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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
214/2000/QD-BTC
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Hanoi,
December 28, 2000
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DECISION
PROMULGATING THE ACCOUNTING REGIME APPLICABLE TO INVESTING
UNITS
THE FINANCE MINISTER
Pursuant to the Ordinance on
Accounting and Statistics promulgated by Order No. 06-LCT/HDNN of May
20, 1988 of the State Council and the Charter on organization of the State
Accounting, promulgated together with Decree No. 25/HDBT of March 18, 1989 of
the Council of Ministers (now the Government);
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 defining the
tasks, powers and State management responsibilities of the ministries and
ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 stipulating
the functions, tasks and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 52/1999/ND-CP of July 8, 1999
promulgating the Regulation on Investment and Construction Management; Decree
No. 12/2000/ND-CP of May 5, 2000 amending and supplementing a number of
articles of the Investment and Construction Management Regulation issued
together with Decree No. 52/1999/ND-CP of July 8, 1999 of the Government;
Pursuant to the Finance Minister’s Decision No. 1141-TC/QD/CDKT of November 1,
1995, promulgating the Enterprises’ Accounting Regime and Decision No.
999-TC/QD/CDKT of November 2, 1996 promulgating the System of Administrative
and Public-Service Accounting Regimes;
After obtaining the consent of the Construction Minister in Official Dispatch
No. 2313-BXD/TCKT of December 14, 2000;
At the proposal of the director of the Accounting Regime Department,
DECIDES:
Article 1.-
To promulgate together with this Decision the “Accounting regime applicable to
investing units”, including:
1. The general provisions;
2. The system of accounting
voucher forms and the provisions on method of formulating accounting vouchers;
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4. The system of accounting book
forms and the provisions on the method of recording accounting books;
5. The system of financial
report forms and the provisions on method of making financial reports.
Article 2.-
The investing units’ accounting regime shall apply to all investing units,
which establish project management boards and organize separate accounting
work, of the enterprises of all economic sectors and the administrative and
public-service units. Where investing units do not set up the project
management boards, the accounting of investment projects shall be effected on
the same accounting book systems of the enterprises or administrative and
public-service units.
Article 3.-
This accounting regime takes effect for implementation nationwide as from
January 1, 2001 in replacement of the investing units’ accounting regime issued
together with Joint Circular No. 72/TT/LB of December 6, 1991 “Guiding the
application of the investing units’ accounting regime” of the Finance Ministry
and the Construction Ministry.
Article 4.-
The People’s Committees of the provinces and centrally-run cities; the
ministries, the ministerial-level agencies, the agencies attached to the Government,
the central-level agencies, organizations and social organizations, the heads
of concerned units shall have to direct and deploy the implementation of this
Decision.
FOR THE FINANCE MINISTER
VICE MINISTER
Tran Van Ta
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(Issued
together with the Finance Ministry’s Decision No. 214/2000/QD-BTC of December
28, 2000)
Part one
GENERAL PROVISIONS
Chapter I
GENERAL PROVISIONS
Article
1.- The investing units’ accounting regime shall apply to all investing
units that establish project management boards and organize separate accounting
work. For investing units that do not set up project management boards, the
accounting of investment projects shall be effected on the same accounting book
system of the enterprises or administrative and public-service units, but must
comply with the provisions of this regime in terms of contents, recording
methods and opening of detailed accounting books reflecting the investment
capital sources, investment execution expenditures, the elaboration of
financial reports and the final settlement of investment capital of completed
projects.
Article
2.- The investing units shall have to abide by the accounting regime under
the Ordinance on Accounting and Statistics, the Charter on organization of the
State Accounting, the current legal documents on accounting, auditing and the
provisions in this Decision.
Article
3.- The investing units’ accountants are tasked to:
1. Gather, reflect, process and
synthesize fully, promptly and accurately information on formulated investment
capital sources (including the allocated State budget capital, owner’s capital,
loan capital, support capital, aid,…); the situation on spending, using and
settling investment capital; the situation on final settlement of investment
capital by its structure, completed projects, works, work items.
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3. Inspect and control the
observance of the State’s and the units’ criteria, norms, regimes and policies
of financial management regarding investment and construction; inspect the
management and use of supplies and property of various kinds, the observance of
payment disciplines, observance of the cost-estimates.
4. Make and submit on time the
financial reports to superior managing agencies as well as to payment, lending,
capital-providing and statistical bodies. Supply necessary information and
materials in service of the cost estimation, the elaboration of norms on
expense for investment and construction activities. Analyze and evaluate the
efficiency of the use of investment capital sources by the investing units.
Article
4.- Requirements on the accounting work at investing units
- To reflect in time, fully,
accurately and truthfully all economic and financial activities arising in the
course of investment and construction at the investing units;
- To ensure the strict, comprehensive
and constant management of all supplies, property and capital at the investing
units;
- The indexes reflected by
accountants must be consistent with the indexes prescribed in the
cost-estimates in terms of the contents and methods of calculation;
- The data in the financial
reports must provide fully, truthfully and accurately economic and financial
information necessary for managerial activities and the implementation of the
process of investment, settlement of investment capital of investing units;
- The accounting work must be
organized in a neat, economical and efficient manner.
Article 5.-
The contents of accounting work of investing units
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Reflecting the existing amounts
and the evolution of investment capital according to each formation source,
including the allocated State budget source, the investor’s own capital source,
the loan capital source, the support capital source, aid and investment support
amounts.
Accounting the use of investment
capital:
1. Reflecting expenses for
investment execution according to investment capital structure, projects,
works, work items.
2. Reflecting the existing
amounts and the evolution of assorted property of the investing units, such as:
- Cash, foreign currency(ies) in
funds or deposited at banks and/or the State Treasury;
- The quantity and value of
supplies, equipment, raw materials and materials, instruments and tools;
- The quantity, cost price and
tear and wear value of the existing fixed assets and the situation on evolution
of the fixed assets, procurement, construction and repair of fixed assets of
the project management boards;
- The payable debts and payment
of debts to sellers, service providers, contractors;
- The debts to be recovered and
the situation on the collection thereof from subjects inside and outside the
investing units;
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3. Reflecting payable debts
arising in the investing units’ activities, such as: amounts deducted according
to wages for remittance, amounts payable to members of the project management
boards, amounts payable to the budget (if any) and the payment of other
payable, remittable amounts.
4. Accounting of other revenues,
other expenses (as prescribed by the financial regime) of the project
management boards.
Making financial reports and
investment final settlement reports:
- Making and sending on time the
investing units’ financial reports to the superior managing bodies, the
payment, lending, capital-providing and statistical agencies;
- Making and sending on time
annual reports on investment capital disbursement and reports on final
settlement of investment capital of completed projects which are put into
exploitation and use according to the current regulations on final settlement
of investment capital;
- Periodically analyzing the
financial reports, proposing measures to enhance the management of investment
and construction activities of the investing units.
Article 6.-
Asset inventory
At the end of the accounting
year before closing the accounting books, the investing units shall have to
conduct the inventory in order to determine accurately the quantity and value
of assets, supplies, capital… which are available at the time of inventory,
compare and certify existing debts so as to ensure the consistency between data
on the accounting books and the actual data.
The investing units shall also
have to conduct the extraordinary inventory upon the dissolution, merger,
operation suspension or in other cases prescribed by law.
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The accounting inspection aims
to ensure that the legal provisions on finance and accounting be strictly
observed, accounting data be accurate, truthful and objective.
The investing units shall be
subject to the accounting inspection by their superior managing bodies and the
finance bodies at least once a year, which must necessarily be carried out
before approving the final settlement of investment capital of completed
projects.
The heads and accountancy chief
of the investing units must abide by the inspection orders of the superior
managing bodies, the finance bodies, the payment, lending and capital-providing
agencies; have to fully, promptly and honestly supply necessary data and
materials to facilitate the accounting inspection.
Article 8.- Archival
of accounting documents
The accounting documents which
must be archived shall include: accounting vouchers, accounting books, financial
reports and other documents relating to accounting.
At the end of the accounting
year and upon the completion of the accounting work, all accounting documents
which are no longer used for book entries in the following accounting year must
be arranged, classified, enumerated, tied up and listed for archival as
prescribed.
Where the entering of accounting
books and the elaboration of financial reports are computerized, at the end of
the accounting period (month, quarter) and after the completion of the book
closure, the entire system of general accounting books, detailed accounting
books and financial reports must be printed out and all legal procedures must
be filled in like the hand-written accounting books in service of the
inspection and control by State bodies, before they are archived together with
other accounting documents.
The durations for archival and
preservation of accounting documents shall comply with the State’s regulations
on archival of accounting documents.
Article 9.-
The investing units which establish the project management boards shall have to
organize the accounting apparatus into sections (or groups), depending on the
project scale, and nominate people to take charge of the accountancy.
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Where the investors do not
establish the project management boards, the accounting officials must be
arranged to perform the accounting work, reflecting the entire process of
receiving and using the investment capital and making the final settlement of
investment capital when the projects are completed and put into operation and
use.
Article
10.- When setting up the project management boards of the investing units
and deciding to appoint the boards’ heads (or directors), the competent bodies
shall have to simultaneously nominate persons to take charge of the accountancy
for organizing the performance of the accounting work at the project management
boards.
Article
11.- The officials and employees of the investing units must strictly abide
by the regulations on finance and accounting and have to fully and promptly
supply necessary vouchers and documents related to the accounting work and take
responsibility for the accuracy, truthfulness, legality, validity of the
completed accounting vouchers and documents.
Article
12.- The accountancy chiefs of investing units shall function to assist the
heads of the units or the heads or directors of the project management boards
in directing and organizing the performance of the entire financial and
accounting work as well as the economic information within the units; conduct
the inspection and control of the observance of the financial and accounting
regimes, the adherence to the State’s standards and norms and observance of
financial and accounting disciplines at the investing units.
Article
13.- The accountancy chief shall submit to the direction and direct
leadership of the heads of the investing units or the heads or directors of the
project management boards, and at the same time submit to the professionally
financial and accounting direction and inspection by the financial management
bodies.
Article
14.- Handling of violations
All acts of violating the legal
provisions on accounting shall, depending on the nature and seriousness of the violations,
be sanctioned strictly according to the Ordinance on Accounting and Statistics,
the Decree on sanctioning administrative violations in the field of accounting
and other relevant legal documents of the State.
Chapter II
ACCOUNTING VOUCHERS
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Article
16.- All economic and financial operations arising in the reception and use
of investment capital, and other operational revenues and expenditures of the
investing units must be recorded in accounting vouchers. The accounting
vouchers must be made in strict accordance with the regulation on invoices and
vouchers and with the provisions of this regime.
Article
17.- The contents of the system of accounting vouchers shall include the
following indexes:
1. Labor and wage;
2. Supplies;
3. Currency;
4. Fixed assets;
5. Accounting vouchers
promulgated in other legal documents.
The list of accounting vouchers
applicable to investing units is prescribed in Part Two (A).
Article
18.- An accounting voucher must contain all the following details:
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2. Day, month, year of issuance;
3. The serial number of the
voucher;
4. The name and address of the
unit or individual that has made the voucher;
5. The name and address of the
unit or individual that receives the voucher;
6. The contents of the arising
economic and financial operations;
7. The indexes on quantity and
value;
8. The signatures of the voucher
maker and the person responsible for the accuracy of the economic and financial
operations. The vouchers reflecting the economic relations between the
investing unit and the legal persons and individuals must be signed by the
controller and the approver and stamped with the unit’s seal.
For vouchers related to the sale
of products made on trial basis (if any), the Finance Ministry’s regulations on
invoices and vouchers must be strictly complied with.
Article
19.- The accounting vouchers must be made in full series as prescribed. The
vouchers must be inscribed clearly, truthfully, fully with all details, and the
unfilled-in blanks must be crossed out. There must be no erasion or correction
on vouchers. In case of wrong inscription, the wrongly inscribed copy must be
cancelled but not torn from the counterfoils.
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Article
21.- Order for circulation of accounting vouchers
The order and time limit for
circulating the accounting vouchers shall be stipulated by the accountancy
chiefs of the investing units. The accounting vouchers made by the investing units
or sent from outside must all be concentrated at the units’ accounting
sections. The accounting sections shall have to examine the truthfulness,
legality and validity of the received accounting vouchers which shall be used
for making entries in the accounting books only after they are examined and
verified as true.
The order for circulation of
accounting vouchers shall cover the following steps:
1. Making accounting vouchers
and reflecting the arising economic and/or financial operations in the vouchers;
2. Checking, scrutinizing and
approving the contents of economic operations;
3. Making entries in accounting
books on the basis of vouchers;
4. Preserving and archiving
accounting vouchers.
Article
22.- The inspection of accounting vouchers shall cover the following
contents:
1. Checking the transparency,
truthfulness, adequacy of the indexes reflected on the vouchers;
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3. Checking the accuracy of data
and information on the vouchers;
4. Inspecting the observance of
the regulation on internal control by the voucher makers, examiners and
approvers for each type of economic and financial operation.
If acts of violating the State’s
economic and financial policies and regimes are detected, upon the inspection
of accounting vouchers, the implementation of such accounting vouchers (fund
deductions, payment, exwarehousing,…) must be rejected and the violations must
be immediately reported to the heads and accounting chiefs of the units for
timely handling thereof according to the current regulations.
For accounting vouchers made not
according to the prescribed procedures, contents and/or with unclear
inscriptions or figures, the persons responsible for the examination thereof or
for book entries must return them and notify such to the units where the
vouchers have been made for refilling in or supplementing the procedures and
readjustment before they are received and used as basis for book entries.
Article
23.- Management of accounting vouchers
All cases of losing original
vouchers must be reported to the units’ heads and accountancy chiefs for timely
handling measures. Particularly the loss of sale invoices, receipts or blank
checks must be reported to the tax offices, banks, State Treasuries and local
polices on the lost quantity and the circumstances under which such things are
lost for verification measures and handling according to law, as well as for
measures to make announcements thereon and to invalidate the lost vouchers as
soon as possible.
Chapter III
SYSTEM OF BOOK-KEEPING
ACCOUNTS
Article
24.- The system of book-keeping accounts applicable to investing units
shall include 33 accounts in the Accounting Balance Sheet and 4 accounts
outside the Accounting Balance Sheet, as prescribed in Part Three (A), which
are classified into 9 types.
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The accounts outside the
Accounting Balance Sheet are implemented according the method of “single
entry”.
The project management boards
shall base themselves on the operation characteristics and project management
requirements as well as financial decentralization to select and apply
appropriate book-keeping accounts. The project management boards may
additionally open grade-2 accounts (for accounts not yet specified as grade-2
accounts). The opening of additional grade-1 accounts must be approved in
writing by the Finance Ministry.
Chapter IV
ACCOUNTING BOOKS
Article
25.- The accounting books shall include:
- The books for general
accounting, called the general accounting books;
- The books for detailed
accounting, called detailed accounting books.
The general accounting books
include: The ledger, the journal and other general accounting books.
The detailed accounting books
include detailed accounting books and cards.
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The registration of the
investing units’ accounting books with the State management bodies shall comply
with the current regulations of the State.
Article
26.- The Journal is used to record economic and financial operations
arising in each accounting period and in an accounting year according to the
time order and reciprocal relations between accounts of such operations. The
accounting data on the Journal reflect the total amount arising on the Debit
side and the total amount arising on the Credit side of all book-keeping
accounts used at the investing units.
The Journal must fully reflect
the following factors:
1. Day, month of book entry;
2. The serial number and date of
issuance of accounting vouchers used as basis for book entries;
3. The summary of the economic
contents of the arising operations;
4. The money amount of the
arising operation.
Article
27.- The Ledger is used to record economic and financial operations arising
in the accounting period and year (according to book-keeping accounts
prescribed in the book-keeping account regime applicable to the investing
units). The accounting data on the Ledger reflect the situation on evolution
and existing amounts of the investment capital sources, expenses for
implementation of investment projects, various types of assets, debts to be
recovered or to be paid, other revenues and operational expenditures (if any)
of the investing units.
The Ledger must fully reflect
the following factors:
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2. The serial number and date of
issuance of accounting vouchers used as basis for book entries;
3. The summary of economic
contents of the arising operation;
4. The money amount of the
arising economic operation, inscribed on the Debit side or the Credit side of
the account.
Article
28.- The detailed accounting books are used for detailed recording of
accounting objects that need to be monitored in detail according to managerial
requirements. The data on detailed accounting books supply information in
service of the management of each kind of asset, capital sources, debts to be
recovered, debts to be paid, which have not yet been reflected in detail on the
Journal and the Ledger, in service of the calculation and elaboration of norms
in the financial reports and the reports on final settlement of the investment
capital of the completed projects.
The quantity and structure of
the detailed accounting books are not compulsorily prescribed. The investing
units shall have to base themselves on the guiding provisions of this regime
and their managerial requirements to open necessary and appropriate books of
detailed accounting.
Article
29.- The investing units must base themselves on the system of book-keeping
accounts, accounting regimes of the State and their own managerial requirements
to adequately open necessary general accounting books and detailed accounting
books.
Article
30.- The entering of accounting books must be based on accounting vouchers.
All data inscribed on the accounting books must be evidenced by lawful and
valid accounting vouchers.
Article
31.- The accounting books must be strictly managed, with the book-keeping
and entering responsibility being assigned to individuals. Employees assigned
the accounting books shall have to bear responsibility for things inscribed
therein and to keep the books during the time of using them.
In case of change of the
accounting book keepers and inscribers, the accountancy chiefs shall have to
organize the hand over of responsibility to manage and enter accounting books
between the out-going accountants and the in-coming accountants. The out-going
accountants shall take responsibility for all book entries during the time they
kept and entered the books. The in-coming accountants shall take responsibility
as from the date of hand-over. The hand-over minutes must be signed for
certification by the heads and accountancy chiefs of the investing units.
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Article
33.- The prescribed forms of accounting book uniformly applicable to the
investing units shall include:
- The form of Journal-Ledger
accounting book;
- The form of Book-Entry Voucher
accounting book;
- The form of General Journal
accounting book.
Each form of accounting book
contains specific provisions on the quantity, structure, order, recording
method and the relationships among the accounting books (prescribed in Part
Three). The investing units must base themselves on the operation scale and
characteristics, managerial requirements, professional qualifications of
accountancy personnel and the technical calculating equipment conditions to
select an appropriate form of accounting book. The investing units must observe
all basic principles on the selected form of accounting book regarding the type
of book, the structure of each type of book, the relationship and combination
between assorted books, the order and technique of entering accounting books of
various types.
Article
34.- The opening and entering of accounting books must ensure the full,
timely, accurate, truthful, continuous and systematic reflection of the
situation on receiving and using the investment capital sources; the
expenditure on project execution; the situation on evolution and availability
of various types of property, receivable debts, payable debts in order to
supply economic and/or financial information for the elaboration of the
financial reports and the reports on final settlement of the investment capital
of completed projects of the investing units.
All items of property or
supplies or all amounts of capital of the investing units must absolutely not
be put outside the accounting books in any form.
Article
35.- The accounting books must be opened at the beginning of an accounting
year or immediately after the decisions on setting up the investing units or
the project management boards are issued. The heads and accounting chiefs of
the investing units or the project management boards shall have to sign for approval
these accounting books before they are used.
Article
36.- The accounting books must strictly comply with the forms prescribed in
this regime and may be bound in volumes or left in loose sheets. The loose
sheets, after being used, must be bound in volumes for archival. Before the
accounting books are used, the following procedures must be completed:
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The first cover page of a book
must be clearly written with the name of the investing unit, the book title,
the date of book opening, the accounting year, the full name of the book
keeper, the date of ending book entry or the date of transferring the book to
another person.
Pages must be numbered and stamped
with the investing unit’s seal at places between two pages (called the
overlapping stamp).
The heads and accountancy chiefs
of the investing units or the project management boards must sign for
certification on the first pages and the last pages of the accounting books.
For books in loose sheets:
The top of each loose sheet must
be clearly inscribed with the name of the investing unit, the serial number of
each book sheet, the book title, the date of use, the full name of the book
keeper and inscriber.
The loose sheets, before being
used, must be signed for certification by the heads and accountancy chiefs of
the investing units or the project management boards, stamped and recorded in
the register for use of loose-sheeted books.
The loose-sheeted books must be
arranged in a certain order to ensure safety and easy access.
Article
37.- Where accounting-book entries are computerized:
The investing units may enter
their accounting books by computers.
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Article
38.- The data inscribed on the accounting books must be clear, continuous
and systematic. Line skipping is not allowed. Inserted or atop inscription is
not permitted. When a page is finished, the figures of each page must be added
up, and at the same time the total figure must be carried forward to the top of
the next page.
Article
39.- Errors (if any) in the accounting books must be corrected by one of
the three following methods:
- The method of correction (also
called method of wiping out);
- The method of negative figure
inscription (also called the method of red inscription);
- The method of additional
inscription.
Article
40.- When the method of correction is used to correct errors on accounting
books, the wrongly inscribed figures shall be crossed out with a red-ink line
so that the wrongly inscribed content which has been crossed out can still be
seen. Above the crossed-out place, the correct figure shall be inscribed in
common ink. If error is made to only one numeral, the entire wrong figure must
be crossed out and replaced with the correct figure. The corrected figures
should be certified to their sides with the signature of the accountancy chief.
The method of correction shall
apply in cases where:
- Errors are made in the
explanation and not related to the reciprocal relationships between accounts;
- Errors do not affect the total
money amounts.
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The negative figure inscription
method shall apply in cases where:
- Errors relate to the
reciprocal relations between accounts due to wrong determination of amounts,
which have already been inscribed in the accounting books and cannot be
corrected by the method of correction;
- Errors are detected after the
accounting balance sheets have been elaborated and submitted;
- Errors are made when the
amounts of money in accounts have been inscribed time and again or the wrongly
inscribed figures are bigger than the correct figures.
When using the method of
negative figure inscription to correct errors, a “corrected book entry voucher”
must be made and signed for certification by the accountancy chief.
Article
42.- The method of additional inscription shall apply to cases where the
entries are inscribed correctly for the reciprocal relations between accounts
but the inscribed money amounts are smaller than the money amounts actually
arising in the economic and/or financial operations or the money amounts
inscribed on vouchers are omitted and not fully added up. In case of correction
by this method, the “corrected book entry voucher” must also be made and signed
for certification by the accountancy chief. Basing themselves on this voucher,
the accountants shall additionally inscribe the difference amount to suffice
the correct figures.
Article
43.- Where the book entries are computerized, the errors can be corrected
through one of the three above-mentioned methods, depending on each specific
case, but the following regulations must be complied with:
- If errors are detected before
the books are printed out, the correction can be made directly on the
computers;
- If errors are detected after
the books are printed out, signed and stamped with units’ seals, the correction
shall be made on the already printed books as provided for by one of the three
above-mentioned methods, and at the same time the errors on computers must also
be corrected and the new book sheets must be printed out. The new book sheets
must be kept together with the ones containing errors in order to facilitate
the inspection and control.
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Article
45.- At the end of the accounting period (month, quarter) and at the end of
the accounting year, the accounting books must be closed. Besides, the
accounting books must be closed in the following cases: Asset inventory,
merger, division, operation suspension or dissolution of investing units.
Every time when accounting books
are closed, the book-keepers, the book-examiners and the accountancy chiefs
shall have to sign their names thereon.
Article
46.- The accounting books of all kinds (whether they are being used at the
accounting sections or kept at the archival sections of the units) must be
arranged neatly and tidily and preserved carefully in firmly locked wardrobes,
trunks or rooms in order to avoid loss or misplacement. At the archiving
places, all necessary measures must be taken to ensure the safe archive of
accounting books.
During the time the accounting
books are temporarily kept at the accounting sections, the accountancy chiefs
are the persons responsible for organizing the preservation work. Where they
are kept at the archive sections, the accountancy chiefs and the heads of the
investing units shall be accountable therefor.
Chapter V
FINANCIAL REPORT
Article
47.- Contents of the financial report system:
1. The financial report
applicable to investing units, prescribed in Part Five, include 4 report forms
and 5 detail sub-forms as follows:
4 report forms
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2. Investment capital source Form
No.B02-CDT
3. Construction investment
implementation Form
No.B03-CDT
4. Financial report explanation Form
No.B04-CDT
1. Investment source detail Form
No.F02-CDT
2. Investment implementation by
projects,
works, work items Form
No.F03A-CDT
3. Final settlement of
investment capital
according to projects, works, work
items, which are completed and
handed over for use Form
No.F03B-CDT
4. Other expenses Form
No.F03C-CDT
5. Expenses for project
management board Form No.F03D-CDT
2. Besides the financial reports
mentioned above, the investing units shall have to make other financial reports
at the request of the capital payment agencies, or organizations which lend
capital, provide investment capital as financial support or aid.
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1. The number of reports,
contents and method of calculation, form of presenting indexes in each
financial report prescribed in this regime shall apply to all investing units
which establish project management boards and organize independent accounting
work.
For investing units which do not
set up project management boards and their accounting of investment projects is
effected on the same system of accounting books of enterprises or
administrative and public-service units, apart from the system of financial
report forms prescribed by the accounting regime applicable to enterprises or
the accounting regime applicable to administrative and public-service units,
they shall have to elaborate 2 report forms and 4 detail sub-forms as follows:
2 report forms:
1. Investment capital source Form
No.B02-CDT
2. Construction investment
implementation Form No.B03-CDT
4 detail sub-forms
1. Investment capital source
detail Form No.F02-CDT
2. Investment implementation by
projects,
works, work items Form
No.F03A-CDT
3. Final settlement of
investment capital
according to projects, works, work
items, already completed and handed
over for use Form
No.F03B-CDT
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2. For projects with
decentralized management of investment:
- The superior and subordinate
project management boards shall have to make financial reports as provided for
by this regime in accordance with the assignment of responsibility for
management of investment and financial assignment of units;
- The superior project
management boards, apart from making financial reports of their own, shall have
to make sum-up financial reports from the reports of their own and the
financial reports of their attached subordinate units.
Article
49.- Time limits and recipients of financial reports are stipulated as
follows:
- The financial reports of
investing units are made and sent at the end of every quarter and fiscal year.
The investing units may make monthly financial reports to serve the
requirements of management and administration of the activities of investment
projects.
- The quarterly financial
reports are sent within 20 days after the end of the quarter. The annual
financial reports are sent within 30 days after the end of the fiscal year.
- The recipients of the
financial reports of investing units are stipulated as follows:
Report recipients
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Units
Superior
project management boards
Investors
Investors’
superiors
Payment,
lending, capital- providing bodies
Statistical
offices
A
1
2
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4
5
- Investors that set up the
project management boards
x
x
x
x
x
- Investors that do not set up
the project management boards
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x
x
x
(*) Financial reports sent only
to statistical offices
Where any legal documents
contain provisions on the making and submission of financial reports of the investing
units different from the provisions in this regime, the investing units shall
comply with the provisions on the financial report regime prescribed by the
legal document of higher legality.
Part Two
SYSTEM OF ACCOUNTING VOUCHER
FORMS AND REGULATIONS ON METHOD OF MAKING ACCOUNTING VOUCHERS
Ordinal
number
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Code
I
Labor and wage
1
Work day sheet
01-LDTL
2
Wage payment sheet
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3
Work accomplishment certification card
03-LDTL
4
Travel ticket
04-LDTL
5
Vehicle dispatch order
05-LDTL
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Overtime work ticket
06-LDTL
7
Package contract
07-LDTL
8
Labor accident inspection minutes
08-LDTL
II
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9
Warehousing bill
01-VT
10
Delivery bill
02-VT
11
Supplies, equipment inspection minutes
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12
Instrument, tool damage, loss notice
04-VT
13
Supplies, equipment, product inventory record
05-VT
14
Purchased goods list
06-VT
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Currency
15
Collection bill
01-TT
16
Expenditure bill
02-TT
17
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03-TT
18
Advance payment paper
04-TT
19
Fund inventory
05a-TT
20
Fund inventory
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IV
Fixed assets
21
Fixed asset delivery and reception record
01-TSCD
22
Fixed asset liquidation record
02-TSCD
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Fixed asset re-valuation record
03-TSCD
24
Fixed asset inventory record
04-TSCD
V
Accounting vouchers issued in other legal
documents
25
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01/GTKT-3LL
26
Invoice (added value)
01/GTKT-2LN
27
Sale invoice
02/GTTT-3LL
28
Sale invoice
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29
Certificate of severance with social insurance
enjoyment
C03-BH
30
List of laborers enjoying short-term social
insurance
C04-BH
31
Investment capital withdrawal-cum cash
receiving paper
C5-01/KB
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Investment capital withdrawal-cum transfer,
money transfer by mail, telegraph, bank check granting
C5-02/KB
33
Written request for investment capital advance
payment
C5-03/KB
34
Bill on payment for completed capital
construction volume
B01/KB
35
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B02/KB
36
Written request for investment capital advance
B03/KB
37
Written request for investment capital payment
B04/KB
38
Request for capital advance
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39
Capital borrowing agreement
C11-Q
40
Price bill for payment of completed capital
construction volume
C20-Q
41
Notice on capital construction investment
capital norms
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Notice on withdrawal of capital construction
investment capital norms
43
Record on pre-acceptance test of completed
construction and installation volume
44
Record on pre-acceptance test of completed
consultancy volume
45
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46
Decisions approving completed settlement of
investment capital
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Part Three
SYSTEM OF BOOK-KEEPING
ACCOUNTS AND REGULATIONS ON CONTENTS, STRUCTURE AND METHODS OF RECORDING OF
BOOK-KEEPING ACCOUNTS
A. SYSTEM OF
BOOK-KEEPING ACCOUNTS APPLICABLE TO INVESTING UNITS
Account
serial number
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Notes
Grade 1
Grade 2
TYPE 1. CURRENT ASSETS CASH
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Cash
1111
Vietnamese currency
1112
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112
Deposits at Banks, Treasuries
1121
Vietnamese currency
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1122
Foreign currency (ies)
113
Money on transfer
1131
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1132
Foreign currency (ies)
131
To be collected from customers
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Deductible VAT
Detailed according to managerial requirements
136
Internally collectible
1361
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1368
Other internally collectible amounts
138
Other collectible amounts
Detailed according to managerial requirements
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1381
Deficit assets awaiting handling
1388
Other collectible amounts
141
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151
Purchased goods en route
152
Raw materials, materials
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1521
Materials in stock
1522
Materials delivered to contractors
1523
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1524
Equipment sent for assembly
1525
Equipment in temporary use
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1526
Materials, equipment sent for processing
1528
Other materials
153
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154
Cost of unfinished trial production
Applicable to projects with charged trial
operation and trial production
155
Finished products
Applicable to projects with charged trial
operation and trial production
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TYPE 2. FIXED ASSETS
211
Tangible fixed assets
213
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214
Fixed asset tear and wear
2141
Tangible fixed asset tear and wear
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2143
Intangible fixed asset tear and wear
241
Construction investment cost
2411
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2412
Projects, works, work items, already completed
and put to use, awaiting settlement approval
TYPE 3. PAYABLE DEBTS
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Short-term loans
331
Payable to sellers
333
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3331
Payable VAT
33311 - Output VAT
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33312 - VAT on imports
3332
Special consumption tax
3333
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3338
Other taxes
3339
Charges, fees and other payable amounts
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Payable to employees
336
Payable internally
338
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3381
Redundant assets awaiting settlement
3382
Trade Union fund
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3383
Social insurance
3384
Health insurance
3388
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341
Long-term loans
Detailed according to managerial requirement
TYPE 4. SOURCES OF OWNER’S CAPITAL
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Difference resulting from asset revaluation
413
Exchange rate difference
421
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441
Investment capital source
4411
State budget capital source
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4412
Owner’s capital source
4418
Other capital sources
466
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TYPE 5. TURNOVER
511
Turnover from sale of trial-production products
Applicable to charged trial projects with
operation, trial operation
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TYPE 6. EXPENSES
642
Expenses for project management board
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721
Income from other operations
Detailed according to managerial requirements
TYPE 8. EXPENSES FOR OTHER OPERATIONS
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Expenses for other operations
Detailed according to managerial requirements
TYPE 0. ACCOUNTS OUTSIDE SHEET
001
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002
Assets kept for others
007
Foreign currencies of various kinds
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Investment capital limit
Part Four
SYSTEM OF ACCOUNTING BOOK
FORMS AND REGULATIONS ON METHODS OF ENTERING ACCOUNTING BOOKS
Ordinal
number
Book’s title
Form
code
Used for accounts
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Journal-Ledger
Book
-entry
voucher
General Journal
1
Journal-Ledger
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All accounts
x
2
Book-entry voucher
S02-CDT
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3
Book-entry voucher register
S03-CDT
x
4
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S04-CDT
All accounts
x
5
General Journal
S05-CDT
All accounts
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x
6
Ledger (form of General
Journal)
S06-CDT
All accounts
x
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Cash book
S07-CDT
Used for cashiers
x
x
x
8
Cash spending book
S08-CDT
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x
x
x
9
Bank, Treasury deposit book
S09-CDT
Account 112
x
x
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10
Warehouse books (or cards)
S10-CDT
Used for warehouse keepers
x
x
x
11
Detail book on materials,
instrument, tools, finished products
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Account 152, 153, 155
x
x
x
12
Fixed asset book
S12-CDT
Account 211, 213
x
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x
13
Asset book according to using
units
S13-CDT
x
x
x
14
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S14-CDT
Account 154
x
x
x
15
Construction investment cost
book
S15-CDT
Account 241
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x
x
16
Project management board
expense book
S16-CDT
Account 642
x
x
x
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Other expenses book
S17-CDT
x
x
x
18
Detail book on payment to
buyers, sellers
S18-CDT
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x
x
x
19
Foreign currency payment
detail book
S19-CDT
Account 131, 136, 331, 336,
341,...
x
x
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20
Borrowed money detail book
S20-CDT
Account 311, 341
x
x
x
21
Detail book on accounts
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Account 133, 136, 138, 141,
333, 334, 336, 338, 431, 466,...
x
x
x
22
Investment capital source
detail book
S22-CDT
Account 441
x
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x
23
Book on turnover from sale of
trial-production products
S23-CDT
Account 511
x
x
x
Part Five
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Code
1
Accounting balance sheet
B01-CDT
2
Investment capital source
B02-CDT
3
Investment implementation
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4
Financial report explanation
B04-CDT
5
Investment capital source
details
F02-CDT
6
Investment implementation by
projects, works, work items
F03A-CDT
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Settlement of investment
capital by projects, works, work items, which are completed and put to use
F03B-CDT
8
Other expenses
F03C-CDT
9
Project management board
expenses
F03D-CDT
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CONTENTS AND ORDER OF ENTERING ACCOUNTING BOOKS IN
FORM OF JOURNAL- LEDGER ACCOUNTING BOOKS
Basic features of the form of
Journal-Ledger accounting book:
The basic features of the form
of Journal-Ledger accounting book are: The arising economic operations are recorded
according to the time order and economic contents (according to book-keeping
accounts) on the same sole general accounting book being the Journal-Ledger.
The bases for entering the
Journal-Ledger accounting book are accounting vouchers or the accounting
balance sheets.
The form of Journal-Ledger
accounting book shall include the following types of accounting book:
- Journal- Ledger;
- Detailed accounting books,
cards.
The order of entering accounting
books in form of Journal-Ledger accounting book:
- Daily, based on the accounting
vouchers or the general sheet of accounting vouchers, to enter the
Journal-Ledger, then enter the detailed accounting books and cards.
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- On principle, the arising
Debit amount, the arising Credit amount and the period-end balance of each
account on the Journal-Ledger must be consistent with the figures on the
General Detail Sheet according to each corresponding account.
The list and forms of the
accounting books in form of Journal-Ledger accounting book are presented in
Part Four of this regime.
APPENDIX NO. 2
CONTENTS AND ORDER OF ENTERING THE ACCOUNTING BOOKS
IN FORM OF BOOK-ENTRY VOUCHER ACCOUNTING BOOK
Basic features of the form of
Book-Entry Voucher accounting book
The basic features of the form
of Book-Entry Voucher accounting book: The direct bases for entering the
general accounting book is the “Entry Vouchers”. The entering of general
accounting books shall include:
+ Entering according to the time
order on the entry voucher register.
+ Entering according to economic
contents on the Ledger.
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The entry vouchers are numbered
in series for the whole year (according to the ordinal number in the entry
voucher register) and enclosed with original vouchers, and must be approved by
the accountancy chief before entering the accounting books.
Forms of Book-Entry Voucher
accounting book shall include the following types of accounting book:
- The entry voucher register;
- The Ledger;
- The detailed accounting books,
cards
The order of entering accounting
books in form of Book-Entry Voucher accounting book
- Daily, to make the entry
vouchers, based on the accounting vouchers or the general sheet of accounting
vouchers. Based on the Entry Voucher, to enter the entry voucher register,
which are later used for entering the Ledger. The accounting vouchers, after
being used as bases for making the Entry Voucher, shall be used for entering
the detailed accounting books and cards.
- At the month-end, to close the
book and calculate the total sum of money of the economic and financial
operations arising in the month on the entry voucher Register, calculate the
total arising Debit amount, the total arising Credit amount and the balance of each
account on the Ledger. Based on the Ledger to make the account balance sheet.
- After the comparison for
consistency, the figures on the Ledger and the Detail General Sheet (made from
the detailed accounting books) are used for making the financial reports.
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The list and form of accounting
books in form of Book-Entry Voucher accounting book can be seen in Part Four of
this Regime.
APPENDIX NO. 3
CONTENTS AND ORDER OF ENTERING ACCOUNTING BOOKS IN
FORM OF GENERAL JOURNAL
Basic features of the accounting
book form of General Journal.
All arising economic and
financial operations must be entered into the General Journal, according to the
time order of their arising and determination of the accounting amount of each
operation, then the figures on the General Journal shall be taken out for
entering the Ledger according to each arising operation.
Accounting book form of General
Journal shall include the following types of accounting book:
- The General Journal;
- The Ledger;
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The order of entering the
accounting books in form of General Journal
Daily, based on the accounting
vouchers used as bases for book entry, first of all to enter the arising
operations into the General Journal, then based on the figures on the General
Journal, to make entries into the Ledger according to appropriate book-keeping
accounts. If the units opened the detailed accounting books, alongside the
entering of the General Journal, the arising operations are entered into the
relevant detailed accounting books.
At the end of a month, quarter
and year, to add up the figures on the Ledger, make the Account Balance Sheet.
After the consistency inspection
and comparison, the figures recorded on the Ledger and the Detail General Sheet
(made from the detailed accounting books) shall be used for making the
financial reports.
On principle, the total arising
Debit amount and the total arising Credit amount on the Account Balance Sheet
must be equal to the total arising Debit amount and the total arising Credit
amount on the General Journal of the same period.
The list and form of the
accounting book in form of General Journal can be seen in Part Four of this
Regime.-