MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No.:
24/2010/TT-BTC
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Hanoi,
February 23, 2010
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CIRCULAR
GUIDING ACCOUNTING APPLICABLE TO COOPERATIVES OF
AGRICULTURE, FORESTRY, FISHERY AND SALT OCCUPATION
- Pursuant to the Law on
Accounting No.03/2003/QH11 dated 17/6/2003;
- Pursuant to the Law on
Cooperatives No.18/2003/QH11 dated 26/11/2003;
- Pursuant to the Decree No.118/2008/ND
- CP dated 27/11/2008 of the Government regulating functions, tasks, powers and
organizational structure of the Ministry of Finance;
- Pursuant to the Decree
No.129/2004/ND - CP dated 31/5/2004 of the Government detailing and guiding the
implementation of a number of Articles of the Law on Accounting in business
activities.
The
Ministry of Finance guides accounting applicable to cooperatives of
agriculture, forestry, fishery, and salt occupation as follows:
Part I
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Article 1. Scope and subjects of application
This Circular
guides the accounting regime applicable to the Cooperatives of Agriculture,
Forestry, Fishery and Salt occupation (collectively, referred to as the
Agricultural Cooperative, abbreviated as "Cooperative").
Article 2. Bases for the application
The
accounting system applied to the Agriculture Cooperatives guided in this
Circular is based on the Accounting regime for Small and Medium enterprises,
issued together with Decision No.48/2006/QD - BTC dated 14/9/2006 of the
Minister of Finance (hereinafter referred to as Decision No.48/2006/QD-BTC).
The contents that are not guided in this Circular, the cooperative shall comply
with the Accounting Law, Decree No.129/2004/ND - CP dated 31/5/2004 detailing
and guiding some Articles of the Law on Accounting applying to business,
accounting regime of Small and Medium enterprises, issued together with
Decision No.48/2006/QD-BTC.
Article 3. Financial Disclosure
1. The
contents of the cooperative’s financial disclosure, include
- The
situation of assets, liabilities and equity;
- The results
of business activities;
-
Appropriation and use of funds;
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2.
Responsibility, form and duration of financial disclosure
- The
cooperative chairman is responsible for reporting the annual financial
situation to the Cooperative Management Board. Cooperative Management Board is
responsible for financial disclosure before the Congress of cooperative
members.
- The
financial disclosure is made in the following forms:
+ Notice in
writing;
+ Listed;
+ The other
forms as prescribed by law.
- Cooperative
must publish annual financial situation within 90 days from the end of the
fiscal year.
Part II
SPECIFIC PROVISIONS
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Article 4. Provisions of application of system of accounting
accounts
The
cooperatives implement System of accounting accounts as prescribed by the
Accounting Regime for Small and Medium Enterprises issued together Decision No.48/2006/QD
- BTC with the provisions amended and supplemented in this Circular as follows:
1. Rename
some accounting accounts and add the second grade accounts as follows:
1.1. Rename
Account 131 - "Receivables from customers" into
"Receivables"
Account 131
has 3 second grade Accounts:
+ Account
1311 - Receivable from cooperative members;
Account +
1312 - Receivable from customers outside the cooperative;
+ Account
1318 - Other receivables.
1.2. Rename
Account 311 - "Short-term borrowings" into "borrowings".
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Account +
3111 - Short-term borrowings;
+ Account
3112 - Long-term borrowings.
1.3. Rename
Accounts: 4111 - "Investment capital of the owners" into
"Capital contributed by the cooperative members"; 4112 - "Equity
surplus" into "Capital accumulated by cooperative"; 4118 -
"Other Capital" into" Other capital source".
1.4. Rename
Account 511 - "Revenues from sales of goods and provision of
services" into "Revenue".
Account 511
has 3 second grade Accounts:
+ Account
5111 – Revenue from service provision for cooperative members;
+ Account
5112 - Revenue from manufacture, trade;
+ Account
5118 - Revenue from other activities.
1.5. Rename
Account 515 - "Revenue from financial activities" into "Revenue
from financial activities, internal credit".
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+ Account
5151 - Revenue from financial activities;
+ Account
5152 - Revenue from internal credit.
1.6. Rename
Account 632 - "Prime Cost of goods sold" into "Prime Cost of
goods, products, and services"
Account 632
has 2 second grade Accounts:
+ Account +
6321 – Prime Cost of goods, products and services sold to cooperative members;
+ Account +
6322 - Prime Cost of goods, products and services sold outside the cooperative.
1.7. Rename
Account 635 - "Financial expenses" into "Cost of financial
activity, activity of internal credit"
Account 635
has 2 second grade Accounts:
+ Account +
6351 - The expenses of financial activities;
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1.8. Rename
Account 6421 - "Selling expenses" into "Expenses of sales and
service provision"; rename Account 6422 - "The expenses of corporate
management" into "Expenses of management of cooperative".
1.9. Rename
Account 157 - "Goods on consignment" into "Products and goods on
consignment."
2. Adding up
accounting accounts
Add up
Account 155 - "Finished product"; Account 156 - "Goods", to
Account 155 - "Products and goods"
Account 155
has 2 second grade Accounts:
+ Account
1551 - Products;
+ Account
1552 - Goods.
3. Change the
number and classify the Account 431 - "The reward fund and welfare"
into Account 353
Account 353
has 2 second grade Accounts:
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+ Account +
3532 - The welfare fund.
4. Supplement
the following Accounts
4.1. First
grade Account (in Accounting Balance Sheet)
a. Account
122 – lending cooperative members
Account 122
has 3 second grade Accounts:
+ Account
1221 - lending cooperative members in the term loan;
+ Account
1222 - lending cooperative members overdue;
+ Account
1223 - freezing loan debt by cooperative members.
b. Account
136 – Internally receivable;
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+ Account
1361 – Business Capital in the directly subordinate units;
+ Account
1368 - Other internally receivables.
c. Account
322 - Deposits of cooperative members;
d. Account
336 – Internally payable;
đ. Account
359 - The reserve fund for internally credit risk.
4.2. Second
grade Account of Account 334
a. Account
3341 - Payable to cooperative members;
b. Account
3348 - Payable to other employees.
4.3. Second
grade Account of Account 411
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b. Account 4114
– Capital from investment support of the Record.
4.4. Second
grade Account of Account 418
a. Account
4181 - Fund of development of production and business;
b. Account
4182 - Reserve fund;
c. Account
4188 - Other Fund.
4.5. Accounts
out of the accounting Sheet Balance
- Account 005
- Tools, durable equipment being used;
- Account 006
– Collateral assets for loans;
- Account 008
- Interest from overdue loans not yet received.
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- Accounts
1113, 1123 - Gold, silver, precious metals, and gems;
- Account
1591 - Provision for reduction of short-term financial investment;
- Account 138
- Other receivables;
- Account
2112 - Fixed Assets of financial leasing;
- Account
2142 - Depreciation of fixed assets of financial leasing;
- Account 217
- Investment real estate;
- Account
2147 - Depreciation of investment real estate;
- Account 229
- Provision for reduction of long-term financial investment;
- Account 244
- Collateral, long-term deposit;
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- Account 335
- Payable expenses;
- Account
3381 - Excess assets waiting for settlement;
- Account
3382 - union expenses;
- Account 341
- borrowings, long-term debt;
- Account 351
- allowance reserve funds for unemployment;
- Account 352
– Payable Provision for;
- Account 419
- Treasury stock;
- Account 611
- Purchase;
- Account 631
- Cost of production.
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Where
cooperatives need to add the first or second grades Accounts or amend the first
or second grades Accounts of the names, symbols, content and method of economic
professional accounting arising characteristics, it must be approved in writing
by the Ministry of Finance before the implementation.
The
cooperatives can open additional Accounts of the third and second grades for
the Accounts not being specified the Accounts of third and second grades in the
list system of accounting accounts prescribed in this Circular for requirements
for cooperatives’ management without the proposal for approval from the Finance
Ministry.
Article 6. Guidance on some specific contents of accounting of
cooperatives
1. Account 122 – Lending cooperative members
This account
is used to reflect the current number and situation of increase or decrease of
the amount for lending members of the cooperative with internal credit
activity.
1.1.
Accounting this account should comply with the following principles
1.1.1.
Account 122 – Lending cooperative members - only use in the cooperatives with
implementation of internal credit activities in accordance with provisions of
law. The lending, loan recovery, interest rates,... must comply with the
provisions of law regarding the internal credit activities of the cooperatives.
1.1.2. Only
account the principal debt into Account 122 - Lending cooperative members, the
loan interest is accounted for into Account 515 - Revenues from financial
activities, internal credit (Account 5152).
1.1.3.
Cooperative Accounting (Department monitoring the internal credit activities)
must open books to monitor the loans for each borrower on the principal debt,
of which in-term debt, overdue debt, debt freezing, or permission of deletion
of debt, interest and the payment of that amount.
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Debit:
The money was
lent to cooperative members.
Credit:
- Amount of
principal debt paid by cooperative members;
- The
principle amount lent cooperative members permitted debt deletion by
Cooperative Management Board.
Debit’s
balance:
Principal
amount lent cooperative members that has not come due or come due but not yet
paid by cooperative members.
Account 122 –
Lending cooperative members, there are 3 second-grade Accounts:
- Account
1221 - Lending cooperative members in term: This account is used to reflect the
loans and the situation of recovery of loans to cooperative members in the
term;
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- Account
1223 - Freeze debt lent to cooperative members: this account reflects the loans
to cooperative members but they cannot afford to pay their debts or at risk in
the course of using capital to be frozen debt pending for handling.
1.3.
Accounting methods in some of the main economic business
1.3.1. When
taking money to lend cooperative members, based on the credit contracts or loan
contracts and documents taking money to lend, record:
Debit Account
122 – Lending cooperative members (1221)
Credit -
Accounts 111, 112
For the loans
required to be secured by assets, based on valuation minutes of mortgage,
pledge, record:
Debit -
Account 006 - Collateral assets.
1.3.2. The
interest earned from loan, based on interest collecting receipts, record:
Debit -
Accounts 111, 112
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1.3.3. Upon
withdrawal of amounts lent the cooperative members (cash or bank deposits),
based on the amount collected, record:
Debit -
Accounts 111, 112
Credit -
Account 122 – Lending cooperative members (original amount lent cooperative
members).
At the same
time, accountant deletes debts on credit contracts by recording the amount of
debt recovery in the column "Amount of debt payment", withdrawing
balances. The credit contracts that have been collected all the debt (balance
equal to 0) are taken out of credit files to be assembled into separate files,
then conduct disbursing procedures for mortgages or pledges of cooperative
members, record:
Credit -
Account 006 - Collateral assets.
1.3.4. When
debts of cooperative members come due but they are not paid and are not
rescheduled, the loans are transferred into overdue debts, record:
Debit - Account
1222 - Lending cooperative members over due
Credit -
Account 1221 - Lending cooperative members in term.
1.3.5. When
transferring the loans which cooperative members cannot afford to pay the debt
or at risk of capital loss from objective reasons (natural disasters, floods,
fires, epidemics ...) to be transferred to debts freezing by the Cooperative
Management Board pending for handling, record:
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Credit -
Account 1222 – Lending cooperative members overdue
Credit -
Account 1221 - Lending cooperative members in term.
1.3.6. When
having a decision of debt deletion of the Cooperative Management Board and
being compensated by the reserve fund of credit risk, based on records, record:
Debit - Account
359 - The reserve fund for credit risk
Credit -
Account 122 - Lending cooperative members.
2. Account 136 – Internally receivable
This account
is used to reflect the debts and the situation paying the receivable debts of
the dependent enterprises (established by cooperatives) on the loan or amount
paid for, amount collected for or items that the units under the cooperatives
are obliged to pay to the cooperatives or the cooperatives must pay for the
dependent enterprises.
2.1.
Accounting this account should comply with the following principles:
2.1.1. The
scope and content of reflection of the Account 136 is of the internal relations
of payment for receivable accounts between the superior and affiliated units.
In particular, superior unit is the cooperative, affiliated units are the
enterprises assigned capital by cooperatives, organized its own accounting.
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- Capital, the
fund, or funding has been assigned, granted to affiliated enterprises;
- Business
capital lent the affiliated enterprises without counting interest;
- Amounts
that affiliated enterprises must pay to the superior as prescribed;
- Amounts due
to the affiliated enterprises to collect for;
- Amounts
allocated to affiliated enterprises to carry out internal contract volume and
received the value of internal contract;
2.1.3.
Account 136 must be accounted in detail for each unit with relation of payments
and tracks separately each internal receivable amount.
2.1.4. At the
end of the accounting period, it must inspect, compare and confirm the number
arising, the balance of Account 136 "Internally receivable", Account
336 “Internally payable" for each content of payment. Perform offset by
each amount of each unit with relation, at the same time to account offset on
the Account 136 "Internally receivable" and Account 336 "
Internally payable" (By the details of each object ).
When
comparing, if there is any difference, it must find the causes and timely
adjust.
2.2. The
structure and content of reflection of the Account 136 – Internally receivable
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- The
business capital allocated to affiliated enterprises;
- The amounts
that cooperatives must collect, the amounts that affiliated enterprises must
pay;
- The amounts
that affiliated enterprises must collect, the amounts that cooperatives must
allocat to affiliated enterprises;
- Amount
receivable on sale of products, goods, or services to affiliated enterprises.
Credit:
- Recovery of
capital, funds in affiliated enterprises;
- The amount
collected on the amounts receivable of affiliated enterprises;
-
Compensation receivable with amount payable of the same object.
Debit’s
balance:
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Account 136 –
Internally receivable has 2 second grade accounts:
- Account
1361 – Business capital in affiliated enterprises: This account is only opened
in the cooperatives to reflect the existing business capital in the affiliated
enterprises directly assigned by cooperatives or formed by other methods.
- Account
1368 - Other Internally receivable: Reflects all other receivable amounts of
cooperatives for affiliated enterprises or the amounts receivable of
enterprises from cooperatives outside capital.
2.3.
Accounting methods in some of the main economic enterprises
2.3.1. When
co-operative allocates business capital to the affiliated enterprises, record:
Debit -
Account 136 – Internally receivable (1361)
Credit - Accounts
111, 112...
2.3.2. Where
the allocation of business capital to the affiliated enterprises under fixed
assets, record:
Debit -
Account 136 - Internally receivable (1361)
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Credit -
Account 211 - Tangible fixed assets (original cost).
2.3.3. Based
on the number of business capital remitted by the affiliated enterprises on the
increase of business capital due to procurement of fixed assets by investment
capital of basic construction or development and investment fund, record:
Debit -
Account 136 - Internally receivable (1361)
Credit -
Account 411 - Business capital.
2.3.4. End of
period, if cooperative adds capital from business profit in the period of the
affiliated enterprises, record:
Debit -
Account 136 - Internally receivable (1361)
Credit -
Account 411 - Business capital.
2.3.5. Where
an affiliated enterprise must return business capital to the Cooperative, upon
receipt of money paid by the affiliated enterprise, record:
Debit -
Accounts 111, 112...
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2.3.6.
Receivables on interest of production, business activities and other business
activities in affiliated enterprises, record:
Debit -
Account 136 - Internally receivable (1368)
Credit -
Account 421 - Undistributed profit
2.3.7. Upon
receipt of the money paid by the affiliated enterprise on the business interest
payment, record:
Debit -
Accounts 111, 112...
Credit -
Account 136 - Internally receivable (1368).
2.3.8. When
paying as a substitute the debts for affiliated enterprises, record:
Debit -
Account 136 - Internally receivable (1368)
Credit -
Accounts 111,112
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Debit -
Accounts 111, 112...
Credit -
Account 136 - Internally receivable (1368).
2.3.10.
Offsetting internally receivable and internally payable out of capital of the
same object:
Debit -
Account 336 - Internally receivable
Credit -
Account 136 - Internally receivable (1368).
3. Account 154 - Cost of unfinished production and business
This account is
used to gather the cost of production, sales, and service of cooperatives and
for the calculation of costs of production, labor service, service completed.
3.1.
Accounting this account should comply with the following provisions
3.1.1. Costs
from production, business, and services accounted on the Account 154 must be
detailed by industry, product, or service that each cooperative has the
business organizations.
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3.1.3. Actual
costs of products, agricultural services are determined at the end of season or
end of the year.
3.1.4.
Content of production costs of some industries, branches, and services:
3.1.4.1.
Irrigation service includes the following major expenses:
- Water cost
payable to the agricultural irrigation companies;
- Costs of
electricity, petrol running pumps;
-
Depreciation of pumping stations and system of canals conducting water invested
capital by cooperatives;
- The cost of
dredging, repairing irrigation systems;
- The cost of
regular repair and overhaul of pump stations, pumps;
- Working
remuneration for members of operating machine and regulating water;
...
...
...
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3.1.4.2. Pest
control services:
- The drugs
used for pest control for plants;
- Fuel
running machine spraying insecticide;
-
Depreciation of pumps of pesticides;
- The cost of
hand tools, clothes, instruments of labor protection;
- The cost of
repairing pumps and sprayers of pesticides;
- The cost of
wages and allowances for toxic;
- The direct
costs such as loan interest.
3.1.4.3.
Services of provision of agricultural materials and product consumption for the
households with the following major expenses:
...
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-
Depreciation of storage; means of transportation of department of services;
- Loan
interest payable;
-
Remuneration for staffs, cooperative members who directly provide services of
agricultural materials and consumption of products;
- The other
direct expenses.
Not to reflect
to the cost of services providing agricultural materials by original cost
(purchase price) of materials, goods and products for receiving consumption of
products for the households.
3.1.4.4.
Activities receiving goods to process, such as textiles, carpet weaving,
embroidery ... with the following production costs:
- Expenses
related to travel to receive, deliver goods after processing, such as costs of
transportation, handling and storage of goods ...;
- The
materials put out by the cooperative during the processing;
- Wages of
cooperative members directly processing;
...
...
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-
Depreciation of machinery, equipment, and workshops;
- The cost of
repairing machinery and equipment;
- The other
direct costs (such as loan interest…).
Not to
reflect to the processing cost value of the materials of processing deliverers.
3.1.4.5. The
activity of processing agricultural and forestry products: Production costs
include the following items:
- The value
of main materials which are put into process;
- The types
of auxiliary materials used within the course of processing;
- The costs
of electricity, fuel (coal, firewood, gasoline) used for machining and
processing products;
- The cost of
repairing machines;
...
...
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- The wages
of workers of direct production;
- Other
direct expenses.
3.1.4.6.
Production activities of agriculture, forestry, manufacturing costs include:
- Breeds;
- Fertilizers;
- The costs
of pest control for crops;
- The cost of
making land;
- The cost of
water irrigation;
- Wage of
labor;
...
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- The other
direct expenses.
3.1.4.7.
Activities of aquaculture, the cost includes the following items:
- Breeds;
- The costs
of pest control;
-
Depreciation of fixed assets;
- The cost of
repairing the property;
- Other direct
costs (such as loan interest ...).
3.2. The
structure and content of reflection of the Account 154 - Cost of production and
unfinished business
Debit:
...
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Credit:
- The actual
production cost of products already manufactured, processed to be put into
warehouse or transferred for selling;
- The actual
cost of the volume of services completed the provision for the cooperative
members and customers.
Debit’s
balance:
Costs of
production, unfinished business at the end of period
3.3 The
accounting method of a number of major economic activities
3.3.1.
Accounting for irrigation service
3.3.1.1.
Costs of renovation of, dredging canals of water (repaired frequently), record:
Debit -
Account 133 - VAT deductible (if any)
...
...
...
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Credit -
Account 334 - Payable to cooperative members and employees of cooperatives
(wages of cooperative members and salaries from outsourcing)
Credit -
Account 152 - Raw materials, materials
Credit -
Account 153 - Tools and instruments
Credit -
Account 331 - Payable to sellers (lump sum for outside to repair, dredge).
3.3.1.2.
Disbursing spare parts to repair, replace pumps, pump stations, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 153 - Tools and instruments.
3.3.1.3. When
buying gasoline, oil to use for pumps, record:
Debit -
Account 154 - Cost of production and unfinished business
...
...
...
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3.3.1.4.
Electricity and irrigation fee must be paid to branch of Electricity Company
and agricultural irrigation companies, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 331 - Payable to sellers.
3.3.1.5. When
determining the remuneration payable to cooperative members operating the
machine and regulating water, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 334 - Payable to cooperative members and employees of the cooperative.
3.3.1.6.
Periodically, depreciation of pumps, pumping stations, water canals, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 214 - Depreciation of fixed assets.
...
...
...
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Debit -
Account 154 - Costs of production, unfinished business
Credit -
Account 142 - Short-term prepaid expenses.
3.3.1.8. At
the end of period, determination of number of irrigation services to complete
the evaluation of business results in the period, record:
Debit -
Account 632 – Prime cost of goods sold
Credit -
Account 154 - Cost of production and unfinished business.
3.3.2.
Accounting pest control services for crops, livestock
3.3.2.1.
Regarding disease epidemic prevention drugs for plants and livestock:
- If the
cooperative purchases to store in warehouses, when disbursing for the use,
record:
Debit -
Account 154 - Cost of production and unfinished business (detailing service of
protection of plants and livestock)
...
...
...
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If
cooperatives purchase to use immediately without for storing in the warehouse,
record:
Debit -
Account 154 - Costs of production and unfinished business
Debit -
Account 133 - VAT deductible (if any)
Credit -
Account 111 - Cash (cash payments)
Credit -
Account 112 - Bank Deposits (Payment by bank transfer)
3.3.2.2.
Disbursing tools and instruments for use (pesticide sprayers ...)
- Disbursing
from warehouse, record:
Debit -
Account 242 - Long-term prepaid expenses
Credit -
Account 153 - Tools and instruments.
...
...
...
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-
Determination of the number of allocation of values of tools, instruments
into expenses, record:
Debit -
Account 154 - Cost of production, unfinished business (detailing service of
protection of plants and livestock)
Credit -
Account 242 - Long-term prepaid expenses.
3.3.2.3. For
cooperatives using pesticides sprayers run by gasoline
- The cost of
gasoline running engine, record:
Debit -
Account 154 - Cost of production and unfinished business (detailing service of
protection of plants and livestock)
Credit -
Account 111 - Cash (Buying petrol in cash for immediate use)
Credit -
Account 141 - Advance (Advance Payment for buying petrol)
Credit -
Account 152 - Raw materials, materials (Disbursing petroleum in storage to
use).
...
...
...
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Debit -
Account 154 - Cost of production, unfinished business (detailing service of
protection of plants and livestock)
Credit -
Account 214 - Depreciation of fixed assets.
3.3.2.4.
Determination of remuneration payable to cooperative members, record:
Debit -
Account 154 - Cost of production, unfinished business (detailing service of
protection of plants and livestock)
Credit -
Account 334 - Payable to cooperative members and employees of the cooperative.
3.3.2.5. End
of period, the transfer costs of pest control services completed into account
of prime cost of goods sold to determine the business results, record:
Debit -
Account 632 – Prime cost of goods, products, services
Credit -
Account 154 - Cost of production, unfinished business.
3.3.3.
Accounting services providing agricultural materials
...
...
...
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- When
materials transported for storing in warehouse, record:
Debit -
Account 155 - Products and Goods (storing goods in warehouses) (invoice price)
(1552)
Credit -
Account 111 - Cash (Cash Purchase)
Credit -
Account 112 - Bank Deposits (Payment by bank transfer)
Credit -
Account 331 - Payable to sellers (Purchase unpaid).
- When
disbursing materials to supply to the households, record:
Debit -
Account 632 – Prime cost of goods, products, services
Credit -
Account 155 - Products and Goods (1552) (Price of ex-warehouse).
At the same
time based on bill, reflecting revenue, record:
...
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Debit -
Account 131 - Receivables (1311 - Receivable from cooperative members)
Credit -
Account 511 - Turnover (selling Price) (5111).
- The cost of
shipping, handling and selling expenses:
Debit -
Account 642 - Costs of business management (6421)
Credit -
Account 111 - Cash (shipping costs)
Credit -
Account 141 - Advance (Advance Payment for the shipping costs)
Credit -
Account 331 - Payable to sellers (shipping costs unpaid).
3.3.3.2. Cooperative
purchases materials and delivers immediately to the households (teams, groups):
- When
materials are transported to cooperative, then delivers immediately to the
teams, groups, households by number signed, and record:
...
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Credit -
Account 111 - Cash (cash payment)
Credit -
Account 112 - Bank Deposits (Payment by bank transfer)
Credit -
Account 331 - Payable to sellers (unpaid).
At the same
time reflecting the revenue to provide agricultural materials for the
households, record:
Debit -
Account 111 - Cash (Selling and collecting money immediately)
Debit -
Account 131 - Receivables (1311 - Receivable from cooperative members)
Credit
Account 141 - Advance (Advance Payment for the shipping costs)
Credit -
Account 511 - Revenue (Selling price) (5111)
- The cost of
shipping, handling and selling costs (if any), record:
...
...
...
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Credit -
Account 111 - Cash (shipping costs)
Credit -
Account 141 - Advance (Advance Payment for the shipping costs)
Credit -
Account 331 - Payable to sellers (shipping costs unpaid).
3.3.4.
Accounting services of production and supply of seeds for the households
3.3.4.1.
Where cooperatives buy new seeds in the seed companies to sell to the
households:
- When
purchasing seeds for storing, record:
Debit -
Account 155 - Products and Goods (1552)
Credit - Account
111 - Cash (Purchase in Cash)
Credit -
Account 112 - Bank Deposits (Payment by bank transfer)
...
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...
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- When
disbursing the seeds from warehouse to sell to the households, record:
Debit -
Account 632 – Prime cost of goods, products, or services (detailing seed
service)
Credit -
Account 155 - Products and Goods (1552)
- Where to
buy seeds for immediate delivery to the households, record:
Debit -
Account 632 - Prime cost of goods, products, or services (detailing seed
service)
Credit -
Account 111 - Cash (Purchase in Cash)
Credit -
Account 112 - Bank Deposits (Payment by bank transfer)
Credit -
Account 331 - Payable to sellers (The unpaid debt).
At the same
time, record revenue on the sale of seeds for the households, record:
...
...
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Debit -
Account 131 - Receivables (1311 - Receivable from cooperative members)
Credit -
Account 511 - Revenue (Selling price) (5111)
-
Transportation costs and other expenses related to travelling to receive seeds,
record:
Debit -
Account 642 - Costs of business management (6421)
Credit -
Accounts 111, 112, 141, 331....
- The
expenses incurred in the process of preservation, selling seeds, record:
Debit - Account
642 - Costs of business management (6421)
Credit -
Account 334 - Payable to cooperative members and employees of cooperatives
(3341)
Credit -
Account 214 - Depreciation of fixed assets
...
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3.3.4.2.
Where cooperatives receive new seed and deliver to some experienced households
for multiplication. Depending on the agreements in the contract between
cooperatives and the households producing varieties that the cooperative can
invest additionally costs for the households and re-purchase all the varieties
that the households produced to provide large scale.
- When the
cooperative receives the seeds by buying from outside, then deliver to
households of cooperative members processing varieties for the cooperative, when
delivering seeds, record:
Debit -
Account 154 - Cost of production and unfinished business (detailing service of
varieties provision)
Credit -
Accounts 111,141,331
The costs that
cooperative must pay for the households of cooperative members processing
varieties, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 331 – Payable to sellers
Credit -
Account 111 - Cash
- When the
households have already processed varieties, return to the cooperative, record:
...
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Credit -
Account 154 - Cost of production and unfinished business.
- When the
cooperative disburses varieties to sell for households of cooperative members:
+ To reflect
the prime cost of number of varieties that the cooperative sold, record:
Debit -
Account 632 – Prime cost of goods, products, and services (6321)
Credit -
Account 155 - Products and Goods (1551)
+ To reflect
revenue from sale of varieties, record:
Debit -
Account 111 - Cash (Selling and collecting money immediately)
Debit -
Account 131 - Receivables (1311 - Receivable from cooperative members)
Credit -
Account 511 - Revenue (detailing service of varieties provision) (5111).
...
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+ When
disbursing variety from warehouse to get other variety back, record:
Debit -
Account 632 – Prime cost of goods, products, services
Credit -
Account 155 - Products and goods.
+ Reflecting
revenue of the variety used for exchange by fair value, record:
Debit -
Account 131 – Receivables
Credit -
Account 511 - Revenue
+ When
receiving variety from exchange, accountant reflects the value of variety
received by the fair value, record:
Debit -
Accounts 152, 155
Credit -
Account 131 - Receivables
...
...
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Debit -
Account 131 – Receivables
Credit -
Account 111 - Cash
+ Where the cooperative
members must pay more money for cooperative, record:
Debit -
Account 111
Credit -
Account 131 - Receivables
3.3.5.
Accounting professional skills of encouraging agriculture, forestry, fishery
3.3.5.1.
Collecting money contributed by the households of cooperative members
(contributed by the criterion specified by the cooperative) to form the funds
of promotion of agriculture, forestry and fishery of cooperatives, record:
Debit -
Account 111 - Cash (if collected in cash)
Debit -
Account 155 - Products and Goods (if collected by product)
...
...
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2.3.5.2. When
spending for allowances for the reporters guiding technique, record:
Debit -
Account 338 - Other payables (Detailing fund of promotion of agriculture,
forestry)
Debit -
Account 333 - Taxes and amounts payable to the Record (3335 - Personal income
tax of the amount withheld at source)
Credit -
Account 111 - Cash
3.3.6.
Accounting production, agricultural processing or production of business lines
3.3.6.1.
Disbursing raw materials, materials for production, trade of lines or
outsourcing agricultural products other than processing materials, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 152 - Raw materials and materials
3.3.6.2. The
prepaid expenses allocated to costs of business lines, record:
...
...
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Credit -
Account 142 - Short-term prepaid expenses.
3.3.6.3.
Remuneration payable to cooperative members or workers hired from outside,
record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 334 - Payable to cooperative members and employees of the cooperative.
3.3.6.4.
Depreciation of fixed assets used directly for production, trade of lines or
processing agricultural products, record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 214 - Depreciation of fixed assets.
3.3.6.5. Expenses
for services purchased, leased from outside (electricity, handling costs,
transport, rent of fixed assets ...), and other costs by money incurred
directly in the divisions of manufacturing lines or processing agricultural
products, record:
Debit - Account
154 - Cost of production and unfinished business
...
...
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Credit -
Account 112 - Bank Deposits
Credit -
Account 331 – Payable to sellers (services purchased from outside).
3.3.6.6. The
actual cost of the product to be in stock, record:
Debit -
Account 155 - Products and Goods
Credit -
Account 154 - Cost of production and unfinished business.
3.3.6.7.
Where the products already produced not being stored in warehouse and
transferred directly into consumption, record:
Debit - Account
632 – Prime cost of goods, products, services
Credit -
Account 154 - Cost of production and unfinished business.
3.3.7.
Accounting for leases or lump sum
...
...
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- There are
cooperatives using their legal entities to transact, contract, while the
production, business shall be contracted for a team, a group of self-doing
business. End of season, end of year, the team, and group shall pay to
Cooperatives the amounts as prescribed (possibly including the payment of tax
and payment of depreciation, payment of funds of cooperatives ...).
The above
cases, cooperative accounts the costs and revenues as follows:
3.3.7.1. The
expenses for these activities (primarily depreciation of fixed assets), record:
Debit -
Account 154 - Cost of production and unfinished business
Credit -
Account 214 - Depreciation of fixed assets
Credit –
other Accounts (other related costs)
3.3.7.2.
Revenue from the lease of assets, on lump sum contracting, people who receive
lump sum contracting must pay, record:
Debit -
Account 111 – Cash
Debit -
Account 131 – Receivables
...
...
...
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3.3.7.3. The
remaining entries are similar to the above.
3.3.8. Accounting
the lease of fixed assets (lease for operating)
Fixed assets
leased for operating are assets leased for use, when the contract is expired,
they will be returned the lender, including the fixed assets leased from
individuals and other units, or fixed assets leased from Commune People’s
Committee (including the fixed assets of the former cooperatives previously
assigned to CPC for management).
- The value
of leased assets by contract accounted on the account 001 "Assets leased
from outside" (Accounts out of the balance sheet).
- Assets
leased for cooperatives’ use must not be deducted for depreciation.
- Payable
rental of assets, cooperatives account into costs of production, business or
costs of cooperative management (including rental or amount of depreciation
that cooperative must pay to the Commune People’s Committee on the number of
assets of former cooperatives managed by the Commune People’s Committee).
Debit Account
154 - Cost of production and unfinished business (If assets are used for production
or business)
Debit -
Account 642 - Cost of business management (If assets are used for cooperative
management)
Credit –
Accounts 111, 112, 331
...
...
...
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This account
is used to reflect the amount sent by the cooperative members to cooperative
for receiving interest in the form of internal credit.
Accounting
this account must open books to monitor in detail for each depositor according
to the criteria: Date of deposit, number of deposit, term of deposit, interest
received, ...
4.1. The
structure and content of reflection of the Account 322 - Deposits of
cooperative members
Debit:
The amount
withdrawn by cooperative members
Credit:
The amount
sent into by cooperative members.
Credit’s
Balance:
The amounts
that cooperative members are still sending in the cooperatives
...
...
...
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4.2.1. When
receiving deposits of cooperative members, based on relevant documents, record:
Debit -
Accounts 111, 112
Credit -
Account 322 - Deposits of cooperative members.
4.2.2. As to
the period of interest receipt, payment of interest for cooperative members or
cooperative members suggest adding interest into principal deposits, record:
Debit -
Account 635 - Expenses for financial activities, internal credit (6352)
Credit -
Accounts 111, 112 ... (Payment of interest for cooperative members)
Credit -
Account 322 - Deposits of cooperative members (add the interest into the
original deposit).
4.2.3. When
cooperative members withdraw due deposits in cash or bank deposits, based on
the paper of receiving cash or a written request to transfer money into bank
deposit accounts, record:
Debit -
Account 322 - Deposits from cooperative members
...
...
...
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5. Account 336 – Internally payable
This account
is used to reflect the payment of liabilities between cooperative and
affiliated enterprises (established by the cooperative) on the items payable or
the items that the cooperative spent, collected as a substitute for the
affiliated enterprises.
5.1.
Accounting this account should comply with the following principles
5.1.1.
Account 336 reflects only the economic content of the internal relations of
payment for items payable between cooperatives and affiliated enterprises out
of the relations of capital.
5.1.2.
Content of items internally payable reflecting on Account 336 "Internally
payable" includes:
- Amounts
that affiliated enterprises must pay to the cooperatives;
- The amounts
that cooperative collected as a substitute for the affiliated enterprises.
5.1.3.
Account 336 "Internally payable" is accounted in detail for each unit
having payment relation, which are monitored by each item payable.
5.1.4. End of
period, accountant inspects, compares the Accounts 136, Account 336 between the
units according to each item of internal payment to make a record of offset by
each unit as a basis for offset accounting on these two Accounts. When
comparing, if there is any difference, it must find the cause and make timely
adjustments.
...
...
...
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Debit:
- The amount
paid to affiliated enterprise on the items that the affiliated enterprise has
paid, spent as a substitute or the amount already collected by affiliated
enterprise as a substitute;
- Offsetting
amounts receivable with amounts payable of the same unit with the payment
relation.
Credit:
The amount
that cooperative must pay to affiliated enterprises on the items to be paid,
spent as a substitute by such enterprises and other amounts to be collected as
a substitute by cooperative.
Credit’s
Balance:
Remaining
amount payable to affiliated enterprises
5.3.
Accounting methods in some of the main economic professional skills
5.3.1. Where
the cooperative must grant to cover losses on trading activities for affiliated
enterprises, record:
...
...
...
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Credit -
Account 336 – Internally payable.
5.3.2.
Cooperative determines the amount payable to affiliated enterprises on the
amounts that affiliated enterprises have spent, paid as a substitute or amounts
already collected by cooperative as a substitute for affiliated enterprises,
record:
Debit -
Accounts 152, 153, 211...
Debit -
Account 331 - Payable to sellers
Debit -
Account 642 - Cost of business management
Credit -
Account 336 – Internally payable.
5.3.3. When
cooperative pays to affiliated enterprises on the amounts spent, paid,
collected as a substitute, record:
Debit -
Account 336 - Internally payable
Credit -
Accounts 111, 112...
...
...
...
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Debit -
Account 336 - Internally payable
Credit -
Account 136 – Internally receivable.
6. Account 359 - The reserve fund for internal credit risk
This account
is used to reflect the current number and statement of increase or decrease of
the risk reserve fund of internal credit of the cooperatives with internal
credit activities.
Risk reserve
fund is appropriated to cover losses, damages due to objective reasons in the
course of lending cooperative members.
Risk reserve
is charged to expenses of annual internal credit activity at the rate regulated
by current internal credit Regulations of cooperatives.
6.1.
Accounting of this account should comply with the following principles
6.1.1. The
use of reserve funds to credit risk must comply with the use’s purpose has been
prescribed in the internal credit Regulations of cooperatives. Where debt deletion
for amount lent cooperative member more than the appropriated amount, it shall
be offset by the number of reserves has been established, the remaining amount
shall be recorded in the cost of internal credit activities.
6.1.2. End of
the year, before accounting books are closed, financial statement is made,
Cooperative inventories to classify loans, determine the ability to collect
debts and losses that may happen to have the basis to make provision for the
loans. If the reserve required to be established this year is larger than the
number made in the previous year that has not been used up, then supplement the
difference and record in costs of internal credit activities. If the reserve
required to be established this year is smaller than the number made in the
previous year that has not been used up, then refund the difference and record
decrease of the cost of internal credit activities.
...
...
...
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6.2. The
structure and content of reflection of the Account 359 - The reserve fund for
internal credit risk
Debit:
- The reserve
fund for internal credit risk to be decreased by use of risk coverage;
- Refund the
number of reserve for risk on loans to cooperative members smaller than the
number of reserve has been appropriated in the previous year unused.
Credit:
- To reflect
the number provided for internal credit risk charged to expense of internal
credit activities by a prescribed proportion.
Credit’s
Balance:
Existing
reserve fund of credit risk at the end of year
6.3.
Accounting methods in some of the main economic professional skills
...
...
...
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Debit -
Account 635 - Expenses for financial activities, internal credit (6352)
Credit -
Account 359 - The reserve fund for internal credit risk.
6.3.2. When
cooperative uses reserve fund of internal credit risk (to offset the loans lost
due to objective causes such as natural disasters, epidemic diseases for plants
and livestock; the borrowers cannot afford for repayments due to sickness,
death, missing ... and the other objective reasons) according to decision of
the Management Board of Cooperative, record:
Debit -
Account 359 - The reserve fund for internal credit risk
Credit -
Account 122 – Lending cooperative members.
6.3.3. When
setting up reserves, if the number of reserve required to be established is
smaller than the number made in the previous year not yet being used up, the
smaller difference must be refunded, record:
Debit -
Account 359 - The reserve fund for credit risk
Credit -
Account 635 - Expenses of financial activities, internal credit (6352)
7. Account 411 - Business capital source
...
...
...
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Business capital
of the cooperative is formed from the capital contributed by cooperative
members when joining in the cooperative and additionally contributed capital;
from profit after tax decided by the General Assembly of cooperative members to
deduct part or all for adding business capital of cooperative; from capital
contributed from the joint venture of organizations and individuals; from the
investment support of the Record in cash or in kind; from other sources such as
non-refundable grants of the Record, presents, gifts and donations of
organizations and individuals inside and outside the country.
7.1.
Accounting of this account should comply with the following principles
7.1.1. The
cooperatives accounts for in Account 411 "Business capital" according
to the actual amount received in cash, by newly formed property, or
mobilization of capital to expand the scope of cooperative activities.
Cooperatives do not accounted for in this Account the capital registered for
contribution but not been contributed yet.
7.1.2.
Cooperatives must organize to account in detail the business capital by each
formation source. In which it is required to monitor in detail for each
cooperative partner.
7.1.3. Only
record decrease of the number of business capital as the cooperative returns
capital contributed to cooperative members upon termination of status of
cooperative members, returns contributed capital to the parties of joint
venture, partners.
7.1.4. Where
receiving the capital of organizations and individuals contributed by property,
then the cooperative must reflect the increase of business capital according to
the re-valuation of assets to be accepted by the capital contributors. Where
receiving capital contributed in foreign currency, it shall be converted into
Vietnam dong at the actual exchange rate or the average exchange rate on the
inter-bank money market announced at the time arising by the Record Bank of
Vietnam; during the course of operation, not to re-assess the Credit balance of
Account 411"Business capital" with foreign origin.
7.2. The
structure and content of reflection of the Account 411 - Business capital
Debit:
Business
capital of cooperatives decreased by:
...
...
...
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- Dissolution
and liquidation of cooperatives;
-
Compensation of business losses by decision of the General Assembly of
cooperative members.
Credit:
Business
capital of cooperatives increased by:
- Receipt of
the capital contributed by cooperative members, the parties contributed capital
to joint ventures, partners (initial capital contribution and additional
capital contribution);
- Additional
capital from business profits;
- The
assistance of the Record's investment in cash or in kind for transport,
agricultural irrigation and other infrastructure;
- Subsidies:
The value of non-refundable grants of the Record, presents, gifts, donations of
organizations and individuals inside and outside the country for the
cooperative to raise business capital of cooperative.
Credit’s
Balance:
...
...
...
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Account 411
has 5 second grade Accounts:
+ Account
4111 - Capital contributed by cooperative members: Reflect the amount actually
contributed, the amount actually withdrew upon the termination of the status of
cooperative members and the capital contributed by cooperative members that are
still at the end of period;
+ Account
4112 - Capital accumulated by cooperatives: Reflect the increase or decrease of
the number of the accumulated capital of cooperatives from after-tax profit
decided on adding the business capital by the General Assembly of cooperative
members of the cooperative;
+ Account
4113 – Capital received from joint venture: Reflect the status of receiving,
returning, and the existing capital contributed from joint venture of the
cooperative;
+ Account
4114 - Capital of investment support of the Record: Reflect capital supported
investment in transport, agricultural irrigation, and other infrastructure of
the Record for Cooperatives;
+ Account
4118 - Other capital: Reflect business capital formed by receiving presents,
gifts, donations from organizations and individuals inside and outside the
cooperative.
7.3.
Accounting methods in some of the main economic professional skills
7.3.1. When
actual receipt of the capital contributed by the cooperative members, the
parties of joint venture, based on capital contribution contracts, receipts and
other relevant documents, record:
Debit - Accounts
111, 112, 152, 153, ....
...
...
...
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Credit -
Account 411 - Equity (4111, 4113)
7.3.2.
Pursuant to the Resolution of the General Assembly of cooperative members on
the decision on supplementing the business capital of the cooperative from
after-tax profit, record:
Debit -
Account 421 - Undistributed profit
Credit -
Account 4112 - Accumulated Capital.
7.3.3. Upon
receiving the grants of the Record in cash or in kind for transport,
agricultural irrigation and other infrastructure, record:
Debit -
Accounts 111, 112, 152, 155,...
Debit -
Account 211 - Fixed assets (2111, 2113)
Credit -
Account 4114 – Capital of investment support of the Record.
7.3.4. Upon
receiving presents, gifts and donations of organizations and individuals;
non-refundable subsidy of the Record, record:
...
...
...
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Debit -
Account 211 - Fixed assets (2111, 2113)
Credit -
Account 4118 - Other capital
7.3.5. When
returning contributed capital to the cooperative members, the parties of joint
venture, record:
Debit -
Account 411 - Business capital (4111, 4113)
Credit -
Accounts 111, 112, ...
8. Account 418 - The funds of equity
This account
is used to reflect the existing number and situation of increase or decrease of
the equity funds of the cooperatives.
8.1.
Accounting of this account should comply with the following principles
8.1.1. The
equity funds of the cooperative include: the fund of investment and
development, reserve fund and other funds.
...
...
...
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8.1.3. The
appropriation and use of equity funds must comply with current financial
policies for the cooperative. The rate of appropriating the annual funds
decided by the General Assembly of cooperative members but not less than as
prescribed in Article 17 of Decree 177/2004/ND - CP dated 12/10/2004 of the
Government.
8.2. The
structure and content of reflection of the Account 418 - The equity funds
Debit:
Situation of
expenditure, use of the equity funds
Credit:
Appropriation
of equity funds
Credit’s
Balance:
The funds
under the existing equity at maturity
Account 418 -
The equity fund has 3 second-grade Accounts:
...
...
...
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- Account
4182 - The reserve fund: Reflect the existing number and the situation of
increase or decrease of the reserve fund. Reserve fund is used to cover damages
caused by force majeure and loss compensation of production and business.
- Account
4188 - Other funds: Reflect the existing number and the situation of increase
or decrease of other funds formed from after-tax profit which is not the
development fund of production, business and reserve fund.
8.3.
Accounting method in some of the main economic professional skills
8.3.1. Based
on Resolutions of the General Assembly of cooperative members on the
appropriation of the equity fund, record:
Debit -
Account 421 - Undistributed profit
Credit -
Account 418 - The funds of equity (4181, 4182, 4188).
8.3.2. When
using the development funds for production, business to purchase fixed assets,
invest in basic construction completed and put into production, business,
record:
Debit -
Account 211 - Fixed assets
Credit -
Account 241 – unfinished basic construction (in case of investment in basic
construction)
...
...
...
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Simultaneously
record increase of business capital, decrease of the development fund of
production and business:
Debit -
Account 418 - The funds of equity (4181)
Credit -
Account 411 - Business capital.
8.3.3. When
spending reserve funds to compensate damage, losses for the production,
business, record:
Debit -
Account 418 - The funds of equity (4182)
Credit -
Accounts 111, 112 ....
Credit -
Account 421 – After-tax profit
9. Account - 511 – Revenue
This account
is used to reflect the revenue of service activities for cooperative members
and the production and business of the cooperative in an accounting period.
Revenue of cooperative is the total value of products, goods and services that
cooperative has sold, provided for its cooperative members and customers that
have been paid or accepted payment (not yet collected money), including:
...
...
...
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- Revenue
from production, business: means the total value of commodities and services
that the cooperative has sold, provided for the customers that have been paid
or accepted payment (not yet collected money).
- Revenue
from other activities: means the revenues from price support of the Record
(collected from irrigation fee of the Record; promotion for Agriculture;
Subsidy of electricity price, ..), revenue from the operation of leasing .. ..
9.1.
Accounting of this Account should comply with the following principles
- Revenue of
the cooperative is the total value of products, goods and services that
cooperatives have sold, provided for to cooperative members and customers who
are not cooperative members to be paid or accepted payment by cooperative
members and customers. Revenue is recognized at prices of selling products,
goods, and services.
- All revenues
of the cooperative shall be calculated in money. In case of collecting by
goods, services, goods exchange, it must be calculated into cash at the time of
payment or accepting payment. All revenues arising in the period must have
invoices and vouchers and shall be promptly reflected into accounting books by
each type of revenue subject to CIT and not subject to CIT.
- For
products, goods and services subject to VAT by deduction method, revenue from
sales and services provision is VAT-exclusive price.
- For
products, goods and services not subject to VAT, or subject to VAT by direct
method, revenue from sales and services provision is the total price of
payment.
- For
products, goods and services subject to special consumption tax, or export
duty, revenue from sales and services provision is the total price of payment
(including special consumption tax, or export duty).
- The
cooperatives taking to process materials, goods, only reflect into revenue of
sales and service provision the processing amount to be enjoyed actually, not
including value of materials and goods received for processing.
...
...
...
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- The
products, goods defined as sold, but for reasons of quality, technical
specifications, buyers refuse to pay and return them to the seller or require
for a discount and are accepted by cooperative, or buying goods with a high
volume to be commercially discounted, the deductions for such revenue of sales
are monitored separately on Account 521 "revenue deductions", end of
period, transferred to Account 511 for calculating net revenue.
- Where in the
period, cooperative has written invoices of sale and collected money but not
yet disbursed goods, ownership and management of goods are still of
cooperative, the amount which has been collected shall not recorded in the
revenue that it is accounted as amounts collected advance from the clients.
- Not to
account for in Account 511 for the following cases:
+ The value
of goods, materials, semi-finished products disbursed to deliver outside for
processing;
+ The value
of products, goods being consigned for sale; finished services were provided to
the customers but have not been determined as sold;
+ The value
of goods sent on consignment by the method sending for dealers, consignment
(Not yet determined as sold);
+ Revenue
from financial activities, internal credit and other income;
+ Proceeds
from debt collection, advance, collection of capital contributed by cooperative
members, collection of capital contributed by joint venture of other
organizations and individuals...
+ The
investment subsidies for transportation, agricultural irrigation, and other
infrastructure, freight subsidies, support of costs for the mountainous areas,
borders of the Record.
...
...
...
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Debit:
- The number
of special consumption tax or export duty payable calculated on actual revenue
of sales of products, goods and services provided to customers and is
determined as sold in the accounting period;
- The amount
of VAT payable by the cooperative calculated by direct method;
- The
deductions from revenue (revenue of sales of goods being returned; amount
discounting price of goods sold; amounts commercially discounted) shall be
carried over at the end of the period;
- The
carrying over of net revenue into Account 911 - "Determination of business
results."
Credit:
Revenue of
sales of goods and services provision of the cooperative implemented in the
accounting period
Account 511
not having ending balance.
Account 511
has 3 second grade Accounts:
...
...
...
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+ Account
5112 – Revenue from production, business: Reflect revenue of the overall value
of products, goods, and services that the cooperative has sold, supplied to the
customer and the customer has paid or accepted payment;
+ Account
5118 - Revenue from other activities: Reflect other revenues that have not been
reflected in Account 5111, 5112, such as collection from price support of the
Record (promotion of agriculture, support of electricity prices ...),
collection from leasing property of cooperatives...
9.3.
Accounting methods in some of special economic professional skills
9.3.1.
Revenue operating service for cooperative members (not subject to tax), has
been identified as provided in the accounting period, record:
Debit - Accounts
111, 112, 1312
Credit -
Account 5111 – Revenue from providing services to cooperative members.
9.3.2.
Accounting revenue from the grants, subsidies of the Record for the
cooperatives (In particular, Record subsidies freight costs, supports cost for
the mountainous areas, borders, the cooperatives accounts decrease of costs in
the year).
a) Where
being announced by the Record on funding, but not yet granted immediately, when
receiving the notice, record:
Debit -
Account 333 - Taxes and amounts payable to the Record (3339)
...
...
...
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When
receiving payment from the record budget, record:
Debit -
Accounts 111, 112, ...
Credit -
Account 333 - Taxes and amounts payable to the Record (3339).
b) Where the
record budget grants, subsidies price in cash immediately to the cooperative,
record:
Debit -
Accounts 111, 112, ...
Credit -
Account 5118 - Revenue from other activities.
9.3.3. The
professional skills reflect revenue from business and production activities on
Account 5112 - "Revenue from business, production activities",
Co-operatives comply with Decision No.48/2006/QD-BTC.
10. Account 515 - Revenues from financial activities, internal
credit
This account
is used to reflect the revenue from interests, royalties, dividends, profit
divided, interest from lending cooperative members and revenue from other
financial activities of the cooperative.
...
...
...
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- Interest:
Interest from lending cooperative members, interest from bank deposits,
interest from investment in bonds, bills of credit...
- Dividends
and profits to be divided;
- Income from
activities of investment, purchase, or sale of securities in a short and long
term;
- Income from
recovery or liquidation or transfer of capital contributed from venture joint,
investment in associated companies, other capital investment;
- Interest
from exchange rates;
- Interest
difference from selling foreign currencies;
- The
revenues from other financial activities.
10.1.
Accounting of this account should respect some following principles
- Revenues
from financial activities, internal credit are reflected on Account 515
including the revenues from interest, royalties, dividends, profit to be
divided, interest for lending cooperative members, and revenue from other
financial activities considered as the implementation in the period, regardless
of the revenues have been collected money in reality or not yet collected
money.
...
...
...
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- In case of
liquidation or transfer of investments in joint venture companies, associated companies,
other entities, revenues recognized in Account 515 is the difference between
the sale price more than the original price.
10.2. The
structure and content of reflection of the Accounts 515 – Revenue from
financial activities, internal credit
Debit:
- The amount
of VAT payable calculated by direct methods (if any);
- Carrying
over of revenues from net financial activity to Account 911 -
"Determination of business results."
Credit:
- Interest
from loans to cooperative members;
- Interest,
dividends and distributed profits;
- Interest
from sale of the investments in joint venture companies, associated companies;
...
...
...
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- Interest of
exchange rate due to revaluate at the end of the financial year the monetary
items with origin from foreign currency of business activities;
- Revenues
from other financial activities arising in the period.
Account 515
has no ending balance.
10.3.
Accounting methods in some of the main economic professional skills
10.3.1.
Reflection of revenues from dividends, profits divided arising in the period
from activities of investment capital contribution, record:
Debit -
Accounts 111, 112, 1318,...
Credit -
Account 515 – Revenue from financial activities, internal credit (5151).
10.3.2.
Method of accounting securities investment activities:
- When buying
short-term or long term securities of financial investment, based on cost
actually purchased, record:
...
...
...
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Credit -
Accounts 111, 112, 141, ...
-
Periodically, count interest and collect interest from bonds, bills of credit
or receive notice of dividends, profits enjoyed, record:
Debit -
Accounts 111, 112, 1318, ...
Credit -
Account 515 - Revenue from financial activities, internal credit (5151).
- When
transfer of short-term or long term securities of financial investment, based
on stock price:
+ In case of
having interest, record:
Debit -
Accounts 111, 112,... (By payment price)
Credit - Account
121 - Short-term financial investment (capital value)
Credit -
Account 2218 - Other short-term financial investment (capital value)
...
...
...
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+ In case of
loss, record:
Debit -
Accounts 111, 112 (by payment price)
Debit -
Account 635 – Expenses of finance, internal credit (loss from selling
securities)
Credit -
Account 121 - Short-term financial investment (capital value)
Credit -
Account 2218 - Other long-term financial investment (capital value)
- Recovery or
payment of securities of short-term financial investments as to maturity,
record:
Debit -
Accounts 111, 112, ... (payment price)
Credit -
Account 121 - Short-term financial Investment (Prime cost)
Credit -
Account 515 - Revenue from financial activities, internal credit (5151).
...
...
...
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Debit -
Account 138 - Other receivables (1318)
Credit -
Account 515 - Revenue from financial activities, internal credit (5151).
10.3.4.
Revenues from interest of bank deposits arising in the period, record:
Debit
Accounts 111, 112, ...
Credit - Account
515 - Revenue from financial activities, internal credit (5151).
10.3.5. Upon
liquidation or transfer of investments in the joint venture companies,
associated companies, accountants record revenue from financial activities into
Account 515 as the difference between the sale prices greater than the prime
cost, record:
Debit -
Accounts 111, 112, ...
Credit -
Account 2212 – Contributed capital in joint ventures (Prime cost)
Credit -
Account 2213 - Investments in associated companies (Prime cost)
...
...
...
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10.3.6. When
the cooperatives purchase materials, goods, fixed assets and services paid in
foreign currency: If the average interbank exchange rate or the actual exchange
rate greater than the exchange rate on the account books of Accounts 111, 112,
record:
Debit -
Accounts 152, 153, 155, 157, 211, 241, 642, 133, ... (By the average interbank
exchange rate or the actual exchange rate)
Credit -
Accounts 111 (1112), 112 (1122) (by the exchange rate recorded in account books
of Accounts 1112, 1122)
Credit -
Account 515 - Revenue from financial activities, internal credit (interest of
exchange rate) (5151).
10.3.7. When
cooperative makes payment for liabilities (debt payable to sellers, short-term,
long-term loans ...) in foreign currency, if the exchange rate on the account
books of Accounts 111, 112 less than the account book of the Accounts, state:
Debit -
Accounts 311, 331, ... (The rate on account books)
Credit -
Account 515 - Revenue from financial activities, internal credit (interest of
exchange rate)
Credit -
Accounts 111 (1112), 112 (1122) (Exchange rate on the account books of Accounts
1112, 1122).
10.3.8. When
receiving money receivable in foreign currency (receivables from customers,
other receivables ...), if different interest of exchange rate arises, when
making payment for debts receivable in foreign currency, record:
...
...
...
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Credit -
Account 515 - Revenue from financial activities, internal credit (interest of
exchange rate) (5151)
Credit -
Account 131 (Rate on account books).
10.3.9. When
handling differences of exchange rate due to revaluate foreign currency
balances at the end of fiscal year of the monetary items with origin in foreign
currency of business activities and accountants carry over the entire amount of
difference of the exchange rate revaluated at the end of fiscal year into
revenue from financial activities, internal credit (If it is the interest of
exchange rate), record:
Debit -
Account 413 - Foreign exchange differences
Credit -
Account 515 - Revenue from financial activities, internal credit (5151).
10.3.10.
Every period, identify and carry over interest revenue for the loans to
cooperative members or purchase of bonds receiving advance interest, record:
Debit - 3387
- Unearned revenue
Credit -
Account 515 - Revenue from financial activities, internal credit.
10.3.11. End
of the accounting period, identify number of VAT payable by the direct method
for financing activities (if any), record:
...
...
...
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Credit - Account
3331 - Payable VAT.
10.3.12. End
of the accounting period, the carrying over revenue from financial activities
arising in the period to Account 911 - "Determination of business
results", record:
Debit -
Account 515 - Revenues from financial activities, internal credit
Credit -
Account 911 - Determination of business results.
11. Account 635 - Expenses for financial activities, internal
credit
This account
reflects the costs of financial activities (including expenses or losses
related to the financial investment activities, the costs of capital
contribution to joint ventures, association, losses from transfer of short-term
securities, costs of transaction selling securities, the losses incurred when
selling foreign currency, losses of exchange rate) and costs of internal credit
activities (including cost for paying interest from deposit, costs for loan
activities to cooperative members, appropriation of a reserve fund for internal
credit risk).
Account 635
shall be accounted in detail for each expense.
Not account
into Account 635 the following contents of expenses:
- Expenses
for the production of products, services provision;
...
...
...
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- Cost of
basic construction investment;
- Other
expenses.
11.1. The
structure and content of reflection of the Accounts 635 - Expenses from
financial activities, internal credit
Debit:
- Expense on
loans interest, interest on procurement of deferred payment, interest from
property, finance lease;
- Loss of
foreign currency;
- Loss of liquidation
or transfer of investments;
- Loss of
exchange rate incurred in the period of business activity (loss from exchange
rate has done);
- Loss of
exchange rate from revaluate at the end of fiscal year the monetary items with
origin in foreign currency of business activities (loss of exchange rate has
not done);
...
...
...
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- The other
costs of finance, internal credit.
Credit:
- Refund
provision for internal credit risks (difference between the number of reserve
required to establish this year smaller than the number of reserve appropriated
in previous year that has not been used up);
- End of the
annual accounting period, carry over the entire financial costs incurred in the
period to determine the business operating results.
Account 635
has no ending balance.
Account 635 -
Expenses for financial activities, internal credit have 2 second grade
Accounts:
- Account
6351 - Expenses for financial activities: reflect the expenses of financial
activities, including costs from loan interest, interest from procurement
of deferred payment, losses from selling foreign currencies, and losses from
liquidation or transfer of investments, foreign exchange losses incurred in the
period of business activities ....
- Account
6352 – Expenses for internal credit activities: Reflect the costs of internal
credit activities arising in the period, including interest from deposits
payable to cooperative members who sent money, expense for appropriation of
credit risk reserve....
11.2.
Accounting methods in some of the main economic professional skills
...
...
...
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Debit -
Account 635 – Expenses for financial activities, internal credit
Credit -
Accounts 111, 112, 141,...
11.2.2. When
selling capital contributed in joint ventures, capital invested in associated
companies that selling price less than the value of contributed capital (loss),
record:
Debit -
Accounts 111, 112, ... (Selling price)
Debit -
Account 635 - Expenses for financial activities, internal credit (number of
losses)
Credit -
Account 221 - Long-term financial investment (2212, 2213) (Prime cost)
11.2.3. Upon
receipt of the capital contributed to joint ventures, taking back the capital
contributed to associated companies which property value is divided less than
contributed capital value, record:
Debit -
Accounts 111, 112, 152, 211, ... (Value of asset to be divided)
Debit -
Account 635 - Expenses for financial activities, internal credit (number of
losses)
...
...
...
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11.2.4. The
costs incurred related to the internal credit activities, record:
Debit -
Account 635 - Expenses for financial activities, internal credit
Credit -
Accounts 111, 112, 141, ...
11.2.5. Loss
incurred when selling foreign currencies of business activities, record:
Debit -
Accounts 111 (1111), 112 (1121), ... (by the selling exchange rate)
Debit - Account
635 - Financial expenses (losses - if any)
Credit -
Accounts 111 (1112), 112 (1122), ... (by the exchange rate recording in account
books).
11.2.6. Where
the cooperative must pay periodically loan interest to the lender, the interest
from deposits for cooperative members, record:
Debit -
Account 635 - Expenses for financial activities, internal credit.
...
...
...
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11.2.7. Where
the cooperatives pay in advance loan interest to lenders, record:
Debit -
Account 142 - Short-term prepaid expenses (if paying in advance short-term loan
interest)
Debit -
Account 242 - Long-term prepaid expenses (if paying in advance long-term loan
interest)
Credit -
Accounts 111, 112, ...
Periodically,
when allocating loan interest by the payable number for each period into
financial expenses, record:
Debit -
Account 635 - Expenses for financial activities
Credit -
Account 142 - Short-term prepaid expenses
Credit -
Account 242 - Long-term prepaid expenses.
11.2.8. When
the purchase of fixed assets by the form of deferred payment, installment
payment of immediate use for production and business activities, record:
...
...
...
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Debit -
Account 133 - VAT deductible (if any)
Debit -
Account 242 - Long-term prepaid expenses {The deferred interest is the
difference between the total amount payable minus (-) Purchase price paid
immediately minus (-) VAT (if deductible)}
Credit -
Account 331 - Payable to sellers (total payment price).
Periodically,
calculating into the financial cost the interest from buying goods for deferred
payment, installment payment payable, record:
Debit -
Account 635 - Expenses for financial activities, internal credit
Credit - Account
242 - Long-term prepaid expenses.
11.2.9. For
cooperatives which are manufacturing, trading when buying goods or services pay
for in foreign currency if the average interbank exchange rate or the actual
exchange rate less than the rate in the account books of Accounts 111 , 112,
record:
Debit -
Accounts 152, 153, 154, 155, 157, 211, 241, ... (by average interbank exchange
rate or the actual exchange rate)
Debit -
Account 635 - Expenses for financial activities, internal credit (loss of
exchange rate)
...
...
...
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11.2.10. When
making payment for liabilities (debts payable to sellers, short-term loans, long
term loans) in foreign currency, if the exchange rate in the account books of
the debts payable less than the rate in the account books of Accounts 111, 112,
record:
Debit -
Accounts 311, 331, ... (Rates recorded in account books)
Debit -
Account 635 - Expenses for financial activities, internal credit (loss of
exchange rate)
Credit -
Accounts 111 (1112), 112 (1122), ... (Rate in account books of Accounts 111,
112).
11.2.11. When
debts receivable is received in foreign currency (receivables from customer,
other receivables,...), if the exchange rate in the account books of the
receivable Accounts is more than the actual exchange rate or the average
inter-bank exchange rate, record:
Debit -
Accounts 111 (1112), 112 (1122),... (the actual exchange rate or the average
inter-bank exchange rate)
Debit -
Account 635 - Expenses for financial activities, internal credit (loss of
exchange rate)
Credit
-Account 131 (exchange rate in the account books of Account 131).
11.2.12.
Handling of exchange rate differences of revaluation of foreign currency
balance at the end of the fiscal year of the monetary items with origin in
foreign currency of business activities, accountants carry over the entire
different amount of the exchange rate of revaluation at the end of the fiscal
year of business activities into the financial costs (If, after offsetting the
incurred number of the Debit, the Credit of Account 413 if this account has
debit balance) to determine the business results.
...
...
...
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Debit -
Account 635 - Expenses for financial activities, internal credit (If it is the
exchange rate loss)
Credit -
Account 413 - Foreign exchange differences.
11.2.13. When
selling the long term, short-term financial investments that the selling price
is less than cost price, record:
Debit -
Accounts 111, 112, ... (Selling price)
Debit -
Account 635 - Expenses for financial activities, internal credit (The
difference between the cost price more than the selling price)
Credit -
Accounts 121, 2218 (Prime cost).
11.2.14. End
of year, after the provision for internal credit risk, record:
Debit -
Account 635 - Expenses for financial activities, internal credit
Credit -
Account 359 - The reserve fund for internal credit risk.
...
...
...
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Debit -
Account 911 - Determination of business results
Credit - Account
635 - Expenses for financial activities, internal credit.
12. Account 821 - Costs of Corporate Income Tax
This account
is used to reflect corporate income tax cost incurred in year used as a basis
for determining the result of after-tax business of cooperatives in the fiscal
year.
12.1. The
structure and content of reflection of the Account 821 – Corporate income tax
cost
Debit:
- The current
cost of corporate income taxes incurred in the year;
- The costs
of corporate income tax of the previous years required to pay additionally.
Credit:
...
...
...
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- Carry over
the cost of corporate income tax into the Debit of Account 911
"Determination of business results".
Account 821
has no ending balance.
12.2.
Accounting methods in some of the main economic professional skills
12.2.1. Every
quarter, accountants must determine the amount of corporate income tax
temporarily payable in accordance with the Law on Corporate Income Tax arising
in the period and record costs of corporate income tax, record:
Debit -
Account 821 - Costs of Corporate Income Tax
Credit -
Account 3334 - Corporate Income Tax.
When making
payment for corporate income tax into the state budget, record:
Debit –
Account 3334 - Corporate Income Tax
Credit -
Accounts 111, 112,...
...
...
...
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- If the
amount of enterprise income tax actually payable in the year more than the
amount of corporate income tax has been recorded, accountants reflect
additionally the amount of corporate income tax payable, record:
Debit -
Account 821 - Costs of Corporate Income
Credit -
Account 3334 - Corporate Income Tax.
- If the
amount of enterprise income tax payable in the year smaller than the amount of
corporate income tax has been recorded, accountants record decrease of the cost
of corporate income tax, record:
Debit -
Account 3334 - Corporate Income Tax
Credit -
Account 821 - Cost of Corporate Income Tax
12.2.3. If detecting
errors of the previous year related to the corporate income tax payable for
previous years, cooperatives are recorded increase (or decrease) the cost of
corporate income tax of previous years into cost of corporate income tax of the
year detected errors.
- In case of
detecting errors of the previous years led to the increase of corporate income
tax payable for previous years, cooperatives are recorded increase for cost of
corporate income tax of the reporting year, record:
Debit -
Account 821 - Costs of Corporate Income Tax
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- In case of
detecting errors of the previous years led to the decrease of corporate income
tax payable for previous years, cooperatives are recorded decrease for
corporate income tax payable and cost of corporate income tax of the reporting
year, record:
Debit –
Account 3334 - Corporate Income Tax
Credit -
Account 821 - Cost of Corporate income tax.
12.2.4. End
of the annual accounting period; carry over cost of corporate income tax
incurred in the year to determine the after-tax profit, record:
Debit -
Account 911 - Determination of business results
Credit -
Account 821 - Cost of Corporate income tax
13. Account 911 - Determination of business results
This account is
used to identify and reflect the results of activities of business, production,
services and other activities of cooperatives in an annual accounting period.
The results of activities of business, production, services of cooperatives
including results of production, business, services, results of financial
activities, internal credit and other results of activities.
- The results
of activities of business, production, services are the differences between the
net revenue and prime cost of goods sold and cost of business management.
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- Results of
other activities are the differences between other income and other costs.
13.1.
Accounting of this account needs to respect some following rules
- This
account reflects fully and accurately business results of the accounting period
in accordance with the provisions of this accounting regime.
- The results
of production, business, services must be accounted in details by each type of
activity (Activities of production, processing and trading, services, provision
of services to cooperative members, the internal credit activities, and other
financial activities, ...), in each type of production, business and services
required to account in details for each type of product, each line and each
type of service depending on the requirements for the management of
cooperatives.
- Revenues
and earnings carried over into this account are the net revenues and net
income.
13.2. The
structure and content of reflection of the Account 911 - Determination of
business results
Debit:
- Prime cost
of products, goods, and services provided for;
- The costs
of financial activities, internal credit and other expenses;
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- The cost of
corporate income tax;
- The
carrying over of interest.
Credit:
- Net
revenues of number of products, goods, and services provided for during the
period;
- Revenues
from financial activities, internal credit and other income;
- Carrying
over of losses.
Account 911
has no ending balance.
13.3.
Accounting methods in some of the main economic professional skills
13.3.1. End
of accounting period, carry over the net revenue of goods sales and services
provision incurred in the period into Account 911 "Determination of
business results", record:
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Credit -
Account 911 - Determination of business results.
13.3.2.
Carrying over of capital value of the products, goods sold and services
provided for during the period and the expenses incurred recorded directly into
prime cost of goods sold, record:
Debit -
Account 911 - Determination of business results
Credit -
Account 632 – Prime cost of goods, products, and services.
13.3.3. End
of accounting period, carrying over of business management expenses, record:
Debit -
Account 911 - Determination of business results
Credit - Account
642 - Cost of business management.
13.3.4. End
of the accounting period, carrying over of revenues of financial activities,
internal credit, and other income incurred in the period, record:
Debit -
Account 515 - Revenues from financial activities, internal credit
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Credit -
Account 911 - Determination of business results.
13.3.5. End
of accounting period, carry over costs of financial activities, internal credit
and other expenses, record:
Debit -
Account 911 - Determination of business results
Credit -
Account 635 – Expenses from financial activities, internal credit
Credit -
Account 811 - Other expenses.
13.3.6. End
of accounting period, carry over cost of corporate income tax incurred in the
period, record:
Debit -
Account 911 - Determination of business results
Credit -
Account 821 - Cost of corporate income tax.
13.3.7.
Carrying over of after-corporate income tax profit in the period, record:
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Credit - Account
421 - Undistributed profit
13.3.8.
Carrying over of losses incurred in the period, record:
Debit -
Account 421 - Undistributed profit
Credit -
Account 911 - Determination of business results.
14. Account 005 - Tools, durable instruments being used
Account 005
is used to reflect the value of the types of tools and durable instruments
being used in cooperative. Tools, durable instruments being used are the tools
and instruments with relatively large value and longer duration of use (over 1
year), required to tightly be controlled since disbursing them for use until
being broken.
Tools and
durable instruments being used must be accounted in detail according to each
type, each place of use, and each person being responsible for the material. In
each type of tool and durable instrument being used must be accounted in detail
according to the targets of quantity, unit price, and amount.
The
departments or individuals assigned to manage and use tools, durable are
responsible for closely managing or not letting them lost or damaged.
When tools,
durable instruments are broken, lost, divisions being assigned to manage and
use must send written report on the damage or loss of property with
representatives of the department and the individual assigned to manage and use
certify for used as a basis for determining liability for material.
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Debit: The
value of tools and durable instruments increased due to disbursing for use.
Credit: The
value of tools and durable instruments decreased due to reporting damage, loss
and other causes.
The balance
of the debit: The value of tools and durable instruments currently being used
in the cooperatives.
15. Account 006 - Collateral Assets
This account
is used to reflect the value of the pledged, mortgaged assets of cooperative
member assigned to cooperative to ensure loans required to have collateral
assets.
The structure
and content of reflection of the Account 006 - Collateral Assets
Debit: The
value of the mortgage, pledge of cooperative member assigned to the cooperative
for management to ensure loan.
Credit:
- The value
of the mortgage, pledge to be returned to the cooperative member as making
repayment of loan;
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Debit’s
balance: The value of mortgage, pledge of cooperative member that the
cooperative is managing.
16. Account 008 - Interest from overdue loans not yet obtained
This account is
used to reflect the number of loan interest overdue as prescribed by law on
cooperative credit allowed to transfer for monitoring out of balance sheet that
cooperative has not obtained.
The structure
and content of reflection of the Account 008 – Loan interest overdue not yet
obtained:
Debit: Number
of loan interest overdue not yet obtained.
Credit:
Number of loan interest overdue obtained.
Debit’s
balance: Reflect number of loan interest overdue not yet obtained still
required to collect.
II. SYSTEM OF FINANCIAL STATEMENTS AND FINANCIAL DISCLOSURE
REPORTS
Article 7. Financial statement system of the Cooperatives
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1.1.
Accounting balance sheet
Form
No.B01a - HTX
1.2.
Account balance sheet
Form
No.B01b-HTX
1.3. Report
of business results
Form No.B02
- HTX
1.4. Report
of the situation of increase, decrease of equity of cooperative
Form
No.B05- HTX
1.5. Report
of collection, expenditure for internal credit activities
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1.6.
General report on the situation to lend cooperative members
Form No.B07
- HTX
1.7.
Written explanation of financial statement
Form No.B09
- HTX
(The
cooperatives made and submitted the Accounting balance sheet, are not required
to submit the Account balance sheet; the cooperatives of small scale are only
required to submit the Account balance sheet).
2. Reports
used for financial disclosure
1.1. Written
explanation of financial statement
Form No.B09
- HTX
1.2. Report
of business results
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1.3. Report
of inventory result of fixed assets at the end of the year
Form
No.B04a - HTX
1.4. Report
of inventory result of materials, products, goods at the end of the year
Form
No.B04b - HTX
(In
particular, Form No.B02 - HTX and B09 - HTX are used generally as the financial
statements)
Article 8. Responsibilities and time to make and send
financial statements
1.
Responsibilities and time to make and send financial statements
- All
cooperatives must comply with regulations on financial statement system (List,
Form and method of preparation) and set up, send financial statements annually
in accordance with regulations.
- The time
limit for submission of annual financial statement is no later than 60 days
from the end of the fiscal year.
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2. Recipients
of annual financial statements
The annual
financial statements must be sent to the following organizations:
- Department
of Planning and Finance;
- Department
of Agriculture & Rural Development;
- Branches of
Tax (Urban and Rural Districts).
III. REGIME OF ACCOUNTING VOUCHERS
Article 9. Accounting vouchers applied to cooperatives
shall comply with the Accounting Law, Decision No.48/2006/QD-BTC (The
accounting voucher regime) and the provisions of this Circular (the list of
accounting vouchers - According to Appendix 03).
For the
cooperatives with internal credit activities, in addition to the application of
accounting voucher regime as prescribed above, they shall also comply with
vouchers of internal credit activities prescribed by the State Bank.
IV. REGIMES OF ACCOUNT BOOKS
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Part III
ORGANIZATION OF
IMPLEMENTATION
Article 11. This Circular takes effect 45 days after
its signing and replaces the accounting regime applicable to Agricultural
Cooperatives issued together with Decision No.1017/QD-BTC dated 12/12/1997 of
the Minister of Finance.
The
cooperatives implement the inventory, closing, withdrawal of the account
balance and transfer of account books according to this accounting regime from
fiscal year 2010.
Article 12. Director of the Regime of Accounting and
Auditing, the People's Committees of provinces and cities directly under the
Central Government and heads of concerned units shall implement this Circular.
Within the
regulations on accounting regime of the cooperatives in this Circular, the
Departments of Finance shall coordinate with the Departments of Agriculture and
Rural Development of provinces and cities under central Government to research,
direct and guide the cooperatives to apply the regulations on accounting
accounts, accounting vouchers, account books and the selection of the form of
account books in accordance with the capacity and capability of accountants and
the conditions of application of the cooperatives in the local area./.
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