
1. Revenue from sale of goods and provision
of services
2. Reductions in revenue
3. Net revenue from sale of goods and
provision of services (10 = 01 - 02)
4. Historical cost of goods sold
5. Gross profits from sale of goods and
provision of services (20 = 10 - 11)
02
10
11
20
20
VI.27
Unit:............
Previous
year
5
21
22
23
24
25
30
VI.26
VI.28
31
32
40
50
51
52
60
VI.30
VI.30
70
Prepared on the date..........
Prepared by
(Signature, full name)
Chief accountant
(Signature, full name)
Director
(Signature, full name, seal)
Form No. B 03 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March of the Moinister of Finance )
Code
Explanation
1
I. Cash flow from business activities
1. Revenue from sale of goods and provision of services and
other revenues
2. Payments to providers of goods and services
3. Payments to employes
4. Loan interest payments
5. BIT payments
6. Other revenues from business activities
7. Other payments for business activities
Net cash flow from business activities
21
01
02
03
04
05
06
07
20
21
This
year
4
Previous
year
5
22
23
24
25
26
27
30
31
32
33
34
35
36
40
50
60
61
70
VII.34
Lp, ngy ... thng ... nm ...
Prepared by
(Signature, full name)
Chief accountant
(Signature, full name)
Director
(Signature, full name, seal)
Notes: Figures may not be inserted into items where data are not available, but the ordinal
Company:...................
Address:................
Form No. B 03 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)
Code
Explanation
This year
01
22
Previous
year
5
2. Adjustment in items
- Amortization of fixed assets
- Provisions
- Unrealized foreign exchange gains or losses
- Gains or losses from investment activities
- Loan interest expenses
3. Profits from business activities prior to
changes in current capital
- Increase or decrease in accounts payable
- Increase or decrease in inventory
- Increase or decrease in accounts payable
(exclusive of loan interest expenses payable,
BIT payable)
- Increase or decrease in prepaid expenses
- Loan interest expenses already paid
- BIT already paid
- Other receivables from business activities
- Other payments for business activities
Net cash flow from business activities
II. Cash flow from investment activities
1.Payments for procurement and formation of fixed
assets and other long-term assets
2.Revenue from disposal or sale of fixed assets
and other long-term assets
3.Payments for borrowing or purchase of debt
instruments from other entity
4.Revenue from lending or re-sale of debt
instruments to other entity
5.Payments for investment in or capital contribution
to other entity
6.Revenue from investment in or capital
contribution to other entity
7.Revenue from loan interest, dividends and
distributed profits
Net cash flow from investment activities
III. Cash flow from financial operations
1.Revenue from issuance of shares, or from receipt
of capital contributed by owners
2.Payments for capital contributed by owners, or
for re-purchase of issued shares of the
ernterprise
3.Short-term or long-term loans received
4.Payments for principal of loans
5.Payments for finance lease liabilities
6. Dividends or profits paid to owners
Net cash flow from financial operations
Net cash flow in the period (50 = 20+30+40)
Cash and cash equivalents at the opening of
the period
Effect of changes in exchange rates on conversion
of foreign currencies
Cash and cash equivalents at the closing of the
period (70 = 50+60+61)
23
02
03
04
05
06
08
09
10
11
12
13
14
15
16
20
21
22
23
24
25
26
27
30
31
32
33
34
35
36
40
50
60
61
70
31
Chief accountant
(Signature, full name)
Director
(Signature, full name, seal)
Notes: Figures may not be inserted into items where data are not available, but the ordinal
Form No. B 09 DN
(issed together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)
24
At the closing
of the year
- Cash
- Deposit
- cash in transit
...
...
...
...
At the closing
of the year
...
Total
02- Short-term financial investments:
- Short-term securities investments
- Other short-term investments
25
At the
opening of
the year
...
...
...
...
At the
opening of
the year
Total
03- Other short-term receivables
...
...
...
...
...
...
At the closing
of the year
...
At the
opening of
the year
...
...
...
...
...
...
...
...
...
...
At the closing
of the year
...
...
...
...
...
...
...
...
...
...
At the
opening of
the year
...
...
...
...
...
...
...
...
...
...
At the closing
of the year
...
...
...
...
...
...
...
At the closing
of the year
...
...
...
...
26
At the
opening of
the year
...
...
...
...
...
...
...
At the
opening of
the year
...
...
...
...
Total
Buildings,
architectural
structures
Machinery,
equipment
Means of
transport or
transmissio
n
...
Other
tangible
fixed
assets
Total
27
...
Other
tangible
fixed
assets
Intangible
fixed
assets
Total
financially-leased
fixed assets
Blance at the
opening of the year
- Financially-leased
fixed assets in the
year
- Repurchase of
financially-leased
finxed assets
- Other increases
- Return of
financially-leased
fixed assets
- Other decreases
Balance at the
closing of the year
Accumulated
value of wear and
tear
Balance at the
opening of the year
- Amortization of
fixed assets in the
year
- Repurchase of
financially-leased
fixed assets
- Other increases
- Return of
financially-leased
fixed assets
- Other decreases
Blance at the
closing of the year
Net book value of
financially-leased
fixed assets
- As at the opening
date of teh year
- As at the closing
date of the year
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
(...)
Land use
right
Distribution
right
28
Copyright,
patent
...
Other
intangible
fixed
assets
Total
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
()
29
At the
closing of
the year
...
At the opening
of the year
...
...
...
Increased in
the year
Decreased in
the year
...
...
...
...
Figures at
the closing
of the year
- Infrastructure
Accumulated value of wear and
tear
- Land use right
- Buildings
- Buildings and land use right
- Infrastructure
Net book value of invested
property
- Land use right
- Buildings
- Buildings and land use right
- Infrastructure
* Explanation of data and other explanations:
-..............
13- Other long-term investments:
- Investments in shares
- Investments in bonds
- Investments in bills of exchange, treasury bonds
- Long-term loans
- Other long-term loans
Total
14- Long-term prepaid expenses
- Expenses prepaid for operational lease of fixed assets
- Expenses for establishment of the enterprise
- Expenses for reseach of great significance
- Expenses in the stage of initiating the project, unqualified to be
recognised as intangible fixed assets
- ...
Total
15- Short-term loans and liabilities
- Short-term loans
- Long-term liabilities falling due
Total
16- Taxes and charges payable to the State
- VAT
- Special Sales Tax (SST)
- Export/import duties
- Business Income Tax (BIT)
- Personal Income Tax (PIT)
- Natural Resources Tax
- Housing and land tax, and land rental
30
At the
closing of
the year
...
...
...
...
...
At the
closing of
the year
...
...
...
...
...
...
At the
opening of
the year
...
...
...
...
...
At the
opening of
the year
...
...
...
...
...
...
At the
closing of
the year
...
...
At the
opening of
the year
...
...
...
At the
closing of
the year
...
...
...
...
...
...
...
...
At the
opening of
the year
...
...
...
...
...
...
...
- Other taxes
- Fees, charges and other payables
Total
17- Expenses payable
- Advances on salary during the period of taking leave
- Expenses for major repair to fixed assets
- Expenses during the period of cessation of business activities
-
Total
18- Other short-term payables
- Surplus assets awaiting handling
- Labour union budget
- Social insurance
- Medical insurance
- Payables regarding equitization
- Receipt of short-term deposits or collateral
- Unrealized revenue
- Other payables
Total
19- Long-term internal payables
- Long-term internal loans
-...
- Other long-term internal payables
Total
20- Long-term loans and liabilities
a Long-term loans
- Bank loans
- Loans from other lenders
- Issued bonds
b Long-term liabilities
- Financially leased liabilities
- Other long-term liabilities
Total
...
...
...
At the
closing of
the year
...
...
...
...
...
...
At the
opening of
the year
...
...
...
...
At the
closing of
the year
...
...
...
...
...
...
...
...
...
At the
closing of
the year
...
...
At the
opening of
the year
...
...
...
...
...
...
...
...
...
At the
opening of
the year
...
...
...
At the
closing of
the year
...
...
At the
opening of
the year
...
...
...
...
...
...
...
...
...
...
...
...
Total amount
of payments
for financially
leased
liabilities
This year
Payment of
interest on
financially
leased
liabilities
Payment
of
principal
of
financially
leased
liabilities
From 1 tear
or less
31
Previous year
Total amount
Payment
of payments
of interest
for financially
on
leased
financially
liabilities
leased
liabilities
Payment
of principal
of
financially
leased
liabilities
Over 1 year
to 5 years
Over 5
years
21- Assets on which income tax is postponed, and the postponed income tax payable
a- Assets on which income tax is postponed:
At the
closing of
the year
- Assets on which the postponed income tax is related to the
difference which is temporarily non-taxable.
- Assets on which the postponed income tax is related to the
taxable loss, which have not yet been used
- Assets on which the postponed income tax is related to the
taxable preferential project, which have not yet been used
- Assets on which the income tax is posponed, and of which
recovery has been recognized from previous years
Assets on which the income tax is postponed
At the
opening
of the
year
Cui nm
u nm
A
Balance at the
opening of the
previous year
- Increase in capital
in the previous
year
- Profits in the
previous year
- Other increases
Decrease
in
capital in previous
year
- Loss in previous
year
- Other decreases
Owners
investment
capital
Surplus of
shareholders
equity
Owners
other
capital
Fund
shares
32
Differenece in
revaluation of
assets
Foreign
exchnage
differences
...
Source of
funds for
capital
construction
Total
Balance at the
closing of the
previous year /
Balance at the
opening of this
year
- Increase in capital
in this year
- Profits in this year
- Other increases
Decrease
in
capital in this year
- Loss in this year
- Other decreases
Balnace at
closing of
year
the
this
At the
closing of
the year
...
...
At the
opening of
the year
...
...
...
...
This year
Previous
year
...
...
...
...
...
...
...
...
...
...
...
...
d- Dividends
- Dividends published after the date of closing the accounting year:
+ Dividend published for ordinary shares:.................
+ Dividend published for preference shares:..................
- Preference shares accumulated dividends which have not been recognised:.......
- Shares
At the
closing of
the year
...
...
...
...
...
...
...
...
33
At the
opening of
the year
...
...
...
...
...
...
...
...
+ Ordinary shares
+ Preference shares
...
...
...
...
...
...
At the
closing of
the year
At the
opening of
the year
...
...
...
...
...
...
...
...
...
...
34
...
Previous
year
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
This year
...
...
...
...
...
...
(...)
...
...
...
This year
...
...
...
...
...
...
...
...
...
This year
- Interest on loans
- Payment discount, gains from sale of deferred payment goods
- Loss from disposal of short-term or long-term investments
- Loss from sale of foreign currency
- Realised foreign exchange losses
- Unrealised foreign exchange losses
- Provisions for reduction in prices of short-term or long-term
investments
- Other financial expenses
Total
31- Current BIT expenses (Code 51)
- BIT expenses calculated on taxable income of the current year
- Inclusion of BIT expenses of previous years in current BIT
expenses of this year
- Total of current BIT expenses
32- Postponed BIT expenses (Code 52)
35
Previous
year
...
...
...
...
...
...
(...)
...
...
...
Previous
year
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Previous
year
...
...
...
...
...
...
...
...
...
...
This year
Previous
year
This year
Previous
year
()
()
()
()
()
()
This year
Previous
year
...
...
...
...
...
...
...
...
...
...
...
...
Nm nay
Nm trc
36
Chief accountant
(Signature, full name)
full
Notes:
(1) Figures will not be inserted into items where data are not available, but the ordinal
number of items and code still remain unchanged.
Form B 01a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance )
1
a SHORT-TERM ASSETS
Code Explanation
2
100
37
Amount
at the
closing
of the
quarter
4
Unit:.............
Amount at the
opening of the
year
5
(100)=110+120+130+140+150
I. Cash and cash equivalents
1.Cash
... (*)
110
111
Note:(*) Items and codes in this mid-year balance sheet are similar to those of the annual balance
sheeet Form B01-DN.
Prepared on the date ....
Prepared by
Chief accountant
Director
(Signature, full name)
(Signature, full name)
(Signature, full name, seal)
Form B 02a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
Quarter ...Year...
Unit:............
Code
ITEMS
1
1. Turnover from sale of goods and
provision of services
... (*)
Explanation
Quarter ...
This
year
4
Previous
year
5
Accumulated from
the opening of the
year to the closing
of this quarter
This
Previous
year
year
6
7
Notes: (*) Items and codes in this mid-year income statement are similar to those of the annual
income statement Form B02 DN.
Prepared on the date . ...
Prepared by
Chief accountant
Director
(Signature, full name)
(Signature, full name)
(Signature, full name,
seal)
Form B 03a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
Codes
38
Explanation
01
02
Notes:(*) Items and codes in this mid-year cash flow statement are similar to those of the annual
cash flow statement Form B03 DN
Prepared on the date . ...
Prepared by
Chief accountant
Director
(Signature, full name)
(Signature, full name)
(Signature, full name, seal)
Company: .................
Address:...............
Form B 03a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
1
I. Cash flow from business activities
1. Pretax profits
2. Adjustments to items
- Amortization of fixed assets
(*)
Codes
Explanation
01
02
Notes: (*) Items and codes in this mid-year cash flow statement are similar to those of the annual
cash flow statement Form B03 DN.
Prepared by
(Signature, full name)
Chief accountant
(Signature, full name)
Form B 09a - DN
39
Address: ..............................
40
Chief accountant
(Signature, full name)
Director
(Signature, full name, seal)
Form B 01b DN
Form B 02b DN
Form B 03b DN
Form B 09a DN
Form B 01b DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
MID-YEAR BALANCE SHEET
(in summary form)
Quarter... Year ...
As at the date ...
Codes
Explanation
ASSETS
1
A SHORT-TERM ASSETS (100=110+120+130+140+150)
41
100
110
120
130
140
150
Figues at
the
closing
of the
quarter
4
Unit:.............
Figures at
the opening
of the year
5
200
210
220
240
250
260
270
SOURCES OF EQUITY
A LIABILITIES (300 = 310+ 330)
300
I. Short-term liabilities
II. Long-term liabilities
310
330
400
I. Owners equity
II. Other budgets and funds
410
430
Prepared by
(Signature, full name)
440
Chief accountant
(Signatur, full name )
Form B 02b DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
Unit:............
Quarter....
ITEMS
1
1. Turnover from sale of goods and
provision of services
2.
Turnover
from
financial
operations and other revenues
3. Pretax profits
4. After-BIT profits
Prepared
(Signature, full name)
Codes
Explanation
2
01
This
year
4
Previous
year
5
Accumulated from
the opening of the
year to the closing
of this quarter
This
Previous
year
year
6
7
31
50
60
Chief accountant
(Signature, full name)
42
Mu s B 03b DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
1. Net cash
activities
Items
Codes
Explantion
flow
business
20
30
3. Net cash
operations
40
flow
from
from
financial
50
60
61
70
Unit: ...........
Accumulated from the
opening of the year to the
closing of this quarter
This year
Previous
year
Chief accountant
(Signature, full name)
Director
(Signature, full name, seal)
43
PAR T III
I/ GENERAL PROVISIONS
44
The accounting document must include full copies regulatedc for each type of
document. In respect of a document including many copies, all copies must be prepared one
time with the same content by using computers, typewriters or carbon-paper. In a special
case where all copies cannot be written one time, they can be written twice but the
consistency and legality of all copies of the document must be ensured.
Accounting documents prepared by computers must contain all items stipulated for the
accounting document.
4. Signing of accounting documents
To be valid, all accounting documents must bear full signatures of people whose
position is provided for on the accounting document. In particular, electronic documents must
bear electronic signatures in accordance with law. All signatures on theaccounting document
must be signed by pen or fountain-pen, and should not be signed in red ink or by pencil. With
respect to the accounting document for payment, each of its copy must besigned. The
signature of one person on the accounting must be consistent and identical to the signature
which has been registered as regulated. Where the signature is not registered, the signture in
the following times must be identical to signtures in previous times.
An enterprise which has no chief accountant must appoint a person to act as an accountant
to carry out transactions with customers or the bank, the signture of the chief accountant shall
be replaced with the signature of that accountant. The accountant shall have the duties,
responsibilities and right stipulated for the chief accountant.
The signatures of the head of an enterprise (general director, director or an authorised
person) and of the chief accountant (or an authorised person) and the seal stamped on the
accounting document must be identical with the specimen signatures and seal which is valid
and has been registered with the bank. The signature of an accountant on the accounting
document must be identical to the signature registered with the chief accountant.
The chief accountant (or an authorised person) shall not be permitted to sign per pro the
head of the enterprise. An authorised person shall not be allowed to delegate his authorised
power to another person.
Enterprises are required to open a register of specimen signatures of the treasurer,
storekeeper, accountants, chief accountant (and an authorised person), general director (and
an authorised person). The register of specimen signtures must be number on eachj page,
and the space between two consecutive pages must be stamped with a seal managed by the
head of the enterprise (or an authorised person). Each person must sign three specimen
signtures in the register.
Individuals who have the right or who are are authorised to sign accounting documents shall
not sign such documents when they are not recorded or are recorded incompletely.
The delegation of authority to sign accounting documents shall be stipulated by the (general)
director of the enterprise in accordance with the law and the management requrements to
ensure that assets are controlled tightly and safely.
45
46
No
Name of document
Serial
number
Nature
Compulsory
form (*)
Instructional
form (*)
1
2
3
4
5
6
7
8
9
10
11
12
47
01a-LTL
01b-LTL
02-LTL
03-LTL
04-LTL
05-LTL
x
x
x
x
x
x
06-LTL
07-LTL
08-LTL
09-LTL
x
x
x
x
10-LTL
11-LTL
x
x
1
2
3
4
5
6
7
1
2
1
2
3
4
5
6
7
8
9
10
II/ Inventory
Goods-received note
Goods-dispatched note
Minutes on testing materials, tools,
products, goods
Slip of materials left at the closing of
the period
Minutes on inventorying materials,
tools, products, goods
Statement of purchased goods
Statement of allocation of raw
materials, materials, tools,
instruments
III/ Sale of goods
Statement of payments for goods
supplied on a consignment basis
Counter cards
IV/ Currency
Note of receipts
Note of payments
Request for advance
Voucher for payment of advance
Request for payment
Receipt for collection of money
Statement of gold, silver, precious
metals, gemstones
Statement of fund inventory (used for
VND)
Statement of fund inventory (used for
foreign currencies, gold, silver...)
Statement of payments
01-VT
02-VT
03-VT
x
x
x
04-VT
05-VT
06-VT
07-VT
x
x
01-BH
02-BH
01-TT
02-TT
03-TT
04-TT
05-TT
06-TT
07-TT
x
x
x
x
x
x
x
08a-TT
08b-TT
09-TT
01-TSC
02-TSC
03-TSC
x
x
04-TSC
05-TSC
06-TSC
x
x
x
V/ Fixed assets
1
2
3
4
5
6
48
1
2
3
4
5
6
7
8
9
x
x
01GTKT-3LL
02GTGT-3LL
03 PXK-3LL
x
x
x
04 HDL-3LL
05 TTC-LL
x
x
04/GTGT
I- G EN ER A L PRO VISI ON S
1- Accounting books
Accounting books are used to record, systematize and store all economic and financial
transactions that happen chronologically and relate to the enterprise.
Enterprises are required to implement the regulations on accounting books in the
Accounting Law and Government Decree No. 129/2004/N-CP dated 31/5/2005, making
detailed regulations and providing guidelines for implementation of a number of Articles of the
Accounting Law regarding the field of business, in the implementing documents and in this
accounting system.
2/ Types of accounting books
Each enterprise shall only use a system of accounting books for an accounting year.
The accounting books shall include the general accounting books and the detailed
accounting books.
The general accounting books shall include the journal and the ledger.
The detailed accounting books shall include the Detailed accounting books or cards.
49
The State makes mandatory regulations on forms and contents of accounting books,
and the method of recording on the ledger and journal; and makes instructional regulations
on Detailed accounting books or cards.
2.1. General accounting books
1/ The journal is used to record economic and financial transactions occuring
chronologically in each accounting period and in an accounting year, and corresponding
accounts of those transactions. The accounting figures on the journal show the total amounts
in the debit side and the credit side of all accounting accounts used by the enterprise.
The journal must show fully the following items:
- Date of making entries in the journal;
- Serial number and date of accounting documents serving as a basis for recording
the journal;
- Summary contents of the economic or financial transaction occurring;
- Amount of money of the economic or financial transaction occurring.
2/ The ledger is used to record economic or financial transactions occuring in each
accounting period and in an accounting year in conformity with the accounting accounts
stipulated in the system of accounting accounts applicable to enterprises. The accounting
figures on the ledger show the general condition of assets, sources of equity, business
activities and results of an enterprise.
The ledger must show fully the following items:
- Date of making entries in the ledger;
- Serial number and date of accounting documents serving as a basis for recording
the ledger;
- Summary contents of the economic or financial transaction occurring;
- Amount of money of the economic or financial transaction occurring, which is
recorded in the debit side or credit side of the account.
2.2 Detailed accounting books or cards
The detailed accounting books are used to record economic or financial transactions
related to accounting objects which need to be monitored in detail in accordance with the
management requirements. Figures on the detailed accounting books provide information
necessary for management of each type of asset, source of equity, turnover and expenses
which have not been shown on the journal and the ledger.
The number and structure of detailed accounting books are not stipulated
compulsively. Enterprises shall base on the States instructional regulations on detailed
accounting books and management requirements of enterprises to establish detailed
accounting books necessary and appropriate for them.
3. System of accounting books
Each accounting unit shall only use an official and sole system of accounting books for
an accounting year. An enterprise must, based on the system of accounting accounts applied
by the enterprise and its management requirements, establish general accounting books and
detailed accounting books which are necessary
4. Responsibilities of persons who keep and make entries in accounting books
Accounting books must be managed tightly by individuals who are appointed to keep
and make entries in such books. When accounting books are given to whichever employee,
50
that employee must be responsible for making entries in the books and keeping such books
during the period for which the accounting books are used.
When the employee keeping and making entries in accounting books is changed, the
chief accountant must organise the handover of responsibilities between the old and new
employees. The minutes on handover of responsibilities must be signed and certified by the
chief accountant
5. Making entries in accounting books by hand or by computer
An accounting unit is permitted to make entries in accounting books by hand or by
computer.
Where an accounting unit makes entries in accounting books by hand, it must comply
with the regulations on accounting forms and accounting books as stated in Section IIAccounting Forms. The unit is permitted to further establish detailed accounting books
based on its management requirements.
Where an enterprise makes entries in accounting books by computer, it shall be
permitted to either purchase or construct itself an accounting form on computer accordingly.
The computer accounting form applied by the enterprise must ensure the following
requirements:
- Having necessary general accounting books and detailed accounting books to meet
the accounting requirements as regulated. General accounting books must contain full items
in accordance with the regulations on accounting books.
- Complying with the regulations on establishing, recording, closing and amending
books of account in accordance with the Accounting Law, the implementing documents and
the regulations in this accounting system.
- An enterprise must base on standards and conditions of the accounting software
stipulated by the Ministry of Finance in Circular No. 103/2005/TT-BTC dated 24 November
2005 to select an accounting software appropriate to its management requirements and
conditions
6. Establishing and recording books of account
6.1- Establishing books of account
Books of account must be opened at the opening of an accounting year. With respect
to a newly established enterprise, books of account must be opened from the date of its
establishment. The enterprises legal representative and chief accountant shall be
responsible for approving hand-recorded accounting books before thay are used, or
approving official accounting books after thet have been printed out from a computer.
Books of account must be the ones printed or prepared beforehand, and may be
bound into books or left in separate sheets. Having been used, such sheets must be bound
together into books for filing.
Before using books of account, an enterprise must complete the following procedures:
With respect to books of account in the form of books:
On the first page of such books, it is required to clearly record name of the enterrprise,
name of the book, date of opening the book, the accounting year, and the period for which
the book is recorded. The accounting books must contain full names and signatures of the
person keeping and recording them, the chief accountant and the legal representative of an
51
enterprise, the date of closing the books or the date of transferring the books to another
person
Books of account must be numbered from the first page to the last page; and the
space between two consecutive pages of the accounting books.
With respect to books of account in the form of loose sheets::
It is required to record on the top of each loose sheet the enterprises name, the
ordinal number of each loose sheet, the books name, the month in which the book is used,
and full name of the person keeping and recording the book. Before being used, loose sheets
must be signed and certified by the enterprises director or an authorised person, and
stamped with the enterprises seal. Loose sheets must be kept safely and arranged in order
so that they can be found easily.
6.2- Recording books
The recording on books of account must be based on audited accounting documents.
All data recorded on books of account must be supported by legal and valid accounting
documents.
6.3- Closure of books of account
At the closing of an accounting period, books of account must be closed before
financial statements are prepared. In addition, books of account must be closed in the case of
an inventory or in other cases as regulated by law.
7. Amendment to accounting books
7.1- Upon discovery that the hand-recorded books of account contain mistakes
in the process of recording books of account, an enterprise shall not be permitted to erase
such mistakes which cause a loss of falsely-recorded information or data, but shall make an
amendment based on one of the following methods:
(1)- Method of rectification:
This method is used to rectify mistakes by drawing a line to delete the falsely-recorded
data, howwever, it is required that the mistakes be seen clearly. Above the deleted data,
number or words shall be recorded in ordinary ink, and the signature of a chief accountant or
a person in charge of accounting is put besides the place of amendment. This method shall
be applied in the following cases:
- Mistakes in explanation, unrelated to the corresponding relation between accounts;
- Mistakes not affecting the otal sum.
(2)- Method of recording negative number (also called method of recording in red ink):
This method is used to amend mistakes by: recording in red ink or recording in
parentheses the falsely-made entries to cancel such entries. Recording properly-made
entries in ordinary ink to substitute for the falsely-made entries.
This method shall be applied in the following cases:
- Mistakes as to corresponding relation between accounts, resulted from falsely-made
entries which cannot be rectified by the method of rectification
- Discovery of mistakes after financial statements have been submitted to the competent
body.
In this case, amendment shall be made in the accounting book in the year in which
mistakes are discovered, based on the non-retroactive or retroactive method in accordance
52
with the regulations of the Accounting Standrad No.29 Change in accounting policy,
accounting esttimates and mistakes;
- Mistakes by which an entry is made in an account where the sum has been recorded
many times, or where the falesely-recorded number is larger than the properly-recorded
number.
When applying the method of recording negative numbers to rectify the mistake, an
enterprise must prepare a rectification document signed and certified by the chief accountant
(or by the person in charge of accounting).
(3)- Method of making additional entry:
This method shall be applied in the case where an accountant records properly the
corresponding relation between accounts but the sum entered up in books of account is
smaller than the one rcorded on documents, or where the accountant omits, not adding up all
the money recorded on documents. When making an amendment under this method, the
accountant must prepare additional registration documents, entering up in ordinary ink the
short money in the book of account.
7.2- Amendment in the case of recording the books of account by computer
(1)- Where mistakes are discovered before the annual financial statements are
submitted to the competent State body, the accountant must make a direct amendment on
computer accounting books of that year;
(2)- Where mistakes are discovered after the annual finacial statements are submitted
to the competent State body, the acountant must make a direct amendment on the computer
accounting book of the year in which mistakes are discovered, making a note on the last line
of that computer accounting book.
(3)- When making entries in the accounting book by computer, all amendments shall
be made under the method of recording negative numbers or the method of making
additional entry
.
7.3- When the annual finalisation report is approved or when the inspection,
examination or audit is closed and official conclusions are made, if there is a decision by
which the finacial statements data related to those recorded on accounting books must be
amended, the accounting unit has to amend the accounting books and the balance of
relevant accounts based on the regulated method. The amendment shall be directly made on
accounting books of the year in which mistakes are discovered, and the accountant must
make a note on the last page (last line) of such accounting books in order to make it easy for
collation and examination.
8/ Adjustment in accounting books
Where, due to a change in the accounting policy or a discovery of material
misstatements in previous years, an accounting unit must make a retroactive amendment in
accordance with the regulations of the Accounting Standard No.29 Changes in the
accounting policy, accounting estimates and mistakes, the accountant must amend the
opening balance in relevant accounts on the general accounting books and detailed
accounting books.
9/ Forms of accounting books
53
(1)- An enterprise shall be permitted to apply one of the five following accounting
forms:
-
In each form of accounting books, there are specific regulations on number, structure,
form and order of accounting books, method of recording, and relations between accounting
books.
(2)- An enterprise shall, based on the size and characteristics of its business and
production activities, its management requirements, professional skills of its accountants and
its technical equipment, select an appropriate accounting form and must comply with the
regulations of that form of accounting books, including kinds of books and structure of such
books, collation and examination, order, and method of recording accounting books.
II. ACCOUNTING FORM
54
After being examined and collated, data recorded on the ledger and the detailed listing
(prepared from Detailed accounting books or cards) shall be used to make out financial
statements.
In principle, the total debits and credits on the balance sheet must equal the total
debits and credits on the general journal (or the general journal and special journals after
rejecting the overlapped data on special journals) of the same period.
Table 1
ORDER OF MAKING ENTRIES IN THE ACCOUNTING BOOK WHICH IS IN THE ACCOUNTING FORM
OF A GENERAL JOURNAL
Accounting documents
Special
journal
c bit
Detailed accounting
books or cards
GENERAL JOURNAL
detailed listing
LEDGER
Balance sheet
FINANCIAL STATEMENT
Note:
Record daily
Record in the late month or periodically
Collation and examination
55
Total debits
Total credits
= of all
= of all
accounts
accounts
=
Total creditsof all accounts
(4) Detailed accounting books or cards must also be closed to add up debits and credits
and calculate balance in the late month of each item. Based on the closed data of
items, the accountant prepares the detailed listing for each account. Data on the
detailed listing shall be collated with debits, credits and balance in the late month of
each account in the Journal-Ledger.
56
The closed data on the Journal-Ledger and the detailed listing, after being examined
and collated, shall be used for making out financial statements.
Table No.2
ORDER OF MAKING ENTRIES IN THE ACCOUNTING BOOK WHICH IS IN THE ACCOUNTING FORM
OF A JOURNAL-LEDGER
Accounting documnets
Cash-book
General
listing of
accounting
documents of
the same type
JOURNAL-LEDGER
S,
th
Detailed
accounting
k
ton
books
chi titor
cards
Detailed
listing
FINANCIAL
STATEMENTS
Note:
Record daily
Record in the late month
Collation, examination
57
The accounting form of registration documents shall include the following accounting
books:
- Registration documents;
- Register of registration documents;
- Ledger;
- Detailed accounting books or cards.
3.2/ Order of the recording on accounting books which are in the form of regitration
documents (Table No.3)
(1)- Every day, based on accounting documents or the general listing of accounting
documents of the same type which have been examined and are used for making entries in
accounting books, the accountant shall prepare registration documents. The accountant
shall, based on registration documents, enter up in the register of registration documents and
then make entries in the ledger. Having been used as a basis for preparing registration
documents, accounting documents shall be used for entering up in relevant Detailed
accounting books or cards.
. (2)- In the late month, the accountant must close accounting books and work out the
total sum of economic or financial transactions in the month on the register of registration
documents, and calculate the total debits and credits and the balance in each account on the
ledger. The acountant then shall base on the ledger to prepare the balance sheet.
(3)- Having been collated and considered to be proper, data recorded on the ledger
and the detailed listing (made out from Detailed accounting books or cards) shall be used for
preparation of financial statements.
The collation and examination must ensure that the total debits and credits in all accounts
of the balance sheet must be the same, and equal the total sum on the register of
registration documents. The total debits and credits in accounts on the balance sheet must
be the same, and the balance in each account on the balance sheet must be equal to the
balance in each corresponding account on the detailed listing.
58
Table No.3
ORDER OF THE RECORDING ON ACCOUNTING BOOKS WHICH ARE IN THE ACCOUNTING FORM
OF REGISTRATION DOCUMENTS
Accounting documents
Cash-book
Register of
registration
documents
General listing of
accounting
documents of the
same type
S,
th
Detailed
k
ton
accounting
chibooks
titor
cards
REGISTRATION
DOCUMENTS
Detailed
listing
Ledger
Balance sheet
FINANCIAL
STATEMENTS
Note:
Record daily
Record in the late month
Collation, examination
59
4.2/ Order of the recording on accounting books which are in the form of
Journal-Document (Table No.4)
(1). Every day, based on accounting documents which have been examined, the
accountant shall take data from those accounting documents and directly record them on the
Journal-Document or on the relevant list or detailed book.
With respect to production or business costs which are incurred many times or which
are alloccated, original documents shall at first be gathered and classified in tables of
allocation, afterward the accountant shall take resulting data from tables of allocation and
record them on the relevant lists and Journal-Documnet.
With respect to Journals-Documents on which the recording is based on the total data
on the lists or detailed books, the accountant shall, in the late month, transfer such data to
the Journals-Documents.
(2). In the late month, the accountant shall close books, add up data on JournalsDocuments, examine and collate data on Journals-Documents with those on detailed
accounting books or cards, and on the relavant detailed list, and shall take the total data from
Journals-Documents to directly enter them up in the ledager.
With respect to accounting documents related to detailed accounting books or cards,
data on such documents shall be directly recorded on relevant books or cards. In the late
month, the accountant shall add up data on detailed accounting books or cards and, based
on such detailed accounting books or cards, prepare the detailed listings for each account,
which are used to collate with the ledger.
The total data in the ledger and a number of detailed items in the Journal-Document, in
the list and the detailed listings shall be used to make out financial statements.
Table No.4
ORDER OF THE RECORDING ON ACCOUNTING BOOKS WHICH ARE IN THE ACCOUNTING FORM
OF JOURNAL-DOCUMENT
Accounting documents
and tables of allocation
List
JOURNALDOCUMENT
NHT K
Ledger
FINANCIAL
STATEMENTS60
Detailed accounting
books or cards
Detailed listing
Note;
Record daily
Rcord in the late month
Collation, examination
61
Table No.5
ORDER OF THE RECORDING ON ACCOUNTING BOOKS WHICH ARE IN
THE COMPUTER ACCOUNTING FORM
ACCOUNTING BOOKS
ACCOUNTING
DOCUMENTS
- General accounting
books
- Detailed accounting
books
ACCOUNTING
SOFTWARE
BNG TNG HP
CHNG T K
TON CNG LOI
- Financial statenments
- Administration accounting
report
COMPUTER
Note:
Input daily data
Print out books and reports at the end of month, year
Collation, examination
No
Name of books
Serial
number
Registration
documents
JournalDocument
01
Journal-Ledger
S01-DN
02
Registration documents
S02a-DN
03
S02b-DN
04
S02c1-DN
S02c2-DN
62
Accounting form
No
Name of books
Serial
number
Registration
documents
JournalDocument
05
General journal
S03a-DN
06
S03a1-DN
07
S03a2-DN
08
Purchase journal
S03a3-DN
09
Sales journal
S03a4-DN
10
S03b-DN
11
S04-DN
S04a-DN
S04b-DN
S05-DN
13
Balance sheet
S06-DN
14
Cash book
S07-DN
15
S07a-DN
16
Deposit book
S08-DN
17
S10-DN
18
S11-DN
19
S12-DN
20
S21-DN
21
S22-DN
22
S23-DN
23
S31-DN
24
S32-DN
25
S33-DN
26
S34-DN
27
S35-DN
28
S36-DN
29
S37-DN
63
Accounting form
No
Name of books
Serial
number
Registration
documents
JournalDocument
services
30
S38-DN
31
S41-DN
32
S42-DN
33
S43-DN
34
S44-DN
35
S45-DN
36
S51-DN
37
S52-DN
38
S61-DN
39
S62-DN
40
S63-DN
The order and method of making entries in accounting books, and the relation between
accounting books in each accounting form are stipulated in the above Section II Accounting
Forms.
* * *
64