Chế độ kế toán áp dụng cho chủ đầu tư năm 2024
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Article 1.- To promulgate together with this Decision the “Accounting regime applicable to investing units”, including: Show 1. The general provisions; 2. The system of accounting voucher forms and the provisions on method of formulating accounting vouchers; ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. (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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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; ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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: ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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; ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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: ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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: ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Units Superior project management boards Investors Investors’ superiors Payment, lending, capital- providing bodies Statistical offices A 1 2 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Code I Labor and wage 1 Work day sheet 01-LDTL 2 Wage payment sheet ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 3 Work accomplishment certification card 03-LDTL 4 Travel ticket 04-LDTL 5 Vehicle dispatch order 05-LDTL ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Overtime work ticket 06-LDTL 7 Package contract 07-LDTL 8 Labor accident inspection minutes 08-LDTL II ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 9 Warehousing bill 01-VT 10 Delivery bill 02-VT 11 Supplies, equipment inspection minutes ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 12 Instrument, tool damage, loss notice 04-VT 13 Supplies, equipment, product inventory record 05-VT 14 Purchased goods list 06-VT ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Currency 15 Collection bill 01-TT 16 Expenditure bill 02-TT 17 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 03-TT 18 Advance payment paper 04-TT 19 Fund inventory 05a-TT 20 Fund inventory ... ... ... Please sign up or sign in to your Pro Membership to see English documents. IV Fixed assets 21 Fixed asset delivery and reception record 01-TSCD 22 Fixed asset liquidation record 02-TSCD ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Fixed asset re-valuation record 03-TSCD 24 Fixed asset inventory record 04-TSCD V Accounting vouchers issued in other legal documents 25 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 01/GTKT-3LL 26 Invoice (added value) 01/GTKT-2LN 27 Sale invoice 02/GTTT-3LL 28 Sale invoice ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 46 Decisions approving completed settlement of investment capital ... Part Three SYSTEM OF BOOK-KEEPING ACCOUNTS AND REGULATIONS ON CONTENTS, STRUCTURE AND METHODS OF RECORDING OF BOOK-KEEPING ACCOUNTS
Account serial number ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Notes Grade 1 Grade 2 TYPE 1. CURRENT ASSETS CASH ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Cash 1111 Vietnamese currency 1112 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 112 Deposits at Banks, Treasuries 1121 Vietnamese currency ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1122 Foreign currency (ies) 113 Money on transfer 1131 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1132 Foreign currency (ies) 131 To be collected from customers ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Deductible VAT Detailed according to managerial requirements 136 Internally collectible 1361 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1368 Other internally collectible amounts 138 Other collectible amounts Detailed according to managerial requirements ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1381 Deficit assets awaiting handling 1388 Other collectible amounts 141 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 151 Purchased goods en route 152 Raw materials, materials ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1521 Materials in stock 1522 Materials delivered to contractors 1523 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1524 Equipment sent for assembly 1525 Equipment in temporary use ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 1526 Materials, equipment sent for processing 1528 Other materials 153 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. TYPE 2. FIXED ASSETS 211 Tangible fixed assets 213 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 214 Fixed asset tear and wear 2141 Tangible fixed asset tear and wear ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 2143 Intangible fixed asset tear and wear 241 Construction investment cost 2411 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 2412 Projects, works, work items, already completed and put to use, awaiting settlement approval TYPE 3. PAYABLE DEBTS ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Short-term loans 331 Payable to sellers 333 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 3331 Payable VAT 33311 - Output VAT ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 33312 - VAT on imports 3332 Special consumption tax 3333 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 3338 Other taxes 3339 Charges, fees and other payable amounts ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Payable to employees 336 Payable internally 338 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 3381 Redundant assets awaiting settlement 3382 Trade Union fund ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 3383 Social insurance 3384 Health insurance 3388 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 341 Long-term loans Detailed according to managerial requirement TYPE 4. SOURCES OF OWNER’S CAPITAL ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Difference resulting from asset revaluation 413 Exchange rate difference 421 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 441 Investment capital source 4411 State budget capital source ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 4412 Owner’s capital source 4418 Other capital sources 466 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. TYPE 5. TURNOVER 511 Turnover from sale of trial-production products Applicable to charged trial projects with operation, trial operation ... ... ... Please sign up or sign in to your Pro Membership to see English documents. TYPE 6. EXPENSES 642 Expenses for project management board ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 721 Income from other operations Detailed according to managerial requirements TYPE 8. EXPENSES FOR OTHER OPERATIONS ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Expenses for other operations Detailed according to managerial requirements TYPE 0. ACCOUNTS OUTSIDE SHEET 001 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 002 Assets kept for others 007 Foreign currencies of various kinds ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Journal-Ledger Book -entry voucher General Journal 1 Journal-Ledger ... ... ... Please sign up or sign in to your Pro Membership to see English documents. All accounts x 2 Book-entry voucher S02-CDT ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 3 Book-entry voucher register S03-CDT x 4 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. S04-CDT All accounts x 5 General Journal S05-CDT All accounts ... ... ... Please sign up or sign in to your Pro Membership to see English documents. x 6 Ledger (form of General Journal) S06-CDT All accounts x ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Cash book S07-CDT Used for cashiers x x x 8 Cash spending book S08-CDT ... ... ... Please sign up or sign in to your Pro Membership to see English documents. x x x 9 Bank, Treasury deposit book S09-CDT Account 112 x x ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 10 Warehouse books (or cards) S10-CDT Used for warehouse keepers x x x 11 Detail book on materials, instrument, tools, finished products ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Account 152, 153, 155 x x x 12 Fixed asset book S12-CDT Account 211, 213 x ... ... ... Please sign up or sign in to your Pro Membership to see English documents. x 13 Asset book according to using units S13-CDT x x x 14 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. S14-CDT Account 154 x x x 15 Construction investment cost book S15-CDT Account 241 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. x x 16 Project management board expense book S16-CDT Account 642 x x x ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Other expenses book S17-CDT x x x 18 Detail book on payment to buyers, sellers S18-CDT ... ... ... Please sign up or sign in to your Pro Membership to see English documents. x x x 19 Foreign currency payment detail book S19-CDT Account 131, 136, 331, 336, 341,... x x ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 20 Borrowed money detail book S20-CDT Account 311, 341 x x x 21 Detail book on accounts ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. x 23 Book on turnover from sale of trial-production products S23-CDT Account 511 x x x Part Five ... ... ... Please sign up or sign in to your Pro Membership to see English documents. Code 1 Accounting balance sheet B01-CDT 2 Investment capital source B02-CDT 3 Investment implementation ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 4 Financial report explanation B04-CDT 5 Investment capital source details F02-CDT 6 Investment implementation by projects, works, work items F03A-CDT ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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 ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. - 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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. ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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; ... ... ... Please sign up or sign in to your Pro Membership to see English documents. 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.- Ai ban hành chế độ kế toán?Chế độ kế toán là thuật ngữ dùng để chỉ những hướng dẫn và quy định về kế toán trong 1 lĩnh vực hoặc 1 số công việc nhất định. Chế độ kế toán được ban hành bởi các cơ quan quản lý nhà nước về kế toán hoặc các tổ chức được cơ quan quản lý nhà nước về kế toán ủy quyền dành cho doanh nghiệp. Chuẩn mực kế toán Việt Nam ký hiệu là gì?Chuẩn mực kế toán Việt Nam - Vietnam Accounting Standards (VAS) là tập hợp những nguyên tắc, các yêu cầu cơ bản để hướng dẫn người làm kế toán nhận thức, ghi chép và phản ánh các nghiệp vụ kinh tế phát sinh trong quá trình hoạt động của doanh nghiệp (DN), tổ chức. Hệ thống chuẩn mực kế toán Việt Nam là gì?Hệ thống chuẩn mực kế toán VAS Chuẩn mực kế toán Việt Nam là phiên âm tiếng Việt của Vietnam Accounting Standards (VAS), được hình thành dựa trên các chuẩn mực kế toán quốc tế (IAS/IFRS). Hệ thống chuẩn mực kế toán được xem xét và ban hành vào khoảng từ năm 2000 đến 2005 bởi Bộ Tài chính. Hiện nay có bao nhiêu chuẩn mực kế toán?Hiện nay, chuẩn mực kế toán Việt Nam ban hành chỉ gồm 26 chuẩn mực trong khi quốc tế đã ban hành 41 chuẩn mực. Vì vậy, chuẩn mực kế toán Việt Nam còn thiếu nhiều tiêu chuẩn tương đương để bắt kịp xu hướng quốc tế. |
