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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 48/2006/QĐ-BTC
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Hanoi, September 14, 2006
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DECISION
PROMULGATING
ACCOUNTING POLICY FOR SMALL AND MEDIUM-SIZED ENTERPRISES
THE MINISTER OF FINANCE
Pursuant to the Law on Accounting No.
03/2003/QH11 on June 17, 2003;
Pursuant to the Government’s Decree No.
129/2004/NĐ-CP dated May 31, 2004 detailing and providing guidance on a number
of articles of the Law on Accounting in business;
Pursuant to the Government’s Decree No.
77/2003/NĐ-CP dated July 1, 2003 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No.
90/2001/NĐ-CP dated November 23, 2001 on support for development of small- and
medium-sized enterprises.
At the request of the Director of the
Department of Audit and Accounting Regulation and the Chief of Office of the
Ministry of Finance,
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Article 1. "Accounting policy for small
and medium-sized Enterprises" is promulgated which applies to all small
and medium-sized enterprises, all economic sectors in the whole country which
are limited liability companies, joint-stock company, partnership, private
enterprises and cooperatives. Accounting policy for small and medium-sized enterprises
includes 5 parts:
Part 1 General Provisions;
Part 2 System of accounts;
Part 3 Financial reporting system;
Part 4 Regulations on accounting vouchers;
Part 5 Regulations on accounting books
Article 2. Small and medium-sized enterprises base on "Accounting policy for
small and medium-sized enterprises" issued under this Decision to conduct
research, concretize
and apply the accounting policy, specific regulation
on contents and application of the list of accounts, vouchers, accounting
books, selection of types of accounting books and financial statements in
accordance with characteristics of production, business and management
requirements of each area of operation, each type of enterprise. If there are
any amendments and supplements to level-1 account or level-2 account or
amendments to financial statements, a written agreement by the Ministry of
Finance is a must.
Article 3. Accounting policy for small and
medium-sized enterprises does not apply to state-owned enterprises, state-owned
one-member limited liability companies, joint-stock company listed on securities
market, agricultural cooperatives and credit cooperatives.
Small and medium-sized enterprises which are subsidiaries
shall implement accounting policy as stipulated by their parent company.
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Article 4. Limited liability companies,
joint-stock company unlisted in securities market , partnership and private
enterprises which have large size shall apply accounting policy for enterprises
issued under the Minister of Finance’s Decision No. 15/2006 / QD-BTC dated March
20, 2006. A small
and medium-sized enterprise which applies accounting policy for enterprises issued
under Decision No. 15/2006 / QD-BTC dated March 20, 2006 must notify Tax
authority which manages such enterprise and must implement the policy stably at
least for 2 years. If it changes into accounting policy for small and
medium-sized enterprises, it must notify Tax authority again.
Article 5. This Decision takes effect after 15
days from the date of the Official Gazette.
This Decision replaces the Minister of Finance’s Decision
No.1177 TC / QD / CDKT dated December 23, 1996 promulgating "accounting
policy for small and medium-sized enterprises" and the Minister of
Finance’s Decision No.144/2001 / QD-BTC dated December 21, 2001 on
“supplementation and amendment of accounting policy for small and medium-sized
enterprises issued under Decision No. 1177-TC / QD / CDKT".
Small and medium-sized enterprises shall
close their accounting books on December 31, 2006 in order to transfer the old
account balance to new account from January 1, 2007 under accounting policy
issued under this Decision.
The accounting provisions that are not
specified in this Decision shall comply with the Law on Accounting and Decree
No. 129/2004 / ND-CP dated May 31, 2004 of the Government on providing
instructions on the implementation of a number of articles of the Law on
Accounting in business.
Article 6. Department of Taxation in
central-affiliated cities and provinces shall cooperate with relevant
departments to assist People’s Committee in central-affiliated cities and
provinces in providing guidance and inspecting the implementation of accounting
policy for small and medium-sized enterprises in administrative
division.
The Director of the Department of Audit and Accounting Regulation,
the Director of the General Department of Taxation, the Chief of the Ministry
Office, the Director of the Department of enterprise finance and the heads of
relevant units shall be responsible for guidance, inspection and implementation
of this Decision./.
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PP.MINISTER
DEPUTY MINISTER
Tran Van Ta
Part 1
GENERAL PROVISIONS
1.
"Accounting policy for small and medium-sized Enterprises" applies to
all small and medium -scale enterprises of all economic sectors economic
sectors in the whole country, including: limited liability companies,
joint-stock companies, partnerships, private enterprises and cooperatives
Accounting policy of small and medium-sized enterprises does
not apply to state-owned enterprises, state-owned one-member limited liability
companies, joint-stock companies listed on securities market, agricultural
cooperatives and credit cooperatives.
Limited liability companies, joint-stock companies,
partnership and private enterprises having large size shall apply accounting
policy of enterprises issued under the Minister of Finance’s Decision No.
15/2006 / QD-BTC dated March 20, 2006. Medium-sized enterprises may apply
accounting Policy for enterprises issued under Decision No. 15/2006 / QD-BTC
dated March 20, 2006 but must notify Tax authority which manage such enterprises
and must implement the policy stably at least for 2 years. If such medium-sized
enterprises changes into accounting policy for small and medium-sized
enterprises, they must change from the beginning of fiscal year and notify Tax
authority again.
Small and medium-sized enterprises in specific areas such
as: electricity, oil and gas, insurance, securities ... shall apply specific
accounting policy issued or approved to issue by the Ministry of Finance.
Small and medium-sized enterprises which are subsidiaries
shall implement accounting policy as stipulated by their parent company.
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2.
Accounting policy for small and medium-sized enterprises is formulated based on
complete application of 7 common accounting standards, incomplete application
of 12 accounting standards and non-application of 7 accounting standards because
these standards do not arise in small and medium-sized enterprises or they are too
complex and unsuitable for small and medium-sized enterprises (attached table).
2.1 Completely applied accounting standards
No
Standard’s code and name
1
Standard No. 01- Framework
2
Standard No. 05- Investment property
3
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4
Standard No.16- Borrowing costs
5
Standard No.18- provisions, contingent assets and
contingent liabilities
6
Standard No.23- Events arising after the end of the accounting
year
7
Standard No.26 – Related parties disclosures
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No
Standard’s code and name
Unapplied content
1
Standard No.02- Inventories
Allocation of fixed overheads under normal capacity of
machinery.
2
Standard No.03- Tangible fixed assets
Depreciation period and method
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Standard No.04- Intangible fixed assets
4
Standard No.06 –Leases
Selling and subleasing operating
leased assets
5
Standard No.07 – Accounting for investment in associate
companies
Equity capital method.
6
Standard No.08 – Financial reporting of interest in joint ventures
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- When a
venturer contributes assets to a joint venture, if the joint-venture capital contributor has transferred ownership of
assets, the venturer should recognise only that portion of the gain or loss
which is attributable to the interests of the other venturers.
- When a venturer sells assets to a
joint venture : Where a venturer has transferred ownership
and the assets are retained by the joint venture without selling to an
independent third party, the venturer should recognise only that portion of
the gain or loss which is attributable to the interests of the other
venturers.; Where the joint venture resells the assets to an independent
third party, the venturer is entitled to recognise that portion of the actual
gain or loss which arises from the sale of asset to Joint Venture.
7
Standard No.10- Effect of fluctuations in foreign exchange
rates
Exchange rate differences arising upon conversion of
financial statements of foreign-based establishments.
8
Standard No.15- Construction contracts
Recording revenues, expenses of construction contract in
case contractor is paid according to the schedule.
9
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Deferred income tax.
10
Standard No.21 – Presentation of financial statements
Reducing the requirements for presentation in the report.
11
Standard No.24- Cash flow statement
encouraging to apply, not required
12
Standard No.29 – changes of accounting policies,
accounting estimates and errors
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2.3 Unapplied accounting standards
No
Standard’s code and name
1
Standard No. 11 – Business combination
2
Standard No. 11- Insurance contract
3
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4
Standard No. 25-Consolidated Financial statements and
accounting for investments in subsidiaries
5
Standard No. 27 - Interim financial statements.
6
Standard No. 28 –Segment reporting
7
Standard No. 30- Earning per share
3. Numerals, language,
and unit used in accounting
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- The currency unit is Vietnam dong (the national symbol is
"d" and the international symbol is "VND"). Transactions
must be recorded in the original currency and in dong, at the applicable
exchange rate, or recorded in the original currency and converted into dong at
the applicable exchange rate announced by the State Bank of Vietnam at the time
of such transaction in case such transactions is conducted in a foreign
currency, unless otherwise prescribed by law; Where a particular form of
foreign currency does not have an exchange rate with the dong, it must be converted
via a convertible form of foreign currency.
- Item unit and working time unit applies to small and
medium-sized enterprises is official units of measurement of the Socialist
Republic of Vietnam; if enterprises use any other units of measurement, such
units of measurement must be converted into the official measurement units of
the Socialist Republic of Vietnam.
4. Accounting period
Accounting period applies to small and medium-sized
enterprises is accounting year. An annual accounting year includes twelve
months, from January 1 to 31 March of a calendar year. An accounting unit that has
its own characteristics of organizations and operation is entitled to choose an
annual accounting year that includes full twelve months according to calendar
year, starting from the beginning of the first day of a month at the beginning
of any one quarter until the end of the last day of the last month of the
previous quarter in the following year and then notify the Tax authority.
Small and medium-sized enterprises must prepare and submit
financial statements to the State agencies under accounting year.
5. Inventory of assets
Asset inventory is weighing, measuring, counting the number;
recognizing and assessing the quality and value of assets, capital at the time of
inventory to inspect and compare them with the figures in accounting books.
Small and medium-sized enterprises must inventory assets in
the following cases:
- At the end of accounting year, before the financial
statements;
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- Ownership transformation;
- Occurrence of fires, floods and other unusual damage;
- Revaluation of assets under a decision of competent State
agencies;
- Other cases prescribed by law.
After an inventory of assets, enterprises must prepare
general reports on inventory results. Where there are differences between the
actual inventory data with the data recorded in accounting books, accounting
unit must determine the cause and record the differences and treatment results
in accounting books before preparing financial statements.
The inventory must recognize the actual assets,
asset-forming sources. The person who prepares and signs the general reports on
inventory results shall be responsible for the results of the inventory.
6. Disclosure of financial statement
The disclosures in the income
statement of small and medium-sized enterprises should include:
- Assets, liabilities and equity;
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- Income summary;
- Income of workers.
Form and duration of disclosure of financial
statements
Financial statement shall be disclosed under the following
forms:
- Issuance of publications;
- Written notification;
- Listing;
- Other forms as prescribed by law.
A small and medium-sized enterprise which is a private
enterprises or partnership must disclose its annual financial statement within
60 days from the end of accounting year; for other small and medium-sized
enterprises, the disclosure period of their financial statements is within 120
days.
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Types of original accounting
documents which must be preserved include:
- Accounting vouchers;
- Detailed accounting books, general accounting books;
- Financial statements, administrative accounting reports;
- Other related documents such as: All contracts; approval to convert profit to capital, approval to distribute dividends or to allocate profit
to company reserves; decision on tax
exemption, reduction, reimbursement, collection of overdue accounts, annual tax
settlements; report on results of inventory and evaluation of assets;
documents relating to inspection and auditing; documents relating to
dissolution, bankruptcy, total division, partial division, acquisition,
termination of operation, ownership transformation; documents which relate to the destruction of accounting documents
and other documents relating to accounting.
Preservation of accounting documents
Accounting documents must be preserved fully and safely
during use. Accountants are responsible for preserving their accounting
documents during use.
Accounting documents that are preserved
must be originals as prescribed by law for each type of accounting document. If any accounting
document is temporarily seized, confiscated, lost or destroyed, a copy of such
accounting document and a record of the seizure, confiscation, loss or
destruction must be preserved... For an accounting document that has only one
original but must be preserved in two places, one of the two places is allowed
to preserve its copy. Copied accounting documents for preservation must be
taken from the original and must be signed and stamped by the unit that
preserves their original.
The Directors of small and medium-sized enterprises are
responsible for preserving accounting documents and are responsible for safety,
completeness and legality of accounting documents.
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Preservation place of accounting documents
Enterprises must preserve their accounting
documents on their own storages. The storage room should meet
conditions for equipment safety for preservation of documents as prescribed by
law. An enterprise is permitted to hire a
storage service provider. In this circumstance, there must be a signed contract
between the enterprise and the storage service provider.
Accounting documents of an small and medium-sized enterprise
that are dissolved or bankrupt include documents of the accounting year that
are still in preservation period and documents relating to the dissolution,
bankruptcy that are preserved in a place decided by the director of the enterprise.
Accounting documents of accounting years that are still in preservation
period of an enterprise which is divided into two or more enterprises shall be
processed/treated according to the following provisions: If the accounting
documents are divisible to the new accounting unit, they shall be preserved in
the new enterprise; if the accounting documents are indivisible, they shall be
preserved in the dividing accounting unit or in a place decided by agencies
that are competent in division of enterprises. Accounting documents relating to
the division shall be preserved in the divided enterprise.
Accounting documents of the accounting year that are still
in preservation period and accounting documents relating to acquisition of
small and medium-sized enterprises shall be preserved in the acquired enterprise.
Preservation period of accounting documents
Accounting documents that must be preserved
for 5 years include:
- Accounting documents which relate to management and administration,
and which do not directly support book-entries nor elaborate upon financial
reports such as note of receipts, note of payments, goods-received note, goods
dispatch note shall not included in the file of accounting documents.
- Other accounting documents which relate to management and
administration, and which do not directly support book-entries nor elaborate
upon financial reports.
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- Accounting documents which directly support book entries
and which elaborate financial reports, detailed comprehensive sheets, detailed
accounting books, general accounting books, annual financial statements, records
of destruction of archived accounting documents and other
documents relating to book entries and elaborating financial reports, audit reports and accounting inspection reports.
- accounting documents which relate to liquidation of fixed
assets.
- accounting documents which relate to investment projects;
including the accounting documents of the accounting year and accounting
documents on settlement report of investment of completed project.
- accounting documents which relate to establishment,
division, consolidation, acquisition, ownership transformation, dissolution,
termination of operations and bankruptcy of an accounting unit.
Accounting documents that must be preserved
indefinitely shall be stipulated as follows:
- Accounting documents that must
be preserved indefinitely are ones that have historical or social significance in
economy, security and national defense.
The legal representative of an enterprise can
himself decide which accounting documents must be preserved indefinitely based
on the historical characteristics and long term significance of such documents,
and he can assign accounting department or another department to preserve them
in their original form or other forms.
- indefinite
preservation period shall be over 10 years until the accounting documents are damaged
naturally or are destroyed under the decision of the legal representative of
the accounting unit.
Calculation of preservation period of accounting
documents
Preservation period for documents specified in point 7.4 of general
provision of this Decision shall be calculated from the end of the accounting
year.
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Arrangement of chief accountant
Any small and medium-sized enterprise
must appoint chief accountant or accountants. A small and medium-sized enterprise must immediately
appoint chief accountants or accountants when it is established.
If the chief accountant or accountant position is vacant,
competent persons must appoint immediately new chief accountant or accountant.
An enterprise can appoint the chief accountant or accountants or hire chief
accountant.
When changing the chief accountant or accountant, legal
representative of the accounting unit must ask the former the chief accountant
or accountant to transfer his/her work and accounting documents to the new
chief accountant or accountant, and notify relevant departments and the bank where
the account is opened of name and specimen signature of the Chief Accountant or
new accountant. The new chief accountant shall be responsible for his/her work
from the date of transfer. The former chief accountant or accountant is still
responsible for the accuracy, completeness and objectivity of information and
accounting documents during their working time in the accounting unit.
Standards and conditions of chief accountants
The person who is appointed to work as a chief accountant in
small and medium-sized enterprises must have professional ethics, honesty and
integrity; comply with the law; graduate from technical secondary school or
more and have an actual working time in accounting for at least three years.
The person who is appointed to work as a chief accountant in
small and medium-sized enterprises must satisfy the following conditions:
- not belong to any category of persons that are not permitted
to act as accounting personnel prescribed in Article 51 of the Law on
Accounting;
- Having taken chief accountant training course and being
issued certificate of chief accountant retraining as prescribed by the Ministry
of Finance.
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- Small and medium-sized enterprises are allowed to hire
accounting service providers or persons who have registered for providing accounting
service to work as accountants or chief accountants.
- Hired accountant or chief accountant must satisfy
professional standards stipulated in Articles 51, 55, 56 and 57 of the Law on
Accounting and the documents guiding the implementation of the Law on
Accounting.
- Hired chief accountants must meet the following
conditions:
Have accounting practice certificate as prescribed in
Article 57 of the Law on Accounting;
Have certificate of Chief accountant
retraining as prescribed of the Ministry of Finance;
Have registered for providing accounting service or
registered for accounting practice in accounting service providers.
- Hired accountants shall have responsibilities and rights
as prescribed in Clause 2, Clause 3 of Article 50 of the Law on Accounting. Hired
chief accountants shall have responsibilities and rights as prescribed in
Article 54 of the Law on Accounting.
- The legal representative of the accounting unit shall be
responsible for the hiring of accountants and chief accountants.
Part 2:
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GENERAL PROVISIONS
Accounts are used for classification and systematization of
financial-economic transactions according to economic contents.
System of accounts of small and medium-sized enterprises
includes level-1 accounts and level-2 accounts, accounts in the Balance sheet
and accounts off-Balance sheet as prescribed in this accounting policy .
Small and medium-sized enterprises should base on the system
of accounts defined in accounting Policy for small and medium-sized enterprises
to conduct research, apply and elaborate system of accounts in consistence with
the characteristics of production, business, management requirements of each
unit and contents, structures and accounting methods of the respective control accounts.
If small and medium-sized enterprises need to supplement level-1
accounts or modify level-1 accounts and level-2 accounts in the system of
accounts prescribed by the Finance Ministry on description, code, content and accounting
method of particular economic transactions, they must gain a written approval
from the Ministry of Finance.
Small and medium-sized enterprises may open subaccounts and
sub-subaccounts for accounts that do not require subaccount or sub-subaccount
in the Chart of accounts under accounting System of small and medium-sized
enterprises specified in this Decision in service of the requirements of
management of enterprises without requesting the Ministry of Finance for
approval.
CHART OF ACCOUNTS UNDER ACCOUNTING SYSTEM
No
Code
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NOTE
Level-1 account
Level-2 account
Level-3 account
1
2
3
4
5
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TYPE 1
CURRENT ASSETS
1
111
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Cash on hand
1111
Vietnam Dong
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1112
Foreign currencies
1113
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2
112
Cash in banks
Details for each bank
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Vietnam Dong
1122
Foreign currencies
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1123
gold, silver, precious metals and jewels
3
121
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4
131
Trade receivables
Details for each customer
5
133
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Deductible VAT
1331
VAT on purchase of goods and services
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1332
VAT on purchase of fixed assets
6
138
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1381
Shortage of assets awaiting resolution
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Other receivables
7
141
Advances
Details for each object
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142
short-term prepaid expenses
9
152
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Details for management requirement
10
153
Instruments, tools
Details for management requirement
11
154
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Work in progress
Details for management requirement
12
155
Finished goods
Details for management requirement
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156
Merchandise inventories
Details for management requirement
14
157
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Details for management requirement
15
159
Provisions
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Provision for short-term investments
1592
provision for uncollectible receivables
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1593
provision against devaluation of goods in stock
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NON- CURRENT ASSETS
16
211
fixed assets
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2111
Tangible fixed assets
2112
Finance lease fixed assets
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2113
Intangible fixed assets
17
214
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Depreciation of fixed assets
2141
Depreciation of tangible fixed assets
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2142
Depreciation of finance lease fixed assets
2143
Depreciation of intangible fixed assets
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2147
Depreciation of investment properties
18
217
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investment properties
19
221
Long-term financial investments
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2212
contributed capital in joint
venture
2213
investment in associate companies
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2218
Other long-term financial investments
20
229
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Provision for long-term investments
21
241
Construction in progress
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2411
purchase of fixed assets
2412
Construction in progress
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2413
Major repairs of fixed assets
22
242
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Long-term prepaid expenses
23
244
Long-term deposits
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TYPE 3
LIABILITIES
24
311
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25
315
Long-term liabilities at maturity
26
331
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Trade payables
Details for each object
27
333
Taxes and other payables to State Budget
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3331
Value Added Tax (VAT)
33311
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33312
VAT on imported goods
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Special consumption tax
3333
Import and export tax
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3334
Corporate income tax
3335
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3336
Tax on use of natural resources
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Land and housing tax, and rental charges
3338
Other taxes
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3339
Fees, charges and other payables
28
334
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29
335
Accrued expenses
30
338
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Other payables
3381
Surplus of assets awaiting resolution
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3382
Trade union fees
3383
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3384
Health insurance
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Short-term deposits received
3387
Unearned revenue
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3388
Other payables
31
341
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3411
Long-term loans
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Long-term liabilities
3413
Issued bonds
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34131
Par value of bonds
34132
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34133
Bond premiums
...
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Long-term deposits received
32
351
Provision fund for severance
allowances
...
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352
Provisions
...
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OWNER’S EQUITY
34
411
Stockholders' equity
...
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4111
Owner’s invested equity
4112
share premium
...
...
...
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4118
Other capital
35
413
...
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Exchange rate differences
36
418
Other equity funds
37
...
...
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Treasury shares
(joint-stock company )
38
421
Undistributed profit
...
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4211
Undistributed profit of previous year
4212
...
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Undistributed profit of current year
39
431
Bonus and welfare fund
...
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4311
Bonus fund
4312
Welfare fund
...
...
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TYPE 5
REVENUE
40
511
...
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Revenues from sales and service rendered
5111
Revenue from sales of merchandises
...
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5112
Revenue from sales of finished goods
Details for management requirement
5113
...
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5118
Other revenue
41
515
...
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Financial income
42
521
Revenue deductions
...
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5211
Trade discounts
5212
...
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5213
Sales rebates
...
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TYPE 6
COSTS OF PRODUCTION AND BUSINESS
...
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43
611
Purchases
used for periodic inventory systems
44
631
...
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Production costs
used for periodic inventory systems
45
632
Costs of goods sold
46
...
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Financial expenses
47
642
Business administrative expenses
...
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6421
Selling expenses
6422
...
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General administration expenses
TYPE 7
OTHER INCOME
...
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711
other income
Details for operation
...
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OTHER EXPENSES
49
811
other expenses
Details for operation
50
...
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Corporate Income tax expense
...
...
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INCOME SUMMARY
51
911
income summary
...
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TYPE 0
BALANCE SHEET
ACCOUNTS
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1
001
Leasehold assets
2
002
...
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Materials, goods kept for
processing
Details for management requirement
3
003
Goods received for sale , deposit
4
...
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Bad debts treated
5
007
Foreign currencies
...
...
...
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Part 3:
FINANCIAL REPORTING SYSTEM
GENERAL PROVISIONS
1. The purpose of financial reporting
The purpose of financial reporting is to:
(1) Summarize and present generally and comprehensively
situation of assets, capital that forms of assets, situation and results of
operation of an enterprise in a financial year.
(2) Provide essential economic-financial information for
assessing the situation and results of operations, financial situation of an
enterprise in the last financial year and forecast for the future.. Information
of financial statements is an important basis for owners, investors, current
and potential creditors of enterprises to reach decisions on management of
operation or investment in enterprises as well as provide information for the
macro-management of the State
2. Regulated entities
Financial reporting system is applied to all small and
medium –sized enterprises in all economic sectors in the whole country which are
limited liability companies, joint-stock companies, partnerships and private
enterprises. Cooperatives are also allowed to apply system of annual financial
statements defined in this accounting policy.
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The preparation and presentation of financial statements of
small and medium-sized enterprises in particular sectors shall comply with
provisions of accounting policy issued or approved for issuance by the Ministry
of Finance.
3. Financial reporting system of small and medium-sized
enterprises
(1) Financial statements provided for small and medium-sized
enterprises include:
Mandatory reports
- Balance sheet: Form B 01 - DNN
- Income statement: Form B 02 - DNN
- Note to financial statement: Form B 09 - DNN
The financial statement submitted to tax authority must be
enclosed with the following table:
- Account balance sheet: Form F 01- DNN
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- Cash flow statement: Form B03-DNN
In addition, enterprises may prepare other detailed
financial statement to meet requirements for management and direction of their operation.
Financial statements provided for cooperatives include:
- Account balance sheet: Form B01- DNN/HTX
- Income statement: Form B02 - DNN
- Note to financial statement: Form B09- DNN/HTX
Contents, calculation methods and presentation forms of
items in each report specified in this policy are applied uniformly to small
and medium-sized enterprises subject to this financial reporting system.
During the application, if necessary, enterprises are
allowed to supplement items in accordance with each area of operation and management requirements of enterprises; In case of any amendment,
it must be approved in writing by the Ministry of Finance.
4. Responsibility, period of preparation and submission of
financial statements
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a. All small and medium-sized enterprises subject to this
financial reporting system must prepare and submit annual financial statements
in accordance with the provisions of this policy.
b. For limited liability companies, joint stock companies
and cooperatives, the deadline to submit annual financial statements is within
90 days from the end of fiscal year.
b. For private enterprises and partnerships, the deadline to
submit annual financial statements is within 30 days from the end of fiscal
year.
Enterprises may prepare monthly, quarterly financial
statements to meet requirements for management of their operations.
Recipient of annual financial statements is defined
as follows:
Recipient of annual financial
statements
Types of enterprise
Tax authority
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statistics agency
limited liability company, joint-stock company,
partnership, private enterprise
cooperative
x
x
x
x
...
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II. LIST AND FORM OF FINANCIAL STATEMENTS
LIST OF FINANCIAL STATEMENTS OF SMALL AND MEDIUM-SIZED
ENTERPRISES
Balance sheet - Form B01-DNN
Account balance sheet - Form F01-DNN
Income statement- Form F02-DNN
Cash flow statement - Form B03-DNN
Note to financial statement - Form B09-DNN
LIST OF FINANCIAL STATEMENT OF COOPERATIVES
1. Account balance sheet - Form B01-DNN/HTX
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3. Note to financial statement - Form B09-DNN/HTX
FORMS OF FINANCIAL STATEMENT
1. Balance sheet
Unit:..................
Address:................
Form B 01 - DNN
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
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BALANCE SHEET
Date..................
Unit:..................
ASSET
Code
Note
Ending
Beginning
A
...
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C
1
2
CURRENT ASSETS (100=110+120+130+140+150)
100
Cash and cash equivalents
...
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(III.01)
Short-term financial investments
120
(III.05)
1. short-term financial investments
...
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2. Provision for short-term investments
129
(…)
(...)
III. Short-term receivables
...
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1. Trade receivables
131
2. prepayments to suppliers
...
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3. Other receivables
138
4. Provision for uncollectible short-term receivables (*)
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(…)
(...)
IV. Inventories
140
1. Inventories
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(III.02)
2. provision against devaluation of goods in stock (*)
149
(…)
(...)
V. Other current assets
...
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1. Deductible VAT
151
2. Taxes and other revenues of the State
...
...
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3. Other current assets
158
B-NON- CURRENT ASSETS (200 = 210+220+230+240)
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200
iI. Fixed assets
210
(III.03.04)
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211
2. Value of accumulated depreciation(*)
212
(....)
(.....)
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213
II. investment properties
220
...
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221
2. Value of accumulated depreciation(*)
222
(....)
(.....)
...
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230
(III.05)
1. Long-term financial investments
231
...
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239
(....)
(.....)
IV. Other non-current assets
240
...
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241
2. Other non-current assets
248
...
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249
(....)
(.....)
TOTAL ASSETS (250 = 100 + 200)
250
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CAPITAL
LIABILITIES (300 = 310 + 320)
300
...
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short-term liabilities
310
1. short-term loans
311
...
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2. Trade payables
312
3. deferred revenues
313
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4. Taxes and other payables to State Budget
314
III.06
5. Payables to employees
315
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6. Accrued expenses
316
7. Other short-term payables
318
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8. Provision for short term payables
319
II. Long-term liabilities
320
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1. Long-term loans and liabilities
321
2. Provision fund for severance allowances
322
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3. Other long-term payables, receivables
328
4. Provision for long- term payables
329
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B- OWNER’S EQUITY
(400 = 410+430)
400
I. Owner’s equity
410
...
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1. Owner’s invested equity
411
2. share premium
412
...
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3. Other capital of owners
413
4. Treasury shares (*)
414
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(....)
(....)
5. Exchange rate differences
415
6. Other equity funds
416
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7. undistributed post-tax profits
417
II. Bonus and welfare fund
430
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TOTAL RESOURCES
(440 = 300 + 400 )
440
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Item
Ending
Beginning
Leasehold assets
Materials, goods kept for processing
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Bad debts treated
Foreign currencies
...
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Prepared by
(signature, full name)
Chief accountant
(signature, full name)
Director
(signature, full name, stamp)
Note:
(1) The figures in the items with an asterisk (*) are
recorded in negative numbers and in parentheses (...).
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(3) The enterprise whose annual accounting period is
calendar year (X), the "Ending" can be recorded "31.12.X";
the "Beginning" can be recorded "01.01.X".
2. Account balance sheet:
Unit:..................
Address:........................
Form F01 - DNN
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
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Year…
Unit:..................
Code
Description
Beginning balance
Balance during year
Ending balance
TK
...
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Credit
Debit
Credit
Debit
Credit
A
B
1
2
...
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4
5
6
...
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Total
...
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(*) It may be used for level-1 account or both level-1 account and level-2
account and shall be only submitted to tax authority
Date…………….
Prepared by
Chief accountant
Director
(signature, full name)
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(signature, full name, stamp)
3. Income statement
Unit:..................
...
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Form B 02 - DNN
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
INCOME STATEMENT
Year…
Unit:..................
Item
Code
...
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Current year
Previous year
A
B
C
1
2
1. Revenues from sales and service rendered
01
...
...
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2. Revenue deductions
02
3. Net revenues from sales and service rendered(10
= 01 - 02)
10
...
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4. Costs of goods sold
11
5. Gross revenues from sales and service rendered
(20 = 10 - 11)
...
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6. Financial income
21
7. Financial expenses
...
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- In which: Interest expenses
23
8. Business administrative expense
...
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9. Net profit from trading(30 = 20 + 21 - 22 – 24)
30
10. other income
...
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11. other expenses
32
12. Other profits (40 = 31 - 32)
...
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13. Total profit before tax (50 = 30 + 40)
50
IV.09
14. Corporate Income tax expense
...
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15. Profits after corporate income tax (60 = 50 –
51)
60
...
...
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Prepared by
Chief accountant
Director
(signature, full name)
(signature, full name)
(signature, full name, stamp)
4. Cash flow statement
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Form B03-DNN
Address:........................
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
CASH FLOW STATEMENT
(Under direct method) (*)
Year…
...
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Item
Code
Note
Current year
Previous year
A
B
C
1
...
...
...
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Cash flows from operation
1. revenues from sales and service rendered and other
revenues
01
...
...
...
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2. Amounts paid to suppliers of goods and services
02
3. Amounts paid to employees
03
...
...
...
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4. Interest payments
04
5. Payments of corporate income tax
05
...
...
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6. Other revenues from operation
06
7. Other payments for operation
07
...
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Net cash flows from operation
20
...
...
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II. Cash flows from investment
Cash paid for purchase of fixed assets, investment
property and other non-current assets
21
...
...
...
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Cash received from liquidation, transfer of fixed assets,
investment property and other non-current assets
22
Loans, purchase of debt instruments of other entities
23
...
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Collections from borrowers and proceeds from disposal of
debt instruments of other entities
24
payments for investments in other entities
25
...
...
...
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Proceeds from disposal of investments in other entities
26
Interests and dividends received
27
...
...
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Cash flows from investing activities
30
...
...
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III. Cash flows from financing activities
Proceeds from share issuance, capital contribution
31
...
...
...
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Capital redemption and payments for purchase of treasury
shares
32
Drawdown of borrowings
33
...
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...
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Repayments of borrowings
34
Repayments of finance lease liabilities
35
...
...
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6. Dividends paid to shareholders
36
Net cash flows from financial activities
40
...
...
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Net cash flows during the year (50=20+30+40)
50
Cash and cash equivalents at the beginning of the
year
60
...
...
...
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Effect of fluctuations in foreign exchange rates
61
Cash and cash equivalents at the end of the year (70 = 50+60+61)
70
V.11
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Date…………….
Prepared by
Chief accountant
Director
(signature, full name)
(signature, full name)
(signature, full name, stamp)
...
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Unit:..................
Form B 03 - DNN
Address:........................
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
CASH FLOW STATEMENT
...
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Year…
Unit:.................. ...........
Item
Code
Note
Current year
Previous year
1
2
...
...
...
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4
5
Cash flows from operating activities
1. Profit before tax
01
...
...
...
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2. Adjustments for
- Depreciation of fixed assets
02
...
...
...
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- Provisions
03
- Unrealized foreign exchange gain/
loss
04
...
...
...
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- Profits/losses from investing
activities
05
- Interest expenses
06
...
...
...
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3. Operating income before changes in working capital
08
- Increase/ decrease in receivables
09
...
...
...
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- Increase/ decrease in inventories
10
- Increase/decrease in payables (other
than interest, corporate income tax)
11
...
...
...
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- Increase/Decrease in prepaid expenses
12
- Interest paid
13
...
...
...
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- Corporate income tax paid
14
- Other proceeds from operating
activities
15
...
...
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- Other payments for operating activities
16
Net cash flows from operating activities
20
...
...
...
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II. Cash flows from investing activities
Cash paid for purchase of fixed assets, investment
property and other non-current assets
21
...
...
...
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Cash received from liquidation, transfer of fixed assets,
investment property and other non-current assets
22
Loans, purchase of debt instruments of other entities
23
...
...
...
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Collections from borrowers and proceeds from disposal of
debt instruments of other entities
24
5. Payments for investments in other entities
25
...
...
...
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6. Proceeds from disposal of investments in other entities
26
7. Interests and dividends received
27
...
...
...
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Cash flows from investing activities
30
III. Cash flows from financing activities
...
...
...
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Proceeds from share issuance, capital contribution
31
Capital redemption and payments for purchase of treasury
shares
32
...
...
...
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3. Drawdown of borrowings
33
4. Repayments of borrowings
34
...
...
...
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5. Repayments of finance lease liabilities
35
6. Dividends paid to shareholders
36
...
...
...
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Net cash flows from financial activities
40
Net cash flows during the year (50=20+30+40)
50
...
...
...
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Cash and cash equivalents at the beginning of the
year
60
Effect of fluctuations in foreign exchange rates
61
...
...
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Cash and cash equivalents at the end of the year
(70 = 50+60+61)
70
V.11
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Prepared by
Chief accountant
Director
(signature, full name)
(signature, full name)
(signature, full name, stamp)
Note: (*) The items without figures are not required to report
but are not permitted to change the “code”.
5. Notes to financial statement
...
...
...
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Unit:
Address:
Form B 09 - DNN
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
NOTES TO FINANCIAL STATEMENT(*)
Year…
Operation features
...
...
...
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Operating field
Total number of workers
Operation features in the fiscal year that affect the
financial statements
II. Accounting policies
Accounting year (starting on ... / ... / ... ending on ... /
... / ...)
Standard currency unit used in accounting
Accounting system
Accounting form
Method of inventory accounting
...
...
...
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- Method of calculating the value of inventories at the end
of period;
- Method
of accounting for inventories (perpetual inventory method or periodical
inventory method)
Method of applicable fixed asset depreciation
Recognition of borrowing costs
Recognition of accrued expenses
Principles and method of recognition of payable provisions
Recognition of exchange rate differences
Principles and methods of revenue recognition
III. Additional information on the items of balance sheet
...
...
...
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Cash and cash equivalents
Closing balance
Beginning balance
- Cash
- Cash in banks
- cash equivalents
....
....
....
...
...
...
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....
....
Total
02. Inventories
Closing balance
Beginning balance
...
...
...
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- Instruments,
tools
- Work
in process
- Finished
goods
- Merchandise
- Outward goods on consignment
....
....
....
....
...
...
...
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....
....
....
....
....
....
....
Total
...
...
...
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* Note of other figures and explanations (if any).............................................................
03- Increases /decreases of tangible fixed assets:
Item
Building and structures
Machinery and equipment
Vehicles
...
...
...
...
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Other tangible fixed assets
Total
Cost of tangible fixed assets
- Beginning balance
- Increase in year
In which: + New purchases
+
Construction
- Decrease in year
In which: + disposal
...
...
...
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+ Transfer to investment
property
- Closing balance
(2) accumulated depreciation
- Beginning balance
- Increase in year
- Decrease in year
- Closing balance
Net book values of tangible fixed assets(1-2)
...
...
...
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- Closing balance
In which:
+ Fixed assets used as pleaged loans
+Temporarily unused fixed
assets
+Fixed assets awaiting liquidation
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
* Note of other figures and explanations:
- Fully depreciated fixed assets that are still in use:
........................................ ...................................
- Reasons for increase or decrease: .....................................................................................................
...
...
...
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Item
land use right
Copyright
Licence
...
Other intangible fixed assets
Total
...
...
...
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- Beginning balance
...
...
...
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- Increase in year
In which
+Purchase
+Internally generation from
the enterprise
- Decrease in year
In which:
...
...
...
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+ Other decreases
(…)
(…)
(…)
...
...
...
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(…)
(…)
(…)
...
...
...
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(…)
(…)
(…)
...
...
...
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(…)
(…)
(…)
...
...
...
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(…)
(…)
(…)
(…)
...
...
...
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(2) Accumulated depreciation
...
...
...
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- Beginning balance
...
...
...
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- Increase in year
- Decrease in year
(... )
(... )
(... )
...
...
...
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(... )
(... )
- Closing balance
...
...
...
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(3) Net book values of intangible
fixed assets
- Beginning balance
...
...
...
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* Note of other figures and explanations (if any)
..................................... ........................
05 – increase/decrease of investments in other
entities:
...
...
...
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Beginning balance
(1) Short-term financial investments:
- Short-term investment securities
- Other short-term financial investments
(2) Long -term financial investments:
- Investments into jointly controlled
entities
- Investments into associates
- Other long-term financial investments
.....
...
...
...
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......
.....
......
......
......
......
......
......
......
...
...
...
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......
......
Total
* Reasons for increase or decrease:
....................................................................................................
06- Taxes and other payables to the State Budget:
Closing balance
...
...
...
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- payable VAT
.....
.....
- Special consumption tax
.....
.....
- Import-export duties
.....
.....
...
...
...
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.....
.....
- personal income tax
.....
.....
- severance tax
.....
.....
- Land tax, land rents
...
...
...
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.....
- Other taxes
.....
.....
- Charges, fees and other payables
.....
.....
07- Increase/ decreases of owner’s equity:
...
...
...
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Beginning balance
Increase in year
Decrease in year
Closing Balance
A
1
2
3
4
...
...
...
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share premium
Other capital of owners
Treasury shares (*)
Exchange rate differences
Other equity funds
undistributed post-tax profits
...
...
...
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(.....)
(.....)
...
...
...
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(.....)
Total
* Reasons for increase or decrease:
.........................................................................................
...
...
...
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Unit:..................
08. Revenues and other income
Current year
Previous year
- Revenue from sales of merchandises
In which: Revenue from merchandise exchange
.....
.....
.....
...
...
...
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- Revenue from service provisions
In which: revenues from service exchange
.....
.....
.....
.....
- Financial income
.....
.....
...
...
...
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Interests and dividends received
......
......
+realized foreign exchange gains
+ Unrealized foreign exchange gains
......
......
...
...
...
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......
+ ....
......
......
09. Adjustments of increase/ decrease of income
subject to Corporate Income Tax
Current year
Previous year
Total profit before tax
...
...
...
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......
(2) income which is not included in income subject to
Corporate Income Tax
(3) Expenses which are not deducted from income subject
to Corporate Income Tax
(4) unused losses (loss of the previous year which is
deducted from pre-tax profit)
......
......
......
......
......
...
...
...
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(5) income subject to Corporate Income Tax during year (5 = 1- 2+3-4)
......
......
10. Operating expenses:
Current year
Previous year
raw material, material costs
Labor costs
...
...
...
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Outside service cost
Other costs in cash
.....
.....
.....
.....
......
......
......
...
...
...
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.....
.....
Total
.......
.......
V. Additional information on the items of cash flow
statement (unit….)
11. Information on non-cash transactions arising during
reporting year
...
...
...
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Previous year
- purchase of assets by receiving liabilities which are
directly related to or through finance lease transaction;
…....
.........
- Transfer liabilities into owner’s equity
…....
.........
12 - Cash and cash equivalents that the enterprise holds but
is not permitted to use
...
...
...
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Current year
Previous year
- Sums received from deposit;
…....
.........
Other sums...
…....
.........
...
...
...
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- Contingent liabilities
- Events arising after the end of the annual accounting
period
- Comparative information
- Other information (2)
VII-Overall assessment of items and recommendations:
..........................................................................................................................................
..........................................................................................................................................
...
...
...
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Date…………….
Prepared by
Chief accountant
Director
(signature, full name)
(signature, full name)
(signature, full name, stamp)
Note:
...
...
...
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The enterprise is allowed to present other information, if
it deems necessary for the users of financial statements.
6. Account balance sheet (applied to cooperatives)
Unit:
Address:
Form B01- DNN/HTX
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
...
...
...
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Year…
Unit:
Code
Description
Beginning balance
Balance during year
Closing balance
Debit
...
...
...
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Debit
Credit
Debit
Credit
A
B
1
2
3
...
...
...
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5
6
...
...
...
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...
...
...
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Total
Note:
...
...
...
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Date…………….
Prepared by
Chief accountant
Chairman of cooperative
(signature, full name)
(signature, full name)
(signature, full name, stamp)
...
...
...
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7. Income statement (applied to cooperatives)
The form of this income statement shall comply with the Form
B02-DNN, part A - List of financial statement of small and medium-sized
enterprises
8. Notes to financial statement (applied to cooperatives)
Cooperative:
Address:
Form B09- DNN/HTX
(Issued under the Minister of
Finance’s Decision No. 48/2006 / QD-BTC dated September 14, 2006)
...
...
...
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NOTES TO FINANCIAL STATEMENT(*)
Year…
I-Operation features of the cooperative
Operating field:
..............................................................................................
Total members:
.....................................................................................................
Operation features of the cooperative in the fiscal year
that affect the financial statements:
II. Accounting system in the cooperative
Accounting year (starting on ... / ... / ... ending on ... /
... / ...)
Standard currency unit used in accounting
...
...
...
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Accounting form
Method of applicable fixed asset depreciation ...................................................................
III- Details some items: (Unit...)
01- Increases /decreases of fixed assets of the cooperative:
Item
Building and structures
Machinery and equipment
Vehicles
...
...
...
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...
Other fixed assets
Total
Cost of fixed assets
- Beginning balance
- Increase in year
...
...
...
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+New
purchases
+
Construction
- Decrease in year
In which: + disposal
+transfer
+ .....
- Closing balance
(2) accumulated depreciation value
- Beginning balance
...
...
...
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- Decrease in year
- Closing balance
(3)Net book values of fixed assets(1-2)
- Beginning balance
- Closing balance
In which:
+ Fixed assets used as pleaged loans
+Temporarily unused fixed assets
...
...
...
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(.....)
(.....)
...
...
...
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(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
...
...
...
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(.....)
(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
(.....)
...
...
...
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(.....)
(.....)
* Note of other figures and explanations:
- Fully depreciated fixed assets that are still in use:
........................................ ...................................
...
...
...
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02- Debts receivable, liabilities of the cooperative:
Item
Amount
condition
Note
A
1
2
B
...
...
...
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I. Receivable from members
- ...
- ...
- ...
...
...
...
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II. Trade receivables
- ...
- ...
- ...
III. Other debts receivable
- ...
...
...
...
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- ...
B-LIABILITIES:
Trade payables:
...
...
...
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- ...
- ...
II. Payables for members:
- ...
- ...
- ...
...
...
...
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III. III. loans payable:
1. Bank loans
short-term loans
Long-term loans
...
...
...
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2. Borrowings from other entities
short-term loans
- Long-term
loans
IV. Other payables
...
...
...
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03- Increase/ decrease of owner’s equity:
Item
Beginning balance
Increase in year
Decrease in year
...
...
...
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A
1
2
3
4
I. contributed capital of members
1. contributed capital as stipulated
2. Capital contributed by members outside the specified
level
...
...
...
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II. accumulative capital
1. Other equity funds
-
-
-
2. undistributed post-tax profits
...
...
...
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Total (I+II)
...
...
...
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04. Revenues, other income and expenses
Item
Activities of the cooperative
Total
.....
.....
.....
....
...
...
...
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....
A
1
2
3
4
5
...
10
...
...
...
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II. other income
Total
...
...
...
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III. Costs
1. Cost for work in process
at the beginning of period
2. Costs arising in the period
...
...
...
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- cost for employees
- fixed asset depreciation cost
- Other costs in cash
3. Cost for work in process
at the end of year
IV. Cost price of products, goods sold in year
V. Business administrative expense
VI. Profit before tax
(VI = I + II – IV –
V)
VII. Corporate income tax expense
...
...
...
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...
...
...
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x
x
...
...
...
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x
x
...
...
...
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x
x
...
...
...
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...
...
...
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x
...
...
...
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x
x
...
...
...
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x
x
...
...
...
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VIII. post-tax profits of current year
(VIII = VI – VII)
x
...
...
...
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x
x
x
x
IX. Undistributed profit of previous year
x
x
x
...
...
...
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x
x
X. Total profit used for distribution
x
x
x
x
x
...
...
...
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1. Expenditures for capital contributors
x
x
x
x
x
x
...
...
...
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x
x
x
x
x
x
3. Distribution to its members
x
...
...
...
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x
x
x
x
4. Undistributed profit
x
x
x
...
...
...
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x
x
VII-Overall assessment of items and recommendations:
..........................................................................................................................................
...........................................................................................................................................
...
...
...
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Date…………….
Prepared by
Chief accountant
Chairman of cooperative
(signature, full name)
(signature, full name)
(signature, full name, stamp)
Part 4:
...
...
...
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I-GENERAL PROVISIONS
Accounting vouchers are papers and information carriers
recording completed economic, finance transactions as the basis for accounting
entries..
All economic, finance transactions arising in production and
business in units must be recorded in vouchers and recorded fully, truthly and
objectively in accounting vouchers.
Forms of accounting vouchers include:
a) Forms of mandatory accounting vouchers include special
ones that are valuable as money such as: note of receipts, note of
payments, checks, receipts, charge/ fee tickets, bonds, treasury bills, government
bonds , sales invoices and other mandatory vouchers. Forms of mandatory
accounting vouchers are stipulated by competent State agencies. Accounting
units must comply with forms, contents and methods of recording items which
apply uniformly to accounting units or to each specific accounting unit.
b) Guiding forms of accounting vouchers are the ones
stipulated by competent State agencies; in addition to the contents specified in
the form, accounting units may add items or change the form in accordance with
the recording and management requirements of the units.
System of forms of accounting vouchers
System of accounting voucher forms applicable to small and
medium-sized enterprises include:
- Accounting vouchers issued under the accounting
policy for small and medium-sized enterprises, including 5 items:
...
...
...
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+inventory;
+sales;
+currency;
+Fixed assets.
- Accounting vouchers promulgated in other legal
documents (form and guideline are under documents that have been issued)
An accounting voucher must contain all the
following details:
- Name and serial number of the vouchers;
- Day, month, year of the vouchers;
- Name and address of the
unit or individual that has made the voucher;
...
...
...
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- Content of the arising economic
and financial transaction;
- Quantity, unit price and amount in figures of economic and
financial transaction; total amount in figures and words of the voucher used
for collecting and paying money;
- The signature of the
voucher maker, approver and persons related to the voucher;
Vouchers used as a direct basis for accounting entries must
be added the item of determination of accounts
The accounting vouchers must be made in
full copies as prescribed. The vouchers must be recorded clearly,
truthfully, fully with all details, and the unfilled-in blanks must be crossed
out. There must be no erasion or correction in vouchers. In case of wrong
inscription, the wrongly inscribed copy must be deleted but must not be torn away
from the counterfoils.
The following acts shall be strictly prohibited:
- signing in blank vouchers
and pre-printed forms (Director and Chief accountant of the units).
- Signing blank checks
(account holder and chief accountant);
- Distorting the economic content of the voucher;
...
...
...
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- Annulment of vouchers without permission;
- Legalization of accounting vouchers.
Signing accounting vouchers;
All vouchers are valid only when they must be fully signed
under the title defined in the vouchers. Electronic vouchers must have
electronic signature in accordance with the law. All signatures in accounting
vouchers must be signed using a ballpoint pen or pens, must not be signed in
red ink or using pencil, signatures in accounting vouchers used for payment
must be signed in each copy. The signature on the accounting vouchers of a
person must be consistent and must match the signature that was registered
under the regulations, if such person did not register for his signature, the
signature of current time must match the signature of previous times.
Enterprises which do not appoint chief accountants must
appoint an accountant to deal with customer, bank, the signature of chief
accountant is replaced by such accountant’s signature. The accountant must
comply with tasks, responsibilities and rights prescribed for a chief
accountant.
The signature of the head of an enterprise (director) or an
authorized person, chief accountant (or an authorized person) and the stamp on the
vouchers must match the valid stamp and signature’s sample which is registered
at the bank.
The accountant's
signature in the voucher must match the signature registered in the
"Register of specimen signatures of the enterprise".
Chief accountant (or authorized person) is not allowed to
sign the word "authorized" of the head of the enterprise. The
authorized person is not allowed to authorize to other people.0}
...
...
...
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They are not allowed to sign vouchers when they have not
recorded or record insufficiently contents of the voucher under the
responsibility of the signatories.
The decentralization of signing in vouchers is stipulated by
the Director of enterprise in conformity with the law, requirements for
management, ensuring strict control, asset security.
Order for circulation of accounting
vouchers
- The order and time limit
for circulating the accounting vouchers shall be stipulated by the chief
accountant. The accounting vouchers made by the units or sent from outside must
all be concentrated at the unit’s accounting department. The accounting
department shall have to examine carefully such accounting vouchers which shall
be used for making entries in the accounting books only after being examined
and verified as true.
- The order for circulation
of accounting vouchers shall include the following steps:
+ Making accounting vouchers and recording the
arising economic and/or financial transaction in the vouchers;
+ Inspecting the vouchers;
+ Making entries in accounting books;
+ Retaining and preserving accounting vouchers.
...
...
...
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- Inspecting the
transparency, truthfulness, adequacy of the items recorded in the vouchers;
- Inspecting the
legality, validity of the arising economic and financial transactions;
- Inspecting the accuracy of
data and information in the vouchers;
- Inspecting the
compliance with the regulation on internal control by the voucher makers,
inspectors and approvers for each type of economic and financial transaction.
If acts of violating the unit and State’s
economic and financial policies and regulations are detected, upon the
inspection of accounting vouchers, the implementation of such accounting
vouchers (fund deductions, payment, dispatching…) must be rejected and the
violations must be immediately reported to the directors and chief accountants of
the units for timely handling according to the current regulations.
For accounting vouchers made not according
to the prescribed procedures, contents and/or with unclear figures, the persons
responsible for inspection or for book entries must return them or notify such
to the units where the vouchers have been made for refilling in or supplementing
the procedures and adjustment before they are used as basis for book entries.
Translations vouchers into Vietnamese
The accounting vouchers which are written in a foreign
language, when being used to record the accounting books in Vietnam must be
translated into Vietnamese. The vouchers that rarely arise or repeatedly arise
which have different contents must be translated their entire contents. For
vouchers that repeatedly arise and have the same content, the first copy must
be translated its entire contents, from the second copy, only main contents
such as: name of the vouchers, name of unit or individual making the vouchers,
name and individual receiving the vouchers, economic content of the vouchers
and titles of the persons signing the vouchers are translated ... The
translators must sign and write their full name and must be responsible for the
content translated into Vietnamese. The Vietnamese translation must be accompanied
with the original in foreign language.
Retaining accounting vouchers
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Period of retaining vouchers (See provisions in point 8.4,
Part I - General Provisions)
- Losses of original vouchers must be reported to the
Director and the chief accountant of the unit for timely handling measures.
Particularly for the loss of sales invoices, receipts and blank checks, number
of lost invoices, loss circumstances must be reported to the tax authorities or
local police security agencies for measures to verify and handle according to
the law. Simultaneously measures to notify and neutralize the lost vouchers
must be taken.
Regulation on use and management of
accounting vouchers
- The small and medium-sized enterprises must apply this
regulation on accounting vouchers. During the implementation process, for
mandatory accounting vouchers, units are not allowed to remove or rectify the
vouchers. If they wish to rectify, they are required to gain the written
agreement with the Ministry of Finance and must be approved the Ministry of
Finance.
- Pre-printed voucher forms must be preserved carefully must
not be damaged or rotten. The vouchers of the sales item such as VAT invoices,
sales invoices, goods dispatch and internal transport note ... must be managed
under the regulation on management and use of the prints.
- Enterprises that use electronic vouchers for economic,
financial transactions and accounting entries must comply with the provisions
of the legal documents on electronic vouchers.
Printing and issuing accounting vouchers
- Enterprises that print mandatory vouchers are required to
comply with the design set in this policy.
Accounting vouchers such as invoices, dispatching notes,
statements, ... relating to tax calculation approved to issue by the Ministry
of Finance. Unit that wishes to print itself must gain a written approval from
the Ministry of Finance (General Department of Taxation) and must register the number
of vouchers according to the series of the Finance Ministry.
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II. LIST OF ACCOUNTING VOUCHERS
No
Name of voucher
Code
PROPERTY
BB (*)
...
...
...
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A- ACCOUNTING VOUCHERS ISSUED UNDER THIS DECISION
I-Labor and wage
1
...
...
...
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01a-LĐTL
x
2
overtime record sheet
01b-LĐTL
x
3
...
...
...
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02-LĐTL
x
4
Reward payment sheet
03-LĐTL
x
5
...
...
...
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04-LĐTL
x
6
certification note of finished product or work
05-LĐTL
x
7
...
...
...
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06-LĐTL
x
8
Outsourcing payment sheet
07-LĐTL
x
9
...
...
...
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08-LĐTL
x
10
Report of liquidation/acceptance of package contract
09-LĐTL
x
11
...
...
...
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10-LĐTL
x
12
Allocation list of salary and social insurance
11-LĐTL
x
...
...
...
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1
Goods-received note
01-VT
x
2
...
...
...
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02-VT
x
3
Report of testing materials, tools, products, goods
03-VT
x
4
...
...
...
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04-VT
x
5
Report of inventory of materials, tools, products, goods
05-VT
x
6
...
...
...
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06-VT
x
7
Allocation table of raw materials, materials, tools,
instruments
07-VT
x
...
...
...
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1
Payment sheet of goods consigned for agency or deposited
01-BH
x
2
...
...
...
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02-BH
x
3
List of repurchased shares
03-BH
x
4
...
...
...
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04-BH
x
IV- Currency
1
...
...
...
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01-TT
x
2
Note of payments
02-TT
x
3
...
...
...
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03-TT
x
4
written payment for advance
04-TT
x
5
...
...
...
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05-TT
x
6
receipts
06-TT
x
7
...
...
...
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07-TT
x
8
List of inventory of funds (used for VND)
08a-TT
x
9
...
...
...
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08b-TT
x
10
list of payment
09-TT
x
...
...
...
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1
Report of transfer and receipt of fixed assets
01-TSCĐ
x
2
...
...
...
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02-TSCĐ
x
3
transfer note of fixed assets of completed great repair
03-TSCĐ
x
4
...
...
...
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04-TSCĐ
x
5
Report of inventory of fixed assets
05-TSCĐ
x
6
...
...
...
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06-TSCĐ
x
B- VOUCHERS ISSUED UNDER OTHER LEGAL DOCUMENTS
1
Certificate of sick leave subject to society insurance
allowance.
...
...
...
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2
List of workers taking leave with sickness/ maternity
allowance.
x
3
Value-Added Invoice
01GTKT-3LL
x
...
...
...
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4
Ordinary sales invoices
02GTGT-3LL
x
5
Internal transport and goods dispatch note
03 PXK-3LL
x
...
...
...
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6
dispatch note of goods on consignment for agency
04 HDL-3LL
x
7
finance lease service invoice
05 TTC-LL
x
...
...
...
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8
list of goods purchased without invoices
04/GTGT
x
9
..........................
...
...
...
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Note:
(*)BB: mandatory form
(*)HD: guidance form
Part 5:
REGULATIONS ON ACCOUNTING BOOKS
GENERAL PROVISIONS
1. Accounting books
Accounting books are used to record, systematize and retain
all of economic and financial transactions having arisen under economic content
and time order relating to enterprises.
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2. Types of accounting books
Each enterprise has only one accounting book system for an
accounting year. Accounting books include general accounting books and detailed
accounting books.
The general accounting books include: The
ledger, the journal.
The detailed accounting books include:
detailed accounting books and cards.
The State prescribes compulsory book forms,
contents and methods of making entries for ledgers and journals; prescribes
oriented guidance on detailed accounting books and cards.
General accounting books
(a) The Journal is used to record economic
and financial transactions arising in each accounting period and in an
accounting year according to the time order and reciprocal relations between
accounts of such transactions. The accounting data on the Journal must be
recorded the total amount arising on the Debit side and the total amount
arising on the Credit side of all accounting accounts used at the enterprise.
The Journal must be fully recorded the
following factors:
- Day, month of book
entry;
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- Summary of contents
of the arising economic, financial transactions;
- Amount of the arising transactions;
(b)The Ledger is used to record economic
and financial transactions arising in the accounting period and an accounting
year (according to accounting accounts prescribed in the accounting account
system applicable to small and medium-sized enterprises). The accounting
data on the Ledger must be recorded the situation on assets, capital sources,
situation and results of production and business operation of the enterprise.
The Ledger must be fully recorded the following factors:
- Day, month of book entry;
- Serial number and date of issuance of accounting vouchers
used as basis for book entries;
- Summary of contents of the arising economic,
financial transactions;
- Amount of the arising
economic, financial transactions, inscribed on the Debit side or the Credit
side of the account.
Detailed accounting books
The detailed accounting books are used to
record arising economic, financial transactions relating to accounting objects that
need to be monitored in detail according to managerial requirements. The data
on detailed accounting books supply information in service of the management of
each kind of asset, capital sources, revenue and expenditure that have not been
recorded in the Journal and the Ledger.
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3. Accounting book system
Each accounting unit only has one official and unique
accounting book system for an accounting year. Enterprises must base on
accounting account system applied in the enterprises and their own management
requirements to open enough necessary general accounting books and detailed accounting
books.
4. Responsibilities of individuals assigned to keep and
record accounting books
The accounting books must be strictly
managed, with the book-keeping and entering responsibility being assigned to
individuals. Employees assigned the accounting books shall have to bear
responsibility for things inscribed therein and to keep the books during the
time of using them.
In case of change of the accounting book
keepers and inscribers, the chief accountant shall have to organize the
transfer of responsibility to manage and enter accounting books between the
out-going accountants and the in-coming accountants. The transfer note must be
signed for certification by the chief accountant.
5. Recording accounting books using hand or computer
Accounting units are allowed to record accounting books
using hand or computer.
In case of recording accounting books using hand, accounting
units must follow one of the accounting forms and forms of accounting books as
prescribed in Section II - accounting forms. Accounting units are allowed to
open more detailed accounting books according to their management requirement.
In case of recording accounting books using computer,
enterprises are allowed to choose either purchase or design accounting software
accordingly. Forms of accounting on computer applied in enterprises must meet
the following requirements:
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- Strictly comply with the regulations on opening,
recording, closing and rectifying the accounting books as prescribed by the Law
on Accounting, the documents guiding the implementation of the Law on
Accounting and the provisions of this accounting policy.
- Enterprises must base on the standards and conditions of
accounting software prescribed by the Ministry of Finance in Circular No.
103/2005 / TT-BTC dated November 24, 2005 to choose accounting software
suitable to their management requirements and conditions.
6. Opening, recording and closing accounting book
Opening accounting books
The accounting books must be opened at the beginning of
an accounting year. For a newly-established enterprise, accounting books must
be opened from the date of its establishment. The legal representative and
chief accountant of an enterprise shall have to sign for approval of these
accounting books recorded by hand before they are used, or sign for approval of
official accounting books after they are printed from computer.
The accounting books must be used pre-printed forms which may
be bounded into volume or may be in loose sheets. These sheets should be
bounded into a volume after use for retention.
Before the accounting books are used, the following
procedures must be completed:
For accounting books in form of volume:
The first page of a book must be clearly
written with the name of the enterprise, the book title, the date of book
opening, the accounting year and book- entry period, the full name of the book
keeper , inscriber, chief accountant and legal representative, the date of
ending book entry or the date of transferring the book to another person.
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For books in loose sheets:
The top of each loose sheet must be clearly inscribed with
the name of the enterprise, the ordinal number of each book sheet, the book
title, the date of use, the full name of the book keeper and inscriber.
The loose sheets, before being used, must be signed for
certification by the director or authorized person, stamped and recorded in the
register for use of loose-sheeted books. The loose-sheeted books must be
arranged in a accounting account order to ensure safety and easy access.
Recording books
Recording books must necessarily be based on the accounting
vouchers which were inspected and meet regulations on accounting vouchers. All
data recorded on accounting books are required to have legal and reasonable
accounting vouchers.
Closing books
At the end of the accounting period, accounting books must
be closed before the financial statement is prepared. In addition, accounting
books must be closed in the inventory or other cases as prescribed by law.
7. Correction of accounting books
When accounting books which are recorded using hand are
detected errors during book-entry, it is prohibited to erase untraceably wrong
information and data. Correction must be made using one of the following
methods:
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This method is used to correct errors on
accounting books, the wrongly inscribed figures shall be crossed out with a straight
line so that the wrongly inscribed content which has been crossed out can still
be seen. Above the crossed-out place, the correct figure shall be inscribed in
common ink. The corrected figures should be certified to their sides with the
signature of the Chief accountant or accountant. This method is used in case:
- Errors are made in the
explanation and not related to the reciprocal relationships between accounts;
- Errors do not affect the
total money amounts.
(b) The method of negative figure inscription
(also called the method of red inscription)
This method is used to correct errors as follows: all the wrong
entries must be re-written in red ink (negative figure inscription) to cancel
these entries, then later the correct entries shall be written in common ink in
replacement thereof.
This method is used in case:
- Errors relate to the
reciprocal relations between accounts due to wrong determination of amounts,
which have already been inscribed in the accounting books and cannot be
corrected by the method of correction;
- Errors are detected
after financial statements have been submitted to competent agencies; In
this case, the correction of errors in the accounting books in the year of
detection of errors under the prospective or retroactive method is permitted under
the provisions of Accounting Standard No. 29, "Changes in accounting
policies, accounting estimates and errors ";
- Errors are made when
the amounts of money in accounts have been inscribed time and again or the
wrongly inscribed figures are bigger than the correct figures.
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(c)the method of additional inscription:
This method shall apply to cases where the
entries are inscribed correctly for the reciprocal relations between accounts
but the inscribed money amounts are smaller than the money amounts on the
vouchers or the money amounts inscribed on vouchers are omitted and not fully
added up. In case of correction by this method, the "corrected book entry
voucher" must also be made to additionally record in normal ink the
difference amount..
Correction of book entries which
are computerized
- If errors are detected before
annual financial statements are submitted to competent State agencies, the
correction can be made directly in accounting books of such year on the
computers;
- If errors are detected after annual financial statements
are submitted to competent State agencies, the correction can be made directly
in accounting books of the year in which errors are detected on the computers
and noted in the last line of the accounting books of year in which errors are
made;
- Cases of correction of book entries which are computerized
are made according to the “method of negative
figure inscription” or “ method
of additional inscription ".
When the annual settlement report is approved or when the
inspection and auditing have been completed and an official conclusion is given,
if there is a decision to correct the figures in the financial statements
relating to figures that were recorded in accounting books, the unit must correct
the accounting books and the balance of the relevant accounts under the
prescribed method. The
correction is made directly in the accounting books of the year in which errors
are detected , and taken notes on the last page (last line) of the accounting
books of the year prior to the year of error (if errors are detected after the
annual financial statements are submitted to the competent State agencies) for
convenient comparison and inspection.
8. Adjustment of accounting books
Where enterprises must an make retroactive adjustment due to
detecting material misstatements in the previous years under the provisions of
Accounting Standard No. 29, "Changes in accounting policies, accounting
estimates and errors", accountants must adjust beginning balance in
general accounting books and detailed accounting books of relevant accounts.
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(a) Enterprises are allowed to apply one in four following
accounting forms:
- General journal;
- Journal- Ledger;
- Entry voucher;
- Computerized accounting.
In each form of accounting books, there are specific
provisions on the amount, structure, form, order and method of recording and
the relationship between the accounting books.
(b) enterprises must base on the size and characteristics
of production and business operation, management requirements, professional
qualifications of accounting personnel, technical equipment condition to
calculate and choose a suitable accounting form, and must comply with the
provisions of such accounting book form, including: Type and structure,
comparison and inspection relation, order, recording method of accounting
books.
II. ACCOUNTING FORM
1. Accounting form of general journal
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Basic features of the accounting form of General Journal. All arising economic and financial transactions must
be entered into the Journal, and the focus is General journal according to the
time order of their arising and economic contents (determination of the
accounting amount) of each transaction, then the figures in the General Journal
shall be taken out for entering the Ledger according to each arising
transaction.
Accounting book form of General Journal
shall include the following types of accounting book:
- The General Journal,
special journal;
- The Ledger;
- The detailed accounting
books, cards.
The order of entering the accounting books
in form of General Journal (Diagram 01)
(a) Daily, based on the accounting
vouchers inspected and used as bases for book entry, the arising operations firstly
are entered into the General Journal, then based on the figures on the General
Journal, they are made entries into the Ledger according to appropriate
accounting accounts. If the units opened the detailed accounting books or
cards, alongside the entering of the General Journal, the arising operations
are entered into the relevant detailed accounting books or cards.
If the units open the special Journal
daily, based on the vouchers used as a basis for book entry, arising
transactions are entered into relevant special Journals. Periodically (every 3,
5, 10 ... days) or at the end of a month, depending on the volume of arising
transactions, each special Journal shall be summarized, figures are taken out
to enter into the appropriate accounts in the Ledger, after duplicate numbers
are eliminated because
one transaction is recorded in many special Journal concurrently (if any).
(b) At the end of a month, quarter and year, the figures on
the Ledger is added up, the account Balance sheet is made.
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On principle, the total arising Debit amount and the total
arising Credit amount on the account Balance sheet must be equal to the total
arising Debit amount and the total arising Credit amount on the General
Journal( or the General Journal and special Journal after duplicate numbers in
special Journal are deliminated) of the same period.
DIAGRAM NO.1
THE ORDER OF ENTERING THE ACCOUNTING
BOOKS IN FORM OF GENERAL JOURNAL
2. Accounting form of Journal- Ledger
Basic features of the accounting form of Journal- Ledger.
Basic features of the accounting form of Journal- Ledger: The
arising economic, financial transactions are recorded according to the time
order and economic contents (according to accounting accounts) on the same sole
general accounting book being the Journal-Ledger. The bases for entering the
Journal-Ledger accounting book are accounting vouchers or the general sheet of
accounting vouchers of the same types.
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- Journal- Ledger;
- The detailed accounting books, cards.
The order of entering the accounting books in form of Journal- Ledger (Diagram 02)
(a) Daily, accountants base on the accounting vouchers or
the general sheet of accounting vouchers of the same type which is used as the
basis for entering the books, to determine Debit account, credit account to
enter the Journal-Ledger. Figures of each voucher ( or general sheet of
accounting vouchers of the same type) are entered in the same line in both
Journal and Ledger . The general sheet of accounting vouchers are made for
vouchers of the same types (receipt notes, payment notes, goods-dispatch notes,
goods-receipt notes…) arising may times in one day or every 1, 2 or 3 days
The accounting vouchers and the general sheet of accounting
vouchers of the same type after being entered the Journal-Ledger are used to
enter relevant detailed accounting books, cards.
(b) At the month-end, after recording all arising accounting
vouchers in the Journal-Ledger and detailed accounting books, cards,
accountans add figures of arising amount column in the Journal and Debit
column, credit column of each account in Ledger to enter in arising adding at
the end of month. Based on the balance at the beginning of the month ( quarter)
and arising one during the month (quarter), accountants calculate the balance
at the end of the month (quarter) of each account in the Journal- Ledger.
(c) When inspecting and comparing the added number at the
end of month (quarter) in the Journal – Ledger, the following requirements must
be met:
total amount in “arising” column
in Journal
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Total arising Credit amount of all
accounts
=
=
Total Debit balance of accounts
=
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(D) Detailed accounting books and cards must also be closed
to add arising Debit amount, arising Credit amount and calculate month-end
balance of each object. Based on the book closing figures of objects, "Summary
of Details" is made for each account. The figures in the "Summary of
detail" are compared with arising Debit amount, arising Credit amount and
the Balance at the end of month of each account in the Journal - Ledger.
Figures in the Journal - Ledger and in the "Summary of
details" after the books are closed are checked, compared, if they are
consistent, they shall be to prepare the financial statements.
DIAGRAM NO.02
THE ORDER OF ENTERING THE ACCOUNTING
BOOKS IN FORM OF JOURNAL- LEDGER
3. Form of book-entry voucher
accounting book
Basic features of the accounting form of book-entry voucher
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+ Entering according to the time order on
the entry voucher register.
+ Entering according to economic contents
in the Ledger.
The entry vouchers shall be made by
accountants on the basis of each voucher or the general sheet of original
vouchers of the same type and the same economic content.
The entry vouchers are numbered
continuously in each month or for the whole year (according to the ordinal
number in the entry voucher register) and enclosed with original vouchers, and
must be approved by the chief accountant before entering the accounting books.
Forms of Book-Entry Voucher accounting book
shall include the following types of accounting book:
- The book-entry voucher;
- The entry voucher register;
- The Ledger;
- The detailed accounting books, cards.
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(a) Daily, accountants make the entry vouchers, based on the
accounting vouchers or the general sheet of inspected accounting vouchers of
the same type. Based on the entry Voucher, accountants enter the entry voucher
register, which are later used for entering the Ledger. The accounting
vouchers, after being used as bases for making the Entry Voucher, shall be used
for entering the detailed accounting books and cards.0}
(b) At the month-end, accountants must close the book and
calculate the total sum of money of the economic and financial operations
arising in the month in the entry voucher Register, calculate the total arising
Debit amount, the total arising Credit amount and the balance of each account
in the Ledger. Based on the Ledger, accountants make the account balance sheet.
( c)After the comparison for consistency,
the figures in the Ledger and the Summary of details (made from the detailed
accounting books, cards) are used for preparing financial statement.
The relations of comparison and inspection
must ensure that the total arising Debit amount and the total arising Credit
amount of all accounts in the account Balance sheet are equal to each other and
equal to the total arising amount in the Entry Voucher Register. The total
Debit balance and the total Credit balance of all accounts in the account
Balance sheet must be equal to each other, and the balance of each account in
the Account Balance sheet must be equal to the balance of each corresponding
account in the Summary of Details.
DIAGRAM NO.3
THE ORDER OF ENTERING THE ACCOUNTING
BOOKS IN FORM OF BOOK –ENTRY VOUCHER
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Basic features of computerized accounting form
The basic features of computerized accounting form
:accounting work is carried out according to an accounting software program on
the computer. The accounting software is designed on the principle of one of
four accounting forms, or a combination of accounting forms prescribed above.
The accounting software does not show the complete process of accounting
entries, but must print fully the accounting books and financial statements as
prescribed.
Computerized accounting form shall include the following
types of accounting books: Each accounting software which is designed under one
form of accounting shall have a type of accounting book of such form which is not
required to be the same as accounting book forms recorded by hand.
The order of entering the accounting books in form of
computerized accounting
(a) Daily, accountants base on accounting vouchers or the
general sheet of inspected accounting vouchers of the same type which are used
as the basis for book-entry, to determine the debit account, credit account to
enter data into computers under the tables, forms designed in the accounting
software.
According to the procedure of the accounting software, the
information is automatically entered into the general accounting books (Ledger
or Journal - Ledger ...) and the relevant detailed accounting books, cards.
(b) At the end of month(or any necessary time), accountants
shall close (add) accounting books and prepare financial statement . The
comparison between the figures summarized and the detailed figures is made
automatically and ensures accuracy and truthfulness according to information
that was entered during the period. Accountants may check and compare figures
between the accounting books and the financial statement after they are printed
out.
The printing of the financial statements shall comply with
provisions.
At the end of each month, each year, general accounting
books and detailed accounting books are printed out, bounded into books and
undergone legal procedures under provisions of accounting books inscribed by
hand.
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DIAGRAM NO.4
THE ORDER OF ENTERING THE ACCOUNTING
BOOKS IN FORM OF COMPUTERIZED ACCOUNTING
III. LIST OF ACCOUNTING BOOKS APPLIED TO SMALL AND
MEDIUM-SIZED ENTERPRISES
1. List of books
No.
Book’s title
Code
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General Journal
Journal-Ledger
Book-entry voucher
01
Journal-Ledger
S01-DNN
-
x
-
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Book-entry voucher
S02a-DNN
-
-
x
03
Book-entry register
S02b-DNN
-
...
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x
04
Ledger (used for accounting form of book-entry voucher)
S02c1-DNN
S02c2-DNN
-
-
x
x
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General Journal
S03a-DNN
x
-
-
06
Cash receipt journal
S03a1-DNN
x
...
...
...
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-
07
Cash payment journal
S03a2-DNN
x
-
-
08
Purchase journal
...
...
...
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x
-
-
09
Sales journal
S03a4-DNN
x
-
-
...
...
...
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Ledger (used for accounting form of General Journal)
S03b-DNN
x
-
-
11
Account balance sheet
S04-DNN
x
...
...
...
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x
12
Cashbook
S05a-DNN
x
x
x
13
Detailed accounting book of cash
...
...
...
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x
x
x
14
Bank deposit book
S06-DNN
x
x
x
...
...
...
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Detail book on materials, instrument,
product, goods
S07-DNN
x
x
x
16
Detailed summary of materials, instrument, product, goods
S08-DNN
x
...
...
...
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x
17
Warehouse card (or book)
S09-DNN
x
x
x
18
fixed asset book
...
...
...
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x
x
x
19
Monitoring book of fixed assets and tools, instruments in
using place
S11-DNN
x
x
x
...
...
...
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Fixed asset card
S12-DNN
x
x
x
21
Detail book on payment to buyers
(sellers)
S13-DNN
x
...
...
...
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x
22
Detail book on payment to buyers (sellers) in foreign currency
S14-DNN
x
x
x
23
Monitoring book of payment in foreign currency
...
...
...
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x
x
x
24
Detailed book of borrowed money
S16-DNN
x
x
x
...
...
...
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Detailed book of sales
S17-DNN
x
x
x
26
Operation cost book
S18-DNN
x
...
...
...
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x
27
Card of cost price of product, service
S19-DNN
x
x
x
28
Detail book on accounts
...
...
...
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x
x
x
29
Detailed book on issuing shares
S21-DNN
x
x
x
...
...
...
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Detailed book on treasury shares
S22-DNN
x
x
x
31
Detailed book on securities investment
S23-DNN
x
...
...
...
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x
32
Working capital source detail book
S24-DNN
x
x
x
33
construction cost book
...
...
...
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x
x
x
34
VAT monitoring book
S26-DNN
x
x
x
...
...
...
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Detailed book on refundable VAT
S27-DNN
x
x
x
36
Detailed book on VAT exemption
S28-DNN
x
...
...
...
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x
37
Other detailed books at the request of management requirements
of enterprises
The order and method of recording and the relationship among
types of accounting books according to each accounting form are defined in
Section II "Accounting Forms" above.
* * *
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...
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(1) The document detailing "Accounting policy for
small and medium-sized enterprises" was circulated in book issued by the
Ministry of Finance (the Department of Audit and Accounting Regulation)
(2) Detailed information and answers to questions about
"Accounting policy for small and medium-sized enterprises" are on website:
www.vacpa.org.vn.