Circular No. 142/2014/TT-BTC guiding state reserve accounting

CIRCULAR

Guidelines for national reserve accounting

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Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Law on National Reserve No. 22/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law in the field of state accounting;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Accounting and Auditing Regime,

The Minister of Finance issues this Circular guiding national reserve accounting.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Circular stipulates accounting vouchers, accounting accounts, accounting books, and financial reports, management reports applicable to units specified in Article 2 of this Circular for recording accounting transactions related to national reserve activities.

Article 2. Matters not covered in this Circular shall be implemented by the entities specified in Article 2 of this Circular according to the special accounting system approved by the Ministry of Finance or the Accounting System for Administrative and Public Institutions issued together with Decision No. 19/2006/QD-BTC dated March 30, 2006, Circular No. 185/2010/TT-BTC dated November 15, 2010 guiding amendments and supplements to Decision No. 19/2006/QD-BTC dated March 30, 2006, and other documents amending, supplementing, or replacing the Accounting System for Administrative and Public Institutions (hereinafter referred to as Decision 19).

Article 2. Applicability

This Circular applies to:

1. Ministries and sectors managing national reserves (hereinafter referred to as ministries);

2. State reserve units;

3. Other agencies, organizations, and individuals related to national reserve accounting work.

Chapter II

SPECIFIC PROVISIONS

p the accounting vouchers system

Article 3. In addition to the accounting vouchers issued under Decision 19, this Circular supplements 12 accounting vouchers applicable to ministries and state reserve units.

Clause 2. The list, model, explanation of content, and method of preparing the 12 supplementary accounting vouchers mentioned in Clause 1 of this Article are prescribed in Appendix No. 01 attached hereto.

Article 4. Provisions on the accounting account system

In addition to the accounting accounts (accounts) issued under Decision 19, this Circular provides detailed opening or supplementary instructions for some of the following accounts:

1. Account 112 - Bank Deposits, Treasury

Supplement four third-level accounts: Account 11211 - National Reserve Fund Deposits (Vietnamese currency); Account 11218 - Other Deposits (Vietnamese currency); Account 11221 - National Reserve Fund Deposits (foreign currency); Account 11228 - Other Deposits (foreign currency).

2. Supplement Account 151 - Goods Purchased in Transit.

3. Account 152 - Raw Materials, Supplies

Supplement one second-level account: Account 1528 - Other Raw Materials, Supplies and two third-level accounts: Account 15281 - Supplies for Import, Export, and Storage of National Reserve Goods; Account 15288 - Other Supplies.

4. Account 153 - Tools, Equipment

Supplement one second-level account: Account 1538 - Other Tools, Equipment and two third-level accounts: Account 15381 - Specialized Tools, Equipment for Import, Export, and Storage of National Reserve Goods; Account 15388 - Other Tools, Equipment.

5. Supplement Account 156 - National Reserve Goods and four second-level accounts: Account 1561 - Directly Stored National Reserve Goods; Account 1562 - National Reserve Goods Stored on Lease; Account 1563 - National Reserve Goods Sent for Processing; Account 1564 - National Reserve Goods Exchanged in Rotation.

6. Supplement Account 157 - National Reserve Goods Temporarily Exited for Use.

7. Account 311 - Accounts Receivable

Supplement one second-level account: Account 3116 - Shortages of National Reserve Goods to be Compensated.

8. Supplement Account 314 - Settlements for Sales of National Reserve Goods and two second-level accounts: Account 3141 - Settlements for Sales of National Reserve Goods; Account 3148 - Other Settlements for National Reserve Goods.

9. Supplement Account 319 - National Reserve Goods Shortage Awaiting Disposal.

10. Account 333 - Accounts Payable to the State

Supplement one second-level account: Account 3339 - Payments Regarding National Reserve Fund Capital.

11. Account 336 - Advance Operating Funds

Supplement two second-level accounts: Account 3361 - Advance National Reserve Fund Capital; Account 3368 - Other Advance Operating Funds.

12. Account 337 - Operating Expenses Transferred to Next Year

Supplement one second-level account: Account 3374 - Unentered Prepaid Expenses for National Reserve Goods and two third-level accounts: Account 33711 - Raw Materials, Supplies, Tools, Equipment for Export, Import, and Storage of National Reserve Goods; Account 33718 - Other Raw Materials, Supplies, Tools, Equipment.

13. Supplement Account 339 - Surplus National Reserve Goods Awaiting Disposal.

14. Account 342 - Internal Settlements.

Supplement two second-level accounts: Account 3421 - National Reserve Fund Capital Settlements; Account 3428 - Other Internal Settlements.

15. Supplement Account 432 - Savings Fund.

16. Supplement Account 451 - National Reserve Fund Sources.

17. Account 461 - Operating Fund Sources

Supplement three third-level accounts: Account 46113 - Previous Year's Operational Reserve Fund Sources; Account 46123 - Current Year's Operational Reserve Fund Sources; Account 46133 - Next Year's Operational Reserve Fund Sources.

18. Supplement Account 651 - Costs of Importing National Reserve Goods and two second-level accounts: Account 6511 - Previous Year; Account 6512 - Current Year.

19. Supplement Account 652 - Costs of Exporting National Reserve Goods and two second-level accounts: Account 6521 - Previous Year; Account 6522 - Current Year.

20. Supplement Account 653 - Costs of Storing National Reserve Goods and two second-level accounts: Account 6531 - Costs with Fixed Standards; Account 6532 - Costs without Fixed Standards.

21. Supplement Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, and Aid and two second-level accounts: Account 6541 - Previous Year; Account 6542 - Current Year.

22. Account 661 - Operating Expenses

Supplement three third-level accounts: Account 66113 - Previous Year's Operational Reserve Expenses; Account 66123 - Current Year's Operational Reserve Expenses; Account 66133 - Next Year's Operational Reserve Expenses.

23. Account 008 - Budgeted Operating Expenses

Supplement one second-level account: Account 0083 - Budgeted Expenses for Purchasing National Reserve Goods.

Supplement two third-level accounts: Account 00821 - Budgeted Operational Reserve Expenses; Account 00828 - Non-Routine Budgeted Expenses.

24. The list of accounting accounts after supplementation is prescribed in Appendix No. 02 attached hereto.

Article 5. Account 112 - Bank Deposits, Treasury

1. Content reflected by the third-level accounts to be supplemented

a) Account 11211 - National Reserve Fund Deposits (Vietnamese currency): Reflects the current amount and changes in national reserve fund deposits in Vietnamese currency held by the unit at the Treasury.

b) Account 11218 - Other Deposits (Vietnamese currency): Reflects amounts in Vietnamese currency deposited by the unit (excluding national reserve fund deposits) at banks and the Treasury.

c) Account 11221 - National Reserve Fund Deposits (foreign currency): Reflects the current amount and changes in national reserve fund deposits in foreign currency held by the unit at the Treasury.

d) Account 11228 - Other Deposits (foreign currency): Reflects amounts in foreign currency deposited by the unit (excluding national reserve fund deposits) at banks and the Treasury.

2. Supplementing accounting methods for some main transactions

a) When receiving national reserve funds from the State Budget, higher levels transferring funds or providing advances for purchasing goods, recorded as follows:

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 451 - National Reserve Fund Sources (Higher level transferring national reserve funds)

Credit Account 342 - Internal Payments (3421) (Higher level providing advance for national reserve funds).

b) When receiving advance for national reserve funds from the State Budget, recorded as follows:

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 336 - Advance Expenditure (3361).

c) When higher levels receive national reserve funds transferred from lower levels or receive repayment money from lower levels, based on bank or treasury receipts, recorded as follows:

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 451 - National Reserve Fund Sources (Receiving national reserve funds)

Credit Account 342 - Internal Payments (3421) (Receiving repayment for national reserve funds advance).

d) When collecting money from entities purchasing national reserve goods, recorded as follows:

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 311 - Receivables (3111).

đ) When transferring national reserve funds to the State Budget, recorded as follows:

Debit Account 333 - Amounts Due to the State (3339)

Credit Account 112 - Bank Deposits, Treasury (11211).

e) When higher levels provide national reserve funds to lower levels through deposits, recorded as follows:

Debit Account 451 - National Reserve Fund Sources

Debit Account 342 - National Reserve Funds (3421) (In case of advance provision).

Credit Account 112 - Bank Deposits, Treasury (11211).

g) When lower levels transfer unused national reserve funds to higher levels via deposits, lower levels record as follows:

Debit Account 451 - National Reserve Fund Sources

Debit Account 342 - National Reserve Funds (3421) (Returning advance funds).

Credit Account 112 - Bank Deposits, Treasury (11211).

h) When paying money for purchasing national reserve goods, recorded as follows:

Debit Account 331 - Payables to Suppliers (3311)

Credit Account 112 - Bank Deposits, Treasury (11211).

i) When Ministries sell national reserve goods but have not yet purchased such goods, the proceeds from sales submitted to the State Reserves Administration, recorded as follows:

Debit Account 311 - Receivables (3118)

Credit Account 112 - Bank Deposits, Treasury (11211).

Article 6. Account 151 - Goods Purchased in Transit

1. This account is used to reflect the value of various types of national reserve goods that have been purchased and are under the management of the unit but have not yet arrived at the warehouse, still in transit, or stored at the seller's warehouse or port.

2. Principles of Accounting for Account 151 - Goods Purchased in Transit

a) National reserve goods are considered directly managed by the unit but not yet warehoused (in transit), including:

- National reserve materials and goods that have been purchased and paid for or accepted payment but are still stored at the seller's warehouse, at ports, or in transit;

- National reserve materials and goods that have been delivered to the unit but not yet inspected and warehoused.

b) The accounting for goods in transit is reflected according to the invoice price.

c) Daily, when receiving purchase invoices but the goods have not yet arrived at the warehouse, the accountant does not record the ledger but compares with economic contracts and stores the invoices in a separate file "Goods Purchased in Transit".

In the quarter, if the goods arrive at the warehouse, the accountant records based on the warehouse receipt and purchase invoice as follows:

Debit Account 156 - National Reserve Goods (1561, 1562)

Credit Account 151 - Goods Purchased in Transit.

If the goods have not arrived by the end of the quarter, the accountant records based on the purchase invoice as follows:

Debit Account 151 - Goods Purchased in Transit

Credit Account 111 - Cash

Credit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 331 - Payables (3311).

d) The accountant must maintain detailed ledgers to track national reserve materials and goods in transit by each consignment and item according to each economic contract.

3. Structure and Content Reflected in Account 151 - Goods Purchased in Transit

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Side: Value of national reserve goods in transit that have been warehoused.

Debit Balance: Value of national reserve goods purchased but still in transit.

4. Methods of Accounting for Some Main Transactions

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Debit Account 151 - Goods Purchased in Transit

Credit Account 111 - Cash

Credit Account 112 - Bank Deposits, Treasury (11211)

Debit Account 151 - Goods Purchased in Transit

Article 7. Account 152 - Raw Materials, Materials

1. Contents reflected in the second-level and third-level accounts are supplemented

a) Account 1528 - Other raw materials, materials: Reflects the value of other raw materials and materials not included in the detailed accounts of Account 152.

b) Account 15281 - Supplies for importing, exporting, and storing national reserve goods: Reflects the value of supplies used for activities related to importing, exporting, and storing national reserve goods.

c) Account 15288 - Other supplies: Reflects the value of other supplies that are not supplies used for activities related to importing, exporting, and storing national reserve goods.

2. Supplementing the structure and contents reflected in Account 152 - Raw Materials, Materials

Debit Side:

- The actual value of supplies for importing, exporting, and storing national reserve goods stored in the warehouse;

- The actual value of excess supplies for importing, exporting, and storing national reserve goods discovered during inventory checks.

Credit Side:

- The actual value of supplies for importing, exporting, and storing national reserve goods removed from the warehouse;

- The actual value of missing supplies for importing, exporting, and storing national reserve goods discovered during inventory checks.

Debit Balance:

- The actual value of supplies for importing, exporting, and storing national reserve goods still remaining in the warehouse of the unit.

3. Supplementing the accounting methods for some main business transactions

a) For the entry of purchased supplies used for importing, exporting, and storing national reserve goods into the warehouse, record:

Debit Account 152 - Raw Materials, Materials (15281)

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 331 - Accounts Payable (3311).

b) For the entry of specialized supplies for importing, exporting, and storing national reserve goods purchased through budget withdrawal into the warehouse, record:

Debit Account 152 - Raw Materials, Materials (15281)

Credit Account 461 - Operating Fund Sources (46123).

At the same time, record Credit Account 008 - Budgeted Expenditure Plan (00821)

c) For the entry of supplies received as physical allocation for use in importing, exporting, and storing national reserve goods into the warehouse, record:

Debit Account 152 - Raw Materials, Materials (15281)

Credit Account 461 - Operating Fund Sources (46123).

d) Various supplies for importing, exporting, and storing national reserve goods that have been issued but not fully utilized and returned to the warehouse, record:

Debit Account 152 - Raw Materials, Materials (15281) (Based on the issue price)

Credit Account 651 - Costs of Importing National Reserve Goods

Credit Account 652 - Costs of Exporting National Reserve Goods

Credit Account 653 - Costs of Storing National Reserve Goods

Credit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, and Aid

e) For surplus supplies for importing, exporting, and storing national reserve goods discovered during inventory checks without identified causes, record:

Debit Account 152 - Raw Materials, Materials (15281)

Credit Account 331 - Accounts Payable (3318).

f) For the issuance of supplies used for importing, exporting, and storing national reserve goods or for exporting national reserve goods for relief, support, and aid, record:

Debit Account 651 - Costs of Importing National Reserve Goods

Debit Account 652 - Costs of Exporting National Reserve Goods

Debit Account 653 - Costs of Storing National Reserve Goods

Debit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, and Aid

Credit Account 152 - Raw Materials, Materials (15281).

g) For missing supplies for importing, exporting, and storing national reserve goods discovered during inventory checks without identified causes awaiting resolution:

Debit Account 311 - Receivables (3118)

Credit Account 152 - Raw Materials, Materials (15281).

h) Accounting for raw materials and supplies for importing, exporting, and storing national reserve goods at year-end inventory: Based on the Inventory List of Supplies and Goods on December 31, the accountant prepares a "Book Entry Certificate" reflecting the total value of raw materials and supplies for importing, exporting, and storing national reserve goods in inventory related to the operating funds provided by the state budget for the year to be settled in the annual report's operational expenses (including the value of raw materials and supplies for storing national reserve goods in inventory as of December 31), record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Settled Funds Transferred to Next Year (33711).

In the following year, when issuing raw materials and supplies for the storage of national reserve goods, record:

Debit Account 653 - Costs of Storing National Reserve Goods (6531, 6532)

Credit Account 152 - Raw Materials, Materials (15281).

At the same time, record:

Debit Account 337 - Settled Funds Transferred to Next Year (33711).

Credit Account 653 - Costs of Storing National Reserve Goods (6531, 6532).

Article 8. Account 153 - Tools and Equipment

1. Contents reflected in the second-level and third-level accounts are supplemented

a) Account 1538 - Other tools and equipment: Reflects the value of tools and equipment other than those reflected in the detailed accounts of Account 153.

b) Account 15381 - Specialized tools and equipment for national reserve goods import, export, and storage: Reflects the value of tools and equipment serving the activities of import, export, and storage of national reserve goods.

c) Account 15388 - Other tools and equipment: Reflects the value of tools and equipment that are not specialized tools and equipment serving the activities of import, export, and storage of national reserve goods.

2. Supplement the structure and content reflected in Account 153 - Tools and Equipment

Debit Side:

- The value of specialized tools and equipment for national reserve goods import, export, and storage entering the warehouse;

- The actual value of specialized tools and equipment for national reserve goods import, export, and storage found to be surplus during inventory;

Credit Side:

- The value of specialized tools and equipment for national reserve goods import, export, and storage leaving the warehouse;

- The actual value of specialized tools and equipment for national reserve goods import, export, and storage found to be missing during inventory;

Debit Balance:

- The actual value of specialized tools and equipment for national reserve goods import, export, and storage still remaining in the warehouse of the unit.

3. Supplementing the accounting methods for some main business transactions

a) When specialized tools and equipment for national reserve goods import, export, and storage purchased from outside are entered into the warehouse for use in national reserve activities, record:

Debit Account 153 - Tools and Equipment (15381)

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 331 - Accounts Payable (3311).

b) When specialized tools and equipment for national reserve goods storage are purchased using budget withdrawal, record:

Debit Account 153 - Tools and Equipment (15381)

Credit Account 461 - Operating Fund Sources (46123).

Simultaneously credit Account 008 - Budget for Operating Expenses (00821).

c) Various types of specialized tools and equipment for national reserve goods import, export, and storage that have been issued but not fully used and are returned to the warehouse, record:

Debit Account 153 - Tools and Equipment (15381)

Credit Account 651 - Costs of Importing National Reserve Goods

Credit Account 652 - Costs of Exporting National Reserve Goods

Credit Account 653 - Costs of Storing National Reserve Goods

Credit Account 654 - Costs of National Reserve Goods Export for Relief, Support, and Aid.

d) When specialized tools and equipment for national reserve goods import, export, and storage are issued from the warehouse based on their intended use, record:

Debit Account 651 - Costs of Importing National Reserve Goods

Debit Account 652 - Costs of Exporting National Reserve Goods

Debit Account 653 - Costs of Storing National Reserve Goods

Debit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, and Aid

Credit Account 153 - Tools and Equipment (15381).

đ) When allocating funds to subordinate units through specialized tools and equipment for national reserve goods import, export, and storage:

- The superior unit when issuing, records:

Debit Account 461 - Source of Operating Funds (46123)

Credit Account 153 - Tools and Equipment (15381).

- The subordinate unit when receiving, records:

Debit Account 153 - Tools and Equipment (15381)

Credit Account 461 - Operating Fund Sources (46123).

e) Specialized tools and equipment for national reserve goods import, export, and storage discovered to be missing or surplus during inventory, with the cause yet to be determined and awaiting resolution:

- For specialized tools and equipment for national reserve goods import, export, and storage discovered to be missing, record:

Debit Account 311 - Receivables (3118)

Credit Account 153 - Tools and Equipment (15381).

- For specialized tools and equipment for national reserve goods import, export, and storage discovered to be surplus, record:

Debit Account 153 - Tools and Equipment (15381)

Credit Account 331 - Accounts Payable (3318).

g) Accounting for specialized tools and equipment for national reserve goods import, export, and storage remaining in the warehouse at year-end: Based on the Inventory Record of Materials and Goods on December 31, the accountant prepares a "Ledger Entry Form" reflecting the total value of specialized tools and equipment for national reserve goods import, export, and storage remaining in the warehouse related to the operating expenses funded by the budget for the year to be settled in the annual report (including the statement: Value of specialized tools and equipment for national reserve goods storage remaining as of December 31), record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Settled Funds Transferred to Next Year (33711).

In the following year, when materials are withdrawn for use in national reserve goods import, export, and storage operations, record:

Debit Account 653 - Costs of Storing National Reserve Goods (6531, 6532)

Credit Account 153 - Tools and Equipment (15381).

At the same time, record:

Debit Account 337 - Settled Operating Expenses Carried Over to Next Year (33711)

Credit Account 653 - Costs of Storing National Reserve Goods (6531, 6532).

Article 9. Account 156 - National Reserve Goods

1. Account 156 - National Reserve Goods is used to reflect the current quantity and changes in the value of various types of national reserve goods according to state indicators.

2. Principles for Accounting in Account 156 - National Reserve Goods

a) Must fully comply with all regulations on managing the import and export of national reserve goods; when importing or exporting, full procedures for weighing, measuring, and counting must be carried out, and it is mandatory to prepare Warehouse Receipts and Dispatch Notes; before importing, thorough inspections of quantity and quality must be conducted.

b) The accountant must open detailed ledgers to record both the quantity and value of each type of imported, exported, and stored goods. In cases where discrepancies between ledger records and actual figures are discovered, the cause must be determined and immediately reported to the accounting supervisor and unit head for timely resolution. At the warehouse, the warehouse manager must open ledgers or inventory cards to monitor the quantity of each type of imported, exported, and stored goods.

c) Accounting for the import, export, and storage of national reserve goods must be based on actual cost. The method for determining actual cost, which serves as the basis for recording in the accounting ledger, is specified as follows:

- Actual cost upon warehouse entry is calculated based on the actual purchase price (including VAT if applicable), as recorded on invoices and receipts (in cases of internal transfers or debt settlement through goods).

- Actual cost upon warehouse exit is applied using the weighted average cost method.

3. Structure and Content Reflected in Account 156 - National Reserve Goods

Debit Side:

- Actual value of national reserve goods upon warehouse entry;

- Actual value of excess national reserve goods discovered upon warehouse entry.

Credit Side:

- Actual value of national reserve goods upon warehouse exit (sold, transferred, lent, used without payment, etc.);

- Actual value of missing national reserve goods;

Debit Balance:

Actual value of national reserve goods currently in the warehouse.

4. Account 156 - National Reserve Goods has four second-level accounts:

a) Account 1561 - Directly Managed National Reserve Goods: This account is used to reflect the current quantity of various types of national reserve goods managed directly by the unit.

b) Account 1562 - National Reserve Goods Managed by Others: This account is used to reflect the current quantity of various types of national reserve goods managed by other units on behalf of the unit.

c) Account 1563 - National Reserve Goods Sent for Processing: This account is used to reflect the current quantity of various types of national reserve goods sent for processing.

d) Account 1564 - National Reserve Goods Exchanged Periodically: This account is used to reflect the current quantity of various types of national reserve goods exchanged periodically.

5. Accounting Methods for Certain Major Transactions

a) Accounting for Directly Managed or Leased National Reserve Goods

- For national reserve goods purchased and entered into the warehouse, based on sales invoices, warehouse entry notes, and related documents, record:

Debit Account 156 - National Reserve Goods (1561 or 1562)

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Side: Value of national reserve goods in transit that have been warehoused.

Credit Account 331 - Accounts Payable (3311).

When purchasing national reserve goods using the budget, record:

Debit Account 156 - National Reserve Goods (1561 or 1562)

Credit Account 451 - National Reserve Fund.

Simultaneously record Credit Account 0083 - Budget for Purchasing National Reserve Goods.

- For national reserve goods entered into the warehouse under contracts signed and paid for by superiors:

+ Subordinate units directly managing the goods, upon receiving national reserve goods under contracts signed and paid for by superior units.

Upon entering national reserve goods, record:

Debit Account 156 - National Reserve Goods (1561 or 1562)

Credit Account 342 - Internal Payments (3421).

When there is a decision from superiors to increase the national reserve fund, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 451 - National Reserve Fund.

+ At superior units:

Upon receiving complete documentation for the entry of goods from subordinate units, the accountant determines the amount to be paid to the supplier, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 331 - Accounts Payable (3311)

Upon paying the supplier, record:

Debit Account 331 - Accounts Payable (3311)

Credit Account 111 - Cash (1111)

Credit Account 112 - Bank Deposits, Treasury (11211).

- For excess value of national reserve goods discovered during inventory checks, record:

Debit Account 156 - National Reserve Goods (1561)

Credit Account 339 - Surplus National Reserve Goods Awaiting Disposal.

- Transfer of National Reserve Goods

+ For units receiving national reserve goods, record:

Debit Account 156 - National Reserve Goods (1561)

Credit Account 342 - Internal Payments (3421).

+ Upon receiving a decision to increase capital, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 451 - National Reserve Fund.

+ For units exporting national reserve goods, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 156 - National Reserve Goods (1561, 1562).

Upon receiving a decision to decrease capital, record:

Debit Account 451 - National Reserve Fund Sources

Credit Account 342 - Internal Payments (3421).

- For the entry of national reserve goods received as aid, support, or contributions from organizations and individuals, record:

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Credit Account 451 - National Reserve Fund.

- For national reserve goods en route to the warehouse, record:

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Debit Account 151 - Goods Purchased in Transit

- Upon selling national reserve goods, record:

Debit Account 314 - Payments for Selling National Reserve Goods (Accounting Value) (3141)

Credit Account 156 - National Reserve Goods (1561, 1562).

- In cases where goods are temporarily exported for service purposes pursuant to a competent authority's decision, record:

Debit Account 157 - National Reserve Goods Temporarily Exported for Use

Credit Account 156 - National Reserve Goods (1561, 1562).

- For shortages discovered during warehouse clearance or inventory checks, based on the report, record:

Credit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 156 - National Reserve Goods (1561, 1562).

b) Accounting for National Reserve Goods Sent for Processing

- Upon exporting national reserve goods for processing, based on the actual value of the goods exported, record:

Debit Account 156 - National Reserve Goods (1563)

Credit Account 156 - National Reserve Goods (1561, 1562).

- Upon receiving processed national reserve goods back into the warehouse, based on the actual value of the goods exported for processing, record:

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Credit Account 156 - National Reserve Goods (1563).

c) Accounting for National Reserve Goods Exchanged Periodically

- Upon exporting national reserve goods for periodic exchange, based on the actual value of the goods exported, record:

Debit Account 156 - National Reserve Goods (1564)

Credit Account 156 - National Reserve Goods (1561, 1562).

- Upon receiving national reserve goods for periodic exchange, record:

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Credit Account 156 - National Reserve Goods (1564).

Article 10. Account 157 - National Reserve Goods Temporarily Exempted for Use

1. Account 157 - National Reserve Goods Temporarily Exempted for Use is used to reflect the quantity of national reserve goods temporarily exempted for use and the situation of changes in various types of national reserve goods temporarily exempted for use.

2. Principles of Accounting for Account 157 - National Reserve Goods Temporarily Exempted for Use

a) Account 157 - National Reserve Goods Temporarily Exempted for Use is only used at units directly managing national reserve goods that have transactions.

b) The temporary exemption, recovery, technical maintenance, and re-entry into storage of national reserve goods must be carried out strictly according to the current regulations, specifically:

- National reserve goods can only be temporarily exempted for use when there is a Decision from the competent authority to promptly serve emerging tasks;

- After completing the task, they must be immediately recovered, repaired, maintained technically, re-entered into national reserve storage, and preserved according to current regulations.

c) National reserve goods temporarily exempted for use and re-entered into storage upon recovery shall be reflected based on the actual value of each type of national reserve goods.

d) Units must open detailed ledgers to manage and monitor each type of national reserve goods temporarily exempted for use.

3. Structure and Content Reflected in Account 157 - National Reserve Goods Temporarily Exempted for Use

Debit Side:

Actual value of national reserve goods temporarily exempted for use

Credit Side:

Value of national reserve goods temporarily exempted for use recovered and re-entered into storage, issued for use or sold.

Debit Balance:

Value of national reserve goods currently temporarily exempted for use.

Credit Account 331 - Payables (3311).

a) When issuing national reserve goods from storage to promptly serve emerging tasks according to the decision of the competent authority, based on the warehouse release form and related documents, record:

Debit Account 157 - National Reserve Goods Temporarily Exported for Use

Credit Account 156 - National Reserve Goods (1561, 1562).

b) Recovering national reserve goods and re-entering them into storage immediately after completing the task to preserve according to current regulations, based on the warehouse receipt form and related documents, record:

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Credit Account 157 - National Reserve Goods Temporarily Exempted for Use.

Article 11. Account 311 - Receivables

1. Content Reflected in the Second-Level Account Added

Account 3116 - Shortages of National Reserve Goods to be Compensated: Reflects receivable debts and the settlement status of receivable debts regarding material compensation due to loss or damage of national reserve materials, goods according to the decision on handling and requiring compensation.

2. Add Structure and Content Reflected in Account 311 - Receivables

Debit Side:

- Amount receivable for the value of shortages of national reserve goods to be compensated according to the decision on handling.

- Valuation of national reserve goods lent out.

- Amount receivable for national reserve goods not purchased by Ministries, Departments.

Credit Side:

- Amount already received from individuals, groups (inside and outside the unit) due to shortages of national reserve goods;

- Transfer valuation of national reserve goods lent out that have been received either in cash or in kind.

Debit Balance:

- Debts due to shortages of national reserve goods still to be collected;

- Valuation of national reserve goods still lent out at the end of the period.

3. Supplementing the accounting methods for some main business transactions

a) Accounting for Receivables of Shortages of National Reserve Goods

- Reflect the value of shortages of national reserve goods to be compensated when there is a decision from the competent authority:

In case the amount received according to the decision exceeds the accounting valuation, record:

Debit Account 311 - Receivables (3116) (amount received according to the decision)

Credit Account 319 - Shortages of National Reserve Goods Awaiting Handling (according to accounting valuation)

Credit Account 451 - National Reserve Fund (difference larger than accounting valuation).

In case the amount received according to the decision is less than the accounting valuation, record:

Debit Account 311 - Receivables (3116) (amount received according to the decision)

Debit Account 451 - National Reserve Fund (difference smaller than accounting valuation)

Credit Account 319 - Shortages of National Reserve Goods Awaiting Handling (according to accounting valuation).

When receiving payment, record:

Debit Account 111 - Cash, or

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 311 - Receivables (3116).

b) Accounting for Receivables of National Reserve Goods Lent Out

- When lending out goods, reflect the value of national reserve goods lent to other units according to the decision of the competent authority, record:

Debit Account 311 - Receivables (3118) (according to accounting valuation)

Credit Account 156 - National Reserve Goods (1561, 1562) (according to accounting valuation).

- When recovering receivables for national reserve goods lent out:

+ In case the borrowing unit pays off the debt with goods, record:

Debit Account 156 - National Reserve Goods (1561, 1562) (according to accounting valuation)

Credit Account 311 - Receivables (3118)

+ In case the borrowing unit pays off the debt with money, record:

Debit Account 314 - Settlement for Selling National Reserve Goods (3148) (according to the amount received for the loan)

Debit Account 451 - National Reserve Fund (difference between the amount received for the loan and the accounting valuation smaller)

Credit Account 311 - Receivables (3118) (according to accounting valuation)

Credit Account 451 - National Reserve Fund (difference between the amount received for the loan and the accounting valuation larger).

Article 12. Account 314 - Settlement for Sale of National Reserve Goods

1. Account 314 - Settlement for Sale of National Reserve Goods is used to reflect the situation of settlement for proceeds from the sale of national reserve goods, collection of debts repaid in cash according to the decision of the competent authority.

2. Principles of Accounting for Account 314 - Settlement for Sale of National Reserve Goods:

a) Account 314 is used by units directly selling national reserve goods and collecting money and debts for borrowed goods repaid in cash.

b) This account must be detailed for contents such as sales, debt collection, and liquidation of national reserve goods, according to each payment object and each payment transaction.

c) This account does not have an end-of-period balance.

3. Structure and Content Reflected in Account 314 - Settlement for Sale of National Reserve Goods

Debit Side:

- The valuation price of national reserve goods sold according to the decision of the competent authority;

- The value of national reserve goods lent out at the valuation price (corresponding to the quantity of goods lent out that have been collected in cash);

- Actual expenses incurred for liquidating national reserve goods;

- Transfer of surplus revenue from the sale of national reserve goods exceeding liquidation costs;

- Transfer of price difference greater than the valuation price of national reserve goods sold;

- Transfer of price difference greater than liquidation costs of national reserve goods;

- Transfer of the difference between the amount collected in cash and the valuation value of the quantity of national reserve goods lent out that have been collected in cash;

Credit Side:

- Reflect the amount paid by the buyer corresponding to the quantity of goods sold and liquidated;

- Amount paid by the borrower for national reserve goods according to the decision of the authorized agency;

- Transfer to operating expenses the difference between the revenue from liquidating national reserve goods and liquidation costs when the former is less than the latter;

- Transfer of price difference smaller than the cost price (valuation price) of national reserve goods;

- Transfer of the difference between the amount collected in cash and the valuation value of the quantity of national reserve goods lent out that have been collected in cash when the former is less than the latter;

This account has two Sub-Accounts:

- Sub-Account 3141 - Settlement for Sale of National Reserve Goods: Reflects payments related to the sale of national reserve goods;

- Sub-Account 3148 - Other Settlements for National Reserve Goods: Reflects other payments (loans, liquidations) related to national reserve goods.

Credit Account 331 - Payables (3311).

a) Accounting for the sale of national reserve goods:

- When receiving advance payment from the buyer of national reserve goods, record:

Debit Account 111 - Cash (1111)

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 311 - Accounts Receivable (3111)

- When delivering goods, reflect the valuation price of national reserve goods sold, record:

Debit Account 314 - Settlement for Sale of National Reserve Goods (valuation price) (3141)

Credit Account 156 - National Reserve Goods (1561, 1562) (valuation price)

- Transfer the revenue from the sale of national reserve goods corresponding to the quantity delivered, record:

Debit Account 311 - Accounts Receivable (3111) (sale price)

Credit Account 314 - Settlement for Sale of National Reserve Goods (sale price) (3141).

Simultaneously transfer the difference between the sale price and the valuation price:

+ In case the sale price exceeds the valuation price, the difference is recorded:

Debit Account 314 - Settlement for Sale of National Reserve Goods (3141)

Credit Account 451 - National Reserve Fund.

+ In case the sale price is lower than the valuation price, the difference is recorded:

Debit Account 451 - National Reserve Fund Sources

Credit Account 314 - Settlement for Sale of National Reserve Goods (3141)

b) Accounting for debt collection on borrowed national reserve goods:

- When delivering national reserve goods for loan, reflect the valuation price of the goods delivered, record:

Debit Account 311 - Receivables (3118)

Credit Account 156 - National Reserve Goods (1561, 1562) (valuation price)

- When collecting debt on borrowed national reserve goods repaid in cash, record:

Debit Account 111 - Cash (1111)

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 314 - Settlement for Sale of National Reserve Goods (3148).

- Transfer the valuation value of national reserve goods lent out that have been collected in cash, record:

Debit Account 314 - Settlement for Sale of National Reserve Goods (debt collection price) (3148).

Debit Account 451 - National Reserve Fund (difference between debt collection price and valuation price when debt collection price is lower than valuation price)

Credit Account 311 - Receivables (3118) (according to accounting valuation)

Credit Account 451 - National Reserve Fund (difference between debt collection price and valuation price when debt collection price is higher than valuation price)

c) Accounting for the sale and liquidation of national reserve goods:

- When receiving advance payment from the buyer for purchasing liquidated national reserve goods, record:

Debit Account 111 - Cash (1111)

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 311 - Accounts Receivable (3111)

- When delivering national reserve goods for liquidation according to the Decision of the competent authority based on the Warehouse Delivery Note, record:

Debit Account 451 - National Reserve Fund Sources

Credit Account 156 - National Reserve Goods (1561, 1562) (according to accounting valuation).

- Transfer the revenue from the sale of national reserve goods (liquidation price) corresponding to the quantity delivered for liquidation, record:

Debit Account 311 - Accounts Receivable (3111)

Credit Account 314 - Settlement for Sale of National Reserve Goods.

- Reflect the expenses for liquidating national reserve goods, record:

Debit Account 314 - Settlement for Sale of National Reserve Goods (3148)

Credit various Accounts 111(1111), 112 (11211).

- In case the revenue from the sale of national reserve goods exceeds the liquidation costs, the surplus must be transferred to the State Budget, record:

Debit Account 314 - Settlement for Sale of National Reserve Goods (3148)

Credit Account 333 - Accounts Payable to the State (3339).

- In case the revenue from the sale of national reserve goods is insufficient to cover the costs, if the difference is covered from the State Budget for the national reserve activities of the unit, record:

Debit Account 661 - Operating Expenses (Difference between liquidation costs and revenue from liquidation)

Credit Account 314 - Settlement for Sale of National Reserve Goods (3148)

Article 13. Account 319 - National Reserve Goods Shortage Awaiting Disposal

1. This account is used to reflect the value of the volume of national reserve goods shortage, loss, and the situation of handling such shortages and losses. This account is only used by units directly managing national reserve goods.

2. Principles for Accounting Entry of Account 319 - National Reserve Goods Shortage Awaiting Disposal

a) In all cases where national reserve goods shortages are discovered, the unit must prepare a record for each type of goods, by warehouse, and must determine the cause for the competent authority to decide on disposal.

b) National reserve goods shortages must be monitored in detail for each object, type of goods, and the specific situation of disposal for each type.

3. Structure and Content Reflected in Account 319 - National Reserve Goods Shortage Awaiting Disposal

Debit Side: Value of national reserve goods shortages awaiting disposal arising during the period.

Credit Side: Value of national reserve goods shortages disposed of according to the decision of the competent authority.

Debit Balance: Value of national reserve goods shortages awaiting disposal at the end of the period.

Credit Account 331 - Payables (3311).

a) When national reserve goods shortages are discovered, based on the record and related documents, record:

Credit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 156 - National Reserve Goods (1561, 1562).

b) When there is a disposal decision from the competent authority, record:

- If the disposal decision allows for reducing the national reserve fund source, record:

Debit Account 451 - National Reserve Fund Source (at accounting price)

Credit Account 319 - National Reserve Goods Shortage Awaiting Disposal (at accounting price).

- If the disposal decision collects compensation in cash, record:

+ In case the compensation price is higher than the accounting price, record:

Debit Account 311 - Receivables (3116) (at compensation price)

Credit Account 319 - Shortages of National Reserve Goods Awaiting Handling (according to accounting valuation)

Credit Account 451 - National Reserve Fund Source (difference between compensation price and accounting price).

+ In case the compensation price is lower than the accounting price, record:

Debit Account 311 - Receivables (3116) (at compensation price)

Debit Account 451 - National Reserve Fund Source (difference between compensation price and accounting price).

Credit Account 319 - Shortages of National Reserve Goods Awaiting Handling (according to accounting valuation).

Article 14. Account 333 - Amounts Due to the State

1. Contents reflected in the second-level account are supplemented

Account 3339 - Amounts Due Regarding National Reserve Fund: Reflects the amount of national reserve fund due to the state.

2. Supplement principles for accounting entry of Account 333 - Amounts Due to the State:

a) In cases where funds from selling national reserve goods are not used to purchase national reserve goods, units assigned the task of selling national reserve goods must submit to the state budget within the prescribed time limit from the end of the sales period;

b) The amount received from liquidating national reserve goods, after deducting current expenses as stipulated, shall be submitted to the state budget within the prescribed time limit after the completion of liquidation.

3. Supplement structure and contents reflected in Account 333 - Amounts Due to the State

Debit Side: Amount of national reserve fund already submitted to the state.

Credit Side: Amount of national reserve fund due to the state.

Credit Balance: Amount of national reserve fund still due to the state.

4. Supplement methods for accounting certain main transactions

a) When the amount received from liquidating national reserve goods exceeds the liquidation cost, the difference must be submitted to the state budget, record:

Debit Account 314 - Settlement for Sale of National Reserve Goods (3148)

Credit Account 333 - Accounts Payable to the State (3339).

b) When transferring money to the state, record:

Debit Account 333 - Amounts Due to the State (3339)

Credit Account 112 - Bank Deposits, Treasury (11211).

Article 15. Account 336 - Advance Appropriations

1. Contents reflected in the second-level accounts are supplemented

a) Account 3361 - Advance National Reserve Fund: Reflects the amount of national reserve fund that the unit has advanced from the state budget and the settlement of the advanced amount before the authorized authority allocates the budget expenditure plan.

b) Account 3368 - Other Advance Appropriations: Reflects the amount of other funds outside the national reserve fund that the unit has advanced from the state budget and the settlement of the advanced amount before the authorized authority allocates the budget expenditure plan.

2. Supplement principles for accounting entry of Account 336 - Advance Appropriations

a) When the unit needs funds to purchase seasonal national reserve goods, purchase new goods before selling old ones according to the planned rotation sale, the management agencies of national reserve goods must request the Ministry of Finance to advance from the state budget; the management agencies of national reserve goods have the responsibility to repay the advanced amount after completing the planned sale and exchange of national reserve goods.

b) When the unit is allowed to advance the national reserve fund from the state budget after completing the planned sale and exchange of national reserve goods, it has the responsibility to repay the advanced amount.

3. Supplement structure and contents reflected in Account 336 - Advance Appropriations

Debit Side: National reserve fund repaid to the state budget.

Credit Side: Amount of national reserve fund temporarily advanced from the state budget.

Credit Balance: Amount of national reserve fund still temporarily advanced from the state budget.

4. Supplement methods for accounting certain main transactions

a) In cases where the national reserve unit advances funds to purchase seasonal national reserve goods, purchase new goods before selling old ones according to the planned rotation sale. When the state budget allows for temporary advance of the national reserve fund, based on the notification from the Treasury, record:

Debit Account 111 - Cash

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 336 - Advance Expenditure (3361).

b) When repaying the state budget the advanced amount, record:

Debit Account 336 - Advance Appropriations (3361)

Credit Account 112 - Bank Deposits, Treasury (11211).

Article 16. Account 337 - Funds settled and transferred to the following year

1. The contents reflected in the second-level and third-level accounts are supplemented as follows:

a) Account 3374 - Costs for lining up without state reserve goods being stored: Reflects actual costs for lining up that have been completed but there are no state reserve goods stored and settled from this year's funds, transferred to the following year.

b) Account 33711 - Raw materials, materials, tools, and equipment for preservation work: Reflects raw materials, materials, tools, and equipment for preservation work in stock that have been settled from this year's funds, transferred to the following year.

c) Account 33718 - Other raw materials, materials, tools, and equipment: Reflects other raw materials, materials, tools, and equipment in stock that have been settled from this year's funds, transferred to the following year.

2. Supplement the structure and contents reflected in Account 337 - Funds settled and transferred to the following year, as follows:

Debit Side:

- Costs for lining up without state reserve goods settled from the previous year, used this year to store state reserve goods;

- Value of raw materials, materials for preservation work settled from last year's funds, used this year;

Credit Side:

- Costs for lining up completed but without state reserve goods settled from this year's operational funds, transferred to the following year for management and use;

- Value of raw materials, materials for preservation work in stock settled from this year's funds, transferred to the following year for management and use.

Debit balance:

- Costs for lining up completed but without state reserve goods stored;

- Value of raw materials, materials for preservation work in stock settled from this year's funds but not yet used, transferred to the following year.

4. Supplement methods for accounting certain main transactions

a) Accounting for raw materials, materials, tools, and equipment for preserving state reserve goods at year-end: Based on the Inventory List of materials and goods on December 31, the accountant prepares the "Ledger Entry Form" reflecting the total value of raw materials, materials, tools, and equipment for preserving state reserve goods in stock related to the operational funds provided by the budget for settlement in the reported year (including the note: Value of raw materials, materials, tools, and equipment for preserving state reserve goods in stock as of December 31), record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Settled Funds Transferred to Next Year (33711).

In the following year, when raw materials, materials, tools, and equipment for preservation work are issued for use, record:

Debit Account 653 - Costs of Storing National Reserve Goods (6531, 6532)

Credit Accounts 152, 153.

At the same time, record:

Debit Account 337 - Settled Funds Transferred to Next Year (33711).

Credit Account 653 - Costs of Storing National Reserve Goods (6531, 6532).

b) For costs for lining up without state reserve goods

- At year-end, based on costs for lining up incurred during the year that have been completed but without state reserve goods stored (credit balance of Account 653), settle in the reported period's activities, record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Funds settled and transferred to the following year (3374).

- For costs for lining up completed without state reserve goods settled from the previous year, when storing state reserve goods in the current year, record:

Debit Account 337 - Funds settled and transferred to the following year (3374)

Credit Account 653 - Costs for preserving state reserve goods.

Article 17. Account 339 - Surplus State Reserve Goods Awaiting Disposal

1. Account 339 - Surplus State Reserve Goods Awaiting Disposal is used to reflect the value of surplus state reserve goods whose causes and disposal status have not been clearly determined.

2. Principles of accounting for Account 339 - Surplus State Reserve Goods Awaiting Disposal:

a) In all cases where surplus state reserve goods are discovered, the unit must prepare a report for each type of goods, by warehouse, determine the cause, and submit it to the competent authority for decision-making on disposal.

b) Surplus state reserve goods must be tracked in detail by object, by type, and by disposal status.

3. Structure and contents reflected in Account 339 - Surplus State Reserve Goods Awaiting Disposal

Debit side: Value of surplus state reserve goods disposed of according to the decision of the competent authority.

Credit side: Value of surplus state reserve goods awaiting disposal arising during the period.

Credit balance: Value of surplus state reserve goods awaiting disposal at the end of the period.

Credit Account 331 - Payables (3311).

a) In case of surplus state reserve goods arising with unclear causes, based on the report and relevant documents, record:

Debit Account 156 - National Reserve Goods (1561)

Credit Account 339 - Surplus National Reserve Goods Awaiting Disposal.

b) When there is a decision on the disposal of surplus goods from the competent authority, based on the disposal decision, record according to specific cases:

- In case the surplus goods decision increases the national reserve fund:

Debit Account 339 - Surplus State Reserve Goods Awaiting Disposal

Credit Account 451 - National Reserve Fund.

- In case the surplus goods decision requires payment to organizations or individuals, record:

Debit Account 339 - Surplus State Reserve Goods Awaiting Disposal

Credit Account 331 - Accounts Payable (3311).

Article 18. Account 342 - Internal Settlement

1. The contents reflected in the second-level accounts are supplemented as follows:

a) Account 3421 - Internal Settlement for National Reserve Capital: Reflects internal settlements between units regarding national reserve capital;

b) Account 3428 - Other Internal Settlements: Reflects internal settlements between units regarding other items except national reserve capital;

2. Supplementing the structure and contents reflected in Account 342 - Internal Settlement

Debit Side:

- National reserve capital advanced to subordinate levels;

- Returning national reserve capital received from superior levels;

- Exporting national reserve goods due to reallocation;

- Transfer of increased national reserve capital sources;

Credit Side:

- Receiving national reserve capital advanced from superior levels;

- Receiving national reserve capital repayment from subordinate units;

- Importing national reserve goods due to reallocation;

- Transfer of decreased national reserve capital sources;

Debit Balance:

- National reserve capital advanced to subordinate levels;

- National reserve goods reallocated but not yet transferred;

Debit balance:

- Remaining national reserve capital advanced from superior levels;

- National reserve goods reallocated but not yet transferred;

3. Supplementing the accounting methods for some main business transactions

a) At the accounting unit of the superior level:

- When advancing national reserve capital to subordinate units (or paying on behalf of subordinate units for purchasing goods), record:

Debit Account 342 - Internal Payments (3421)

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11211).

- In cases where the superior unit signs a contract and pays for purchasing goods, upon receiving complete import documentation from subordinate units, the accountant determines the amount payable to suppliers, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 331 - Accounts Payable (3311).

- When there is a Decision to increase the source for subordinate units, record:

Debit Account 451 - National Reserve Capital Source.

Credit Account 342 - Internal Payments (3421).

- When the superior unit receives the repayment of advanced capital from subordinate units, record:

Debit Account 111 - Cash

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 342 - Internal Payments (3421).

b) At the accounting unit of the subordinate level:

- When receiving advanced national reserve capital from superior units, record:

Debit Account 111 - Cash

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 342 - Internal Payments (3421).

- When repaying advanced capital to superior units, record:

Debit Account 342 Internal Settlement (3421)

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11211).

- When importing national reserve goods due to internal reallocation, record:

Debit Account 156 - National Reserve Goods (1561)

Credit Account 342 - Internal Payments (3421).

- When exporting national reserve goods due to internal reallocation, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 156 - National Reserve Goods (1561).

- When the superior unit issues a decision to increase the source for subordinate units, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 451 - National Reserve Fund.

- When the superior unit issues a decision to decrease the source for subordinate units, record:

Debit Account 451 - National Reserve Capital Source.

Credit Account 342 Internal Settlement (3421).

Article 19. Account 432 - Savings Fund

1. Account 432 - Savings Fund reflects the savings amount which is the difference between the total budgeted expenses and the actual expenses incurred for the import, export, relief, support, aid, and storage of national reserve goods, and the portion of savings adjusted from superior levels.

2. Principles of Accounting for Account 432 - Savings Fund

a) Units must track in detail the sources forming the savings fund from savings in import fees, export fees, storage fees of national reserve goods, and the portion of savings adjusted from superior levels.

b) National reserve units may use the savings amount to establish welfare funds, award funds, and supplement income for officials, civil servants, and employees, purchase, repair, and invest in construction of facilities serving national reserve management according to financial mechanisms.

c) Heads of ministries and sectors managing national reserve goods and Directors General of the State Reserve Administration have the authority to decide on the adjustment of savings among subordinate units. Subordinate units implement upward transfers or downward receipts of savings amounts according to the savings adjustment decisions of the Heads of ministries and sectors managing national reserve goods and Directors General of the State Reserve Administration.

2. Structure and Contents Reflected in Account 432 - Savings Fund

Debit Side:

- Amounts used from the savings fund according to financial mechanisms;

- Amounts of savings transferred upwards according to superior decisions (for subordinate levels);

- Amounts of savings transferred downwards according to superior decisions (for superior levels);

Credit Side:

- Amounts forming the savings fund according to financial mechanisms;

- Amounts of savings received according to superior decisions (for subordinate levels);

- Amounts of savings submitted by subordinate levels (for superior levels);

Credit Balance: The remaining savings fund not yet utilized.

3. Methods of Accounting for Certain Main Transactions

a) Determining the difference between the total budgeted expenses and the actual expenses incurred for the import, export, relief, support, aid, and storage of national reserve goods to form the savings fund, record:

Debit Account 651 - Costs of Importing National Reserve Goods

Debit Account 652 - Costs of Exporting National Reserve Goods

Debit Account 653 - Costs of Storing National Reserve Goods

Debit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, and Aid

Credit Account 432 - Savings Fund.

b) When transferring the savings amount to superior levels according to superior decisions, subordinate units record:

Debit Account 432 - Savings Fund

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11218)

c) When receiving the savings amount transferred downwards from superior levels, subordinate units record:

Debit Account 111 - Cash

Debit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 432 - Savings Fund.

d) When receiving the savings amount submitted by subordinate levels according to superior decisions, superior units record:

Debit Account 111 - Cash

Debit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 432 - Savings Fund.

đ) When transferring the savings amount to subordinate levels according to superior decisions, superior units record:

Debit Account 432 - Savings Fund

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11218).

e) When establishing award and welfare funds from the savings fund according to financial mechanisms, record:

Debit Account 432 - Savings Fund

Credit Account 431 - Various Funds (4311, 4312).

g) When using the savings fund to supplement income for officials, civil servants, and employees according to regulations, record:

Debit Account 432 - Savings Fund

Credit Account 334 - Salaries Payable to Civil Servants and Employees.

h) When purchasing fixed assets with the savings fund, record:

Debit Account 211 - Tangible Fixed Assets

Debit Side: Value of national reserve goods purchased but not yet warehoused.

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 331 - Various Liabilities.

Simultaneously, record the increase in the source of funds already formed for fixed assets, record the reduction in the savings fund, record:

Debit Account 432 - Savings Fund

Credit Account 466 - Source of Funds Already Formed for Fixed Assets.

Article 20. Account 451 - National Reserve Fund Capital

1. Account 451 - National Reserve Fund Capital is used to reflect the existing amount and changes in the national reserve fund capital at the unit.

2. Principles for Accounting in Account 451 - National Reserve Fund Capital

a) The national reserve fund capital must be used for its intended purpose; increases and decreases in the national reserve fund capital must be decided by the competent authority.

b) The amount of national reserve fund capital that the unit is allowed to borrow from the State Budget shall not be reflected in Account 451 - National Reserve Fund Capital.

3. Structure and Content Reflected in Account 451 - National Reserve Fund Capital

Debit Side:

- Amount of national reserve fund capital paid back to the budget, superior units;

- National reserve fund capital allocated to subordinate units;

- National reserve fund capital allocated for use without payment;

- Reduction in national reserve fund capital due to shortage of national reserve goods, recorded according to the decision;

- Other cases as prescribed that reduce the national reserve fund capital;

Credit Side:

- Receipt of national reserve fund capital from the budget, superior units;

- Receipt of national reserve fund capital from subordinate units;

- Value of surplus national reserve goods recorded as an increase in the national reserve fund capital according to the decision;

- Other cases as prescribed that increase the national reserve fund capital.

Debit balance:

Current national reserve fund capital at the end of the period.

Credit Account 331 - Payables (3311).

a) In case of recording an increase in the national reserve fund capital:

- When receiving national reserve fund capital from the budget or superior units, record:

Debit Account 111 - Cash, or

Debit Account 112 - Bank Deposits, Treasury (11211, 11221)

Credit Account 451 - National Reserve Fund.

- Receiving national reserve fund capital from subordinate units, record:

Debit Account 111 - Cash

Debit Account 112 - Bank Deposits, Treasury (11211)

Credit Account 451 - National Reserve Fund.

- Value of surplus national reserve goods recorded as an increase in the national reserve fund capital according to the decision of the competent authority, record:

Debit Account 339 - Surplus State Reserve Goods Awaiting Disposal

Credit Account 451 - National Reserve Fund.

- Value of national reserve goods transferred, donated, supported..., record:

a) At the end of the quarter, based on purchase invoices for national reserve goods that have been purchased but not yet warehoused, recorded as follows:

Credit Account 451 - National Reserve Fund.

- Difference between selling price higher than accounting cost of national reserve goods sold, record:

Debit Account 314 - Settlement for Sale of National Reserve Goods (3141)

Credit Account 451 - National Reserve Fund.

- Transfer of temporary advance funds increasing the national reserve fund capital according to the decision of the competent authority, record:

Debit Account 342 - Internal Payments (3421)

Credit Account 451 - National Reserve Fund.

- Difference between compensation price higher than accounting cost of missing national reserve goods, record:

Debit Account 311 - Receivables (3116)

Credit Account 451 - National Reserve Fund.

b) In case of recording a decrease in the national reserve fund capital:

- When selling national reserve goods for liquidation according to the decision of the competent authority, record:

Debit Account 451 - National Reserve Capital Source.

Credit Account 156 - National Reserve Goods (1561, 1562).

- When superior units allocate national reserve fund capital to subordinate units or subordinate units pay up to superior units, record:

Debit Account 451 - National Reserve Capital Source.

Credit Account 112 - Bank Deposits, Treasury (11211).

- When there is a decision to reduce the source due to internal transfer of national reserve goods, record:

Debit Account 451 - National Reserve Fund Sources

Credit Account 342 - Internal Payments (3421).

- Value of missing national reserve goods when there is a decision to handle by the competent authority, record:

+ In case of allowing reduction in national reserve fund capital, record:

Debit Account 451 - National Reserve Fund Source (at accounting price)

Credit Account 319 - National Reserve Goods Shortage Awaiting Disposal (at accounting price).

+ Difference between compensation price lower than accounting cost, record:

Debit Account 451 - National Reserve Fund Capital (difference between compensation price lower than accounting cost)

Credit Account 319 - Missing National Reserve Goods Awaiting Disposal.

- In case of reducing the source when destroying national reserve goods, record:

Debit Account 451 - National Reserve Fund Source (at accounting price)

Credit Account 156 - National Reserve Goods (1561, 1562).

- Value of national reserve goods provided for relief, support, donation according to the decision of the competent authority, record:

Debit Account 451 - National Reserve Fund Source (at accounting price)

Credit Account 156 - National Reserve Goods (1561, 1562).

- Difference between selling price lower than accounting cost of national reserve goods sold, record:

Debit Account 451 - National Reserve Capital Source.

Credit Account 314 - Proceeds from Sale of National Reserve Goods (3141).

Article 21. Account 461 - Operating Funds Source

1. Content reflected by the third-level accounts to be supplemented

a) Account 46113 - Operating Funds for National Reserve Business (previous year): This account reflects the operating funds provided by the State Budget for the unit to implement import, export, storage, relief, support, donation of national reserve goods; purchase of specialized assets; insurance, liquidation, destruction of national reserve goods, according to the regulations of the competent authority under the previous year's budget awaiting approval of settlement.

b) Account 46123 - Operating Funds for National Reserve Business (current year): This account reflects the operating funds provided by the State Budget for the unit to implement import, export, storage, relief, support, donation of national reserve goods; purchase of specialized assets; insurance, liquidation, destruction of national reserve goods, according to the regulations of the competent authority under the current year's budget.

c) Account 46133 - Operating Funds for National Reserve Business (next year): This account reflects the operating funds provided by the State Budget for the unit to implement import, export, storage, relief, support, donation of national reserve goods; purchase of specialized assets; insurance, liquidation, destruction of national reserve goods, according to the regulations of the competent authority under the next year's budget.

2. Supplementing the structure and content reflected in Account 461 - Operating Funds Source

Debit Side:

- Amount of operating funds for national reserve business returned to the State Budget or allocated to subordinate units;

- Transfer of expenditures for national reserve business already approved for settlement with the operating funds for national reserve business;

- Amounts permitted to reduce the operating funds for national reserve business.

Credit Side:

- Amount of operating funds for national reserve business received from the State Budget or superior units.

- Amounts permitted to increase the operating funds for national reserve business.

Debit balance:

- Operating funds for national reserve business allocated in advance for the next year;

- Remaining operating funds for national reserve business or expended but not yet settled.

3. Supplementing the accounting methods for some main business transactions

a) When withdrawing the budget to implement national reserve business operations, record:

Debit Account 111 - Cash (If withdrawn in cash to deposit into the treasury) (1111)

Debit Account 112 - Bank Deposits, Treasury (11218)

Debit Account 152 - Raw Materials, Supplies

Debit Account 153 - Tools, Equipment

Debit Account 651 - Costs of Importing National Reserve Goods

Debit Account 652 - Costs of Exporting National Reserve Goods

Debit Account 653 - Costs of Storing National Reserve Goods

Debit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, Donation

Credit Account 461 - Operating Fund Sources (46123).

At the same time, credit Account 008 - Budget for Operating Expenses (00821)

b) For units receiving funds from the State Budget through Payment Orders or Mandates, upon receipt of the notification of credit from the Treasury, record:

Debit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 461 - Operating Fund Sources (46123).

c) In case the unit receives funding or transfers funding in kind, record:

Debit Account 152 - Raw Materials, Supplies

Debit Account 153 - Tools, Equipment

Credit Account 461 - Operating Fund Sources (46123).

d) When issuing raw materials, supplies, tools, equipment from inventory for use in import, export, storage and transferring to another unit according to the decision of the competent authority, based on the inventory release form and related documents, record:

Debit Account 461 - Source of Operating Funds (46123)

Credit Account 152 - Raw Materials, Supplies (15281)

Credit Account 153 - Tools and Equipment (15381).

đ) When withdrawing the budget to transfer to the savings account for expenses related to import, export, relief, support, donation, and storage of national reserve goods, record:

Debit Account 111 - Cash (1111)

Debit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 461 - Operating Fund Sources (46123).

At the same time, credit Account 008 - Budget for Operating Expenses (00821)

e) In case at the end of the accounting period, according to financial regulations, if the unit has to return unused operating funds for national reserve business, when returning the funds, record:

Debit Account 461 - Source of Operating Funds (46123)

Credit Account 111 - Cash (1111)

Credit Account 112 - Bank Deposits, Treasury (11218).

If restoring the budget simultaneously credit Account 008 - Budget for Operating Expenses (00821) (record as negative).

g) At the end of the accounting year, the unprocessed expenses for national reserve business from the national reserve business operating funds already used shall be transferred from Account 46123 "This Year" to Account 46113 "Last Year", recorded as follows:

Debit Account 4612 - This Year (46123)

Credit Account 4611 - Last Year (46113).

h) When the annual settlement report is approved, the transfer of national reserve business expenses to the national reserve business operating funds shall be recorded as follows:

Debit Account 4611 - Last Year (46113)

Credit Account 6611 - Last Year (66113).

i) If the unused national reserve business operating funds of the previous year, determined upon review of the annual settlement report according to the financial management regulations, are transferred to the current year's national reserve business operating funds, it shall be recorded as follows:

Debit Account 4611 - Last Year (46113)

Credit Account 4612 - This Year (46123).

k) At the beginning of the next year, the reflected operating funds on Account 46133 "Next Year" shall be transferred to Account 46123 "This Year", recorded as follows:

Debit Account 4613 - Next Year (46133)

Credit Account 4612 - This Year (46123).

Article 22. Account 651 - Expenses for National Reserve Goods Importation

1. Account 651 - Expenses for National Reserve Goods Importation is used to reflect the actual expenses incurred for the importation of national reserve goods by the unit.

2. Principles of Accounting for Account 651 - Expenses for National Reserve Goods Importation

a) Account 651 must be detailed to record the actual expenses incurred for the importation of each type of national reserve goods.

b) The contents of the expenses for national reserve goods importation recorded in Account 651 must comply with the financial management regulations.

c) At the end of the period, the expenses for national reserve goods importation are transferred to the debit side of Account 661 - Operating Costs according to the quota of each type of national reserve goods (but not exceeding the allocated budget). At the end of the period, the accountant must determine the difference between the expenses for national reserve goods importation based on the quota received and the actual expenses incurred corresponding to the quantity of goods imported (allocated budget) to record in Account 432 - Savings Fund.

d) At the end of the accounting year, the actual expenses for national reserve goods importation that have occurred but not yet transferred to Account 661 due to lack of allocation or importation are transferred from Account 6512 "This Year" to Account 6511 "Last Year".

3. Structure and Content Reflected in Account 651 - Expenses for National Reserve Goods Importation.

Debit Side:

- Actual expenses for national reserve goods importation incurred;

- Transfer the difference between the expenses for national reserve goods importation based on the quota larger than the actual expenses incurred to Account 432 - Savings Fund.

Credit Side:

- Transfer the expenses for national reserve goods importation enjoyed during the period according to the quota (not exceeding the allocated budget) to the debit side of Account 66123 - National Reserve Business Expenses.

- Any amounts allowed to reduce expenses (if any) or expenses exceeding standards and quotas without approval must be recovered or transferred for processing.

Debit Balance:

Account 651 may have an ending balance. The ending balance is the actual expenses for national reserve goods importation incurred but not yet transferred to Account 661 due to lack of allocation or importation.

Account 651 - Expenses for National Reserve Goods Importation has two second-level accounts:

- Account 6511 - Last Year: Reflects the actual expenses for national reserve goods importation incurred last year but not yet transferred to Account 661 due to lack of allocation or importation.

- Account 6512 - This Year: Reflects the actual expenses for national reserve goods importation incurred this year.

Credit Account 331 - Payables (3311).

a) Actual expenses for national reserve goods importation incurred at the unit, recorded as follows:

Debit Account 651 - Expenses for National Reserve Goods Importation (6512)

Credit Account 111 - Cash (1111)

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 152 - Raw Materials, Materials

Credit Account 153 - Tools, Equipment

Credit Account 312 - Advance Payments

Credit Account 331 - Accounts Payable

Credit Account 334 - Amounts Due to Public Servants

Credit Account 342 - Internal Payments

Credit Account 461 - Operating Funds.

If the budget is withdrawn to pay for the expenses for national reserve goods importation, simultaneously record:

Credit Account 008 - Budget for Operating Costs (00821).

b) At the end of the period, determine the expenses for national reserve goods importation enjoyed according to the quota to settle the state budget expenditure (not exceeding the allocated budget) for the period, recorded as follows:

Debit Account 661 - Operational Expenses (66123)

Credit Account 651 - Expenses for National Reserve Goods Importation (6512).

c) For expenses that are incorrect, exceed standards, and quotas without approval, they must be recovered, recorded as follows:

Debit Account 311 - Receivables (3118)

Credit Account 651 - Expenses for National Reserve Goods Importation (6512)

d) At the end of the period, the accountant of the national reserve unit determines the difference between the expenses for national reserve goods importation based on the quota received larger than the actual expenses incurred corresponding to the quantity of goods imported (allocated budget) and transfers to Account 432 - Savings Fund, recorded as follows:

Debit Account 651 - Expenses for National Reserve Goods Importation (6512)

Credit Account 432 - Savings Fund.

đ) At the end of the year, the actual expenses for national reserve goods importation incurred but not yet settled due to lack of budget or importation are transferred from Account 6512 "This Year" to Account 6511 "Last Year" for monitoring, recorded as follows:

Debit Account 6511 - Last Year

Credit Account 6512- This Year.

e) In the following year, based on the allocated budget, the actual quantity of goods imported, the accountant implements the transfer of expenses for national reserve goods importation based on the quota received to Account 66123 - National Reserve Business Expenses.

+ At the beginning of the following year, transfer the expenses already reflected on Account 6511 "Last Year" to Account 6512 "This Year", recorded as follows:

Debit Account 651 - This Year (6512)

Credit Account 6511 - Last Year (6511).

+ The difference between the quota and the actual expenses incurred, which is settled (actual expenses incurred in the current year and the previous year), is recorded as per the guidance provided in point d, Clause 4, Article 22.

Article 23. Account 652 - Costs for National Reserve Goods Dispatch

1. Account 652 - Costs for National Reserve Goods Dispatch is used to reflect the costs incurred for the dispatch of national reserve goods (excluding costs for national reserve goods dispatched for relief, support, and aid) by the unit.

2. Principles for Accounting under Account 652 - Costs for National Reserve Goods Dispatch

a) Account 652 must be detailed to record the actual costs incurred for the dispatch of national reserve goods for each type of national reserve materials and goods.

b) The contents of costs for national reserve goods dispatch recorded in Account 652 must comply with the financial management regulations.

c) At the end of the period, the final costs for national reserve goods dispatch are transferred to the Debit side of Account 661 "Operating Expenses" according to the entitlement standard. At the end of the period, the accountant determines the difference between the costs for national reserve goods dispatch entitled according to the standard and the actual costs incurred for national reserve goods dispatch to record in Account 432 - Savings Fund.

d) At the end of the accounting year, the actual costs for national reserve goods dispatch that have occurred but not yet transferred to Account 661 due to lack of budget allocation or goods dispatch are transferred from Account 6522 "Current Year" to Account 6521 "Previous Year".

3. Structure and Content Reflected in Account 652 - Costs for National Reserve Goods Dispatch

Debit Side:

- Actual costs for national reserve goods dispatch incurred;

- Transfer the excess of costs for national reserve goods dispatch according to the standard over the actual costs for national reserve goods dispatch incurred to Account 432 - Savings Fund.

Credit Side:

- Transfer the costs for national reserve goods dispatch entitled during the period according to the quota standard (not exceeding the allocated budget) to the Debit side of Account 66123 - National Reserve Business Expenses.

- Any amounts allowed to reduce expenses (if any) or expenses exceeding standards and quotas without approval must be recovered or transferred for processing.

Debit Balance:

Account 652 may have an ending balance. The ending balance is the actual costs for national reserve goods dispatch incurred but not yet transferred to Account 661 due to lack of budget allocation or goods dispatch.

Account 652 - Costs for National Reserve Goods Dispatch has two Sub-Accounts:

- Sub-Account 6521 - Previous Year: Reflects the actual costs for national reserve goods dispatch incurred in the previous year but not yet transferred to Account 661 due to lack of budget allocation or goods dispatch.

- Sub-Account 6522 - Current Year: Reflects the actual costs for national reserve goods dispatch incurred during the current year.

Credit Account 331 - Payables (3311).

a) Actual costs for national reserve goods dispatch incurred at the unit, record:

Debit Account 652 - Costs for National Reserve Goods Dispatch (6522)

Credit Account 111 - Cash (1111)

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 152 - Raw Materials, Materials

Credit Account 153 - Tools, Equipment

Credit Account 312 - Advance Payments

Credit Account 331 - Accounts Payable,

Credit Account 342 - Internal Payments,

Credit Account 334 - Amounts Due to Public Servants,

Credit Account 336 - Advance Payment for Operating Expenses

Credit Account 461 - Operating Funds.

If the budget is withdrawn to pay for the costs for national reserve goods dispatch, simultaneously record:

Credit Account 008 - Budget for Operating Costs (00821).

b) At the end of the period, determine the costs for national reserve goods dispatch entitled according to the standard for settlement of state budget expenses in the period, record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 652 - Costs for National Reserve Goods Dispatch (6522).

c) For expenses that are incorrect, exceed standards, and quotas without approval, they must be recovered, recorded as follows:

Debit Account 311 - Receivables (3118)

Credit Account 652 - Costs for National Reserve Goods Dispatch (65222)

d) At the end of the period, determine the difference between the costs for national reserve goods dispatch entitled according to the standard and the actual costs for national reserve goods dispatch incurred in the period, record:

Debit Account 652 - Costs for National Reserve Goods Dispatch (6522)

Credit Account 432 - Savings Fund.

đ) At the end of the year, the actual costs for national reserve goods dispatch incurred but not yet transferred to Account 661 (due to lack of budget allocation or goods dispatch) are transferred from Account 6522 "Current Year" to Account 6521 "Previous Year", record:

Debit Account 6521 - Previous Year

Credit Account 6522 - Current Year.

e) In the following year, based on the allocated budget, the actual quantity of goods dispatched, the accountant implements the transfer of costs for national reserve goods dispatch entitled according to the standard to Account 66123 "National Reserve Business Expenses".

+ At the beginning of the following year, transfer the costs already reflected on Account 6521 "Previous Year" to Account 6522 "Current Year", record:

Debit Account 6522 - Current Year

Credit Account 6521 - Previous Year.

+ The difference between the costs entitled according to the standard and the actual costs incurred is settled (actual costs incurred in the current year and previous year) recorded as per the guidance provided in Point d Clause 4 of this Article.

Article 24. Account 653 - Storage Costs for National Reserve Goods

1. Account 653 - Storage Costs for National Reserve Goods reflects the storage costs of national reserve goods of the unit (including storage costs with quotas and storage costs without quotas).

2. Principles for accounting for Account 653 - Storage Costs for National Reserve Goods:

a) Account 653 must be detailedly recorded according to each type of material and goods under national reserves with quotas and without quotas (regular storage of national reserve goods without quotas; repair of assets; purchase of tools and equipment).

b) The contents of storage costs for national reserve goods recorded in Account 653 must comply with the financial management regulations. Storage costs must be detailedly recorded according to each cost item.

3. Structure and content reflected in Account 653 - Storage Costs for National Reserve Goods

Debit Side:

- Actual storage costs for materials and goods under national reserves incurred;

- Transfer the difference between the storage costs enjoyed according to quotas exceeding actual costs incurred (for quota-based storage costs) to Account 432 - Savings Fund.

Credit Side:

- Transfer actual storage costs (without quotas) incurred to the Debit side of Account 661 - Operating Expenses (66123);

- Transfer storage costs for national reserve goods enjoyed according to quotas within the period (not exceeding the allocated budget) to the Debit side of Account 661 - Operating Expenses (66123);

- Reductions allowed in expenses (if any) or expenses made in excess of standards and quotas not approved must be recovered and processed.

- Transfer storage costs (lining costs without national reserve goods settled from previous year's funds) when there are national reserve goods in the current year.

- Transfer storage costs (materials, tools, equipment) that have been issued for use but not fully consumed and returned to inventory.

Debit Balance:

- Lining costs for national reserve goods incurred during the period but without national reserve goods received into inventory;

Account 653 - Storage Costs for National Reserve Goods has two Sub-Accounts at Level 2:

- Sub-Account 6531 - Storage Costs with Quotas: Reflects the amount of storage costs for national reserve goods with quotas incurred during the year.

- Sub-Account 6532 - Storage Costs without Quotas: Reflects the storage costs for national reserve goods without quotas incurred during the year.

Credit Account 331 - Payables (3311).

a) When actual storage costs for national reserve goods occur at the unit, record:

Debit Account 653 - Costs of Storing National Reserve Goods (6531, 6532)

Credit Account 111 - Cash (1111)

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 152 - Raw Materials, Supplies (15281)

Credit Account 153 - Tools and Equipment (15381)

Credit Account 312 - Advance Payments

Credit Account 331 - Accounts Payable

Credit Account 342 - Internal Payments

Credit Account 334 - Amounts Due to Public Servants

Credit Account 461 - Operating Funds.

If the budget is withdrawn to pay for storage costs for national reserve goods, simultaneously record:

Credit Account 008 - Budget for Operating Costs (00821).

b) Amounts of incorrect expenditures, exceeding standards and quotas not approved must be recovered, record:

Debit Account 311 - Receivables (3118)

Credit Account 653 - Storage Costs for National Reserve Goods (6531, 6532)

c) At the end of the period, determine the storage costs for national reserve goods enjoyed according to quotas for settlement of state budget expenditures in the period (not exceeding the allocated budget) (for quota-based storage) and transfer actual storage costs incurred (for non-quota-based storage), record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 653 - Costs of Storing National Reserve Goods (6531, 6532).

d) Materials, tools, and equipment issued for storage use, not fully consumed and returned to inventory, record:

Debit Account 152 - Raw Materials, Materials (15281)

Debit Account 153 - Tools and Equipment (15381)

Credit Account 653 - Storage Costs for National Reserve Goods (6531, 6532)

đ) Accounting for lining costs without national reserve goods:

- Reporting Year:

At the end of the period, based on lining costs incurred during the period but without national reserve goods (debit balance of Account 653) to settle into operating expenses for the reporting period, record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Funds settled and transferred to the following year (3374).

- Next Year:

During the year when there are national reserve goods, transfer storage costs (lining costs without national reserve goods settled from previous year's funds), record:

Debit Account 337 - Funds settled and transferred to the following year (3374)

Credit Account 653 - Storage Costs for National Reserve Goods (6531)

e) At the end of the period, accountants determine the difference between storage costs for national reserve goods enjoyed according to quotas exceeding actual storage costs incurred during the period (for quota-based storage), record:

Debit Account 653 - Storage Costs for National Reserve Goods (6531)

Credit Account 432 - Savings Fund.

Article 25. Account 654 - Costs of State Reserve Goods for Relief, Support, and Aid

1. This account is used to reflect the costs of State Reserve Goods for relief, support, and aid incurred by the unit.

2. Principles for Accounting under Account 654 - Costs of State Reserve Goods for Relief, Support, and Aid.

a) Account 654 must be detailed to record the actual costs of State Reserve Goods for relief, support, and aid incurred for each type of reserve goods, while also detailing the costs at the warehouse gate (including those with quotas and without quotas) and the costs outside the warehouse gate.

b) The contents of the costs of State Reserve Goods for relief, support, and aid recorded in Account 654 must comply with the financial management regulations.

c) At the end of the period, the costs of State Reserve Goods for relief, support, and aid (for goods with quotas, transferred according to the quota; for goods without quotas, transferred based on actual costs) are carried forward to the Debit side of Account 66123 "State Reserve Business Expenses" (but not exceeding the allocated budget). At the end of the period, the accountant must calculate and determine the difference between the quota-based costs of State Reserve Goods for relief and aid compared to the actual costs incurred, and record this difference in Account 432 - Savings Fund.

d) At the end of the fiscal year, the actual costs of State Reserve Goods for relief, support, and aid that have occurred but not yet transferred to Account 66123 "State Reserve Business Expenses" due to lack of budget allocation or absence of goods for relief, support, and aid are transferred from Account 6542 "Current Year" to Account 6541 "Previous Year".

3. Structure and Content Reflected in Account 654 - Costs of State Reserve Goods for Relief, Support, and Aid

Debit Side:

- Actual costs of State Reserve Goods for relief, support, and aid incurred.

- Transfer the difference between quota-based costs of State Reserve Goods for relief, support, and aid greater than the actual costs incurred to Account 432 - Savings Fund.

Credit Side:

- Transfer quota-based costs of State Reserve Goods for relief, support, and aid enjoyed during the period (for goods with quotas), and transfer actual costs (for goods without quotas) (without exceeding the allocated budget) to the Debit side of Account 66123 "State Reserve Business Expenses".

- Reductions allowed in expenses (if any) or expenses made in excess of standards and quotas not approved must be recovered and processed.

Debit Balance:

This account may have an ending balance. The ending balance is the actual costs of State Reserve Goods for relief, support, and aid incurred but not yet transferred to Account 66123 "State Reserve Business Expenses" due to lack of budget allocation.

Account 654 - Costs of State Reserve Goods for Relief, Support, and Aid has two Sub-Accounts:

- Sub-Account 6541 - Previous Year: Reflects the actual costs of State Reserve Goods for relief, support, and aid incurred in the previous year but not yet transferred to Account 66123 "State Reserve Business Expenses" due to lack of budget allocation.

- Sub-Account 6542 - Current Year: Reflects the actual costs of State Reserve Goods for relief, support, and aid incurred during the current year.

Credit Account 331 - Payables (3311).

a) Actual costs incurred by the unit for the work of State Reserve Goods for relief, support, and aid, record:

Debit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, Donation

Credit Account 111 - Cash (1111)

Credit Account 112 - Bank Deposits, Treasury (11218)

Credit Account 152 - Raw Materials, Supplies (15281)

Credit Account 153 - Tools and Equipment (15381)

Credit Account 312 - Advance Payment

Credit Account 331 - Accounts Payable,

Credit Account 342 - Internal Payments,

Credit Account 334 - Amounts Due to Public Servants,

Credit Account 336 - Advance Payment for Operating Expenses

Credit Account 461 - Operating Revenue Source

If withdrawing the budget for payment of relief, support, and aid costs for State Reserve Goods, simultaneously record: Credit Account 008 - Operating Budget (00821)

b) Amounts of incorrect expenditures, exceeding standards and quotas not approved must be recovered, record:

Debit Account 311 - Receivables (3118)

Credit Account 653 - Costs of Storing National Reserve Goods

c) At the end of the period, transfer the quota-based costs (portion at the warehouse gate) and actual costs (portion outside the warehouse gate) of State Reserve Goods for relief, support, and aid to Account 661, record:

Debit Account 661 - Operating Expenses

Credit Account 654 - Costs of State Reserve Goods for Relief, Support, and Aid

d) At the end of the period, the accountant of the State Reserve unit determines the difference between the quota-based costs of State Reserve Goods for relief, support, and aid enjoyed greater than the actual costs incurred during the period (portion with quotas), record:

Debit Account 654 - Costs of Exporting National Reserve Goods for Relief, Support, and Aid

Credit Account 432 - Savings Fund.

đ) At the end of the year, the actual costs of State Reserve Goods for relief, support, and aid incurred but not yet transferred to Account 661 due to lack of budget allocation are transferred from Account 6542 "Current Year" to Account 6541 "Previous Year", record:

Debit Account 6541 - Previous Year

Credit Account 6542 - Current Year

e) In the following year, based on the allocated budget, the actual quantity of goods for relief, support, and aid, the accountant implements the transfer of quota-based costs of State Reserve Goods enjoyed and actual costs (for goods without quotas) to Account 66123 "State Reserve Business Expenses".

+ At the beginning of the following year, transfer the costs already reflected on Account 6541 "Previous Year" to Account 6542 "Current Year", record:

Debit Account 6542 - Current Year

Credit Account 6541 - Previous Year

+ The difference between the costs entitled according to the standard and the actual costs incurred is settled (actual costs incurred in the current year and previous year) recorded as per the guidance provided in Point d Clause 4 of this Article.

Article 26. Account 661 - Operating Expenses

1. Content reflected by the third-level accounts to be supplemented

a) Account 66113 - National Reserve Business Activities Expenditure (previous year): This account reflects the national reserve business activities expenditure funded from the national reserve business activities budget of the previous year that has not yet been settled.

b) Account 66123 - National Reserve Business Activities Expenditure (current year): This account reflects the national reserve business activities expenditure funded from the national reserve business activities budget of the current year.

c) Account 66133 - National Reserve Business Activities Expenditure (next year): This account reflects the national reserve business activities expenditure funded from the national reserve business activities budget of the next year.

2. Supplementing the structure and content reflected in Account 661 - Operating Expenses

Debit Side:

- National reserve business activities expenditure incurred at the unit (including costs according to standards for items with standards and actual costs for items without standards).

Credit Side:

- Amounts permitted to reduce expenditures and those unauthorized expenditures must be recovered;

- Transfer the national reserve business activities expenditure with the national reserve fund when the settlement report is approved.

Debit Balance:

National reserve business activities expenditure that has not been settled or whose settlement has not been approved.

3. Supplementing the accounting methods for some main business transactions

a) At the end of the period, transfer the import costs, export costs, export costs of national reserve goods for relief, support, aid (at the warehouse gate), storage costs of national reserve goods (with standards) enjoyed according to standards (based on the actual quantity of national reserve goods imported, exported; exported for relief, support, aid storage) and actual costs incurred during the period (for non-standardized storage costs, relief, support, aid outside the warehouse gate, auction sale costs) to Account 66123 "National Reserve Business Activities Expenditure", record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 651 - Costs of Importing National Reserve Goods

Credit Account 652 - Costs of Exporting National Reserve Goods

Credit Account 653 - Costs of Storing National Reserve Goods

Credit Account 654 - Costs of National Reserve Goods Export for Relief, Support, and Aid.

b) At the end of the year, transfer into operating expenses (Account 66123 "National Reserve Business Activities Expenditure") the value of materials, tools, equipment used for storage remaining in stock (related to the operational budget provided by the state budget for the year), record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Settled Budget Transferred to Next Year (33711).

c) At the end of the year, based on the completed padding costs incurred during the year but without national reserve goods entering the warehouse (balance of Account 653 debt), settle into the reporting period's operating expenses, record:

Debit Account 661 - Operational Expenses (66123)

Credit Account 337 - Funds settled and transferred to the following year (3374).

Article 27. Account 008 - Operating Expense Budget

1. Supplementing the content reflected in detailed accounts

a) Account 0083 - Budget for Purchasing National Reserve Goods: Reflects the budget for purchasing national reserve goods assigned by the competent authority and the withdrawal of the purchasing national reserve goods budget.

b) Account 00821 - Budget for National Reserve Business Activities: Reflects the budget for national reserve business activities assigned by the competent authority and the withdrawal of the national reserve business activities budget;

c) Account 00828 - Other Non-Recurring Budget: Reflects other non-recurring budgets outside the national reserve business activities budget assigned by the competent authority and the withdrawal of other non-recurring budgets.

2. Supplementing the structure and content reflected in Account 008 - Operating Expense Budget

Debit Side:

- National reserve business activities budget assigned;

- Budget for purchasing national reserve goods;

- Adjusted national reserve business activities budget amount within the year (Increase recorded as positive (+), decrease recorded as negative (-));

- Adjusted budget for purchasing national reserve goods within the year (Increase recorded as positive (+), decrease recorded as negative (-)).

Credit Side:

- Withdrawal of national reserve business activities budget for use;

- Withdrawal of budget for purchasing national reserve goods for use;

- Amount deposited to restore the national reserve business activities budget (recorded as negative (-));

- Amount deposited to restore the budget for purchasing national reserve goods (recorded as negative (-)).

Debit Balance:

- Remaining national reserve business activities budget not withdrawn;

- Remaining budget for purchasing national reserve goods not withdrawn.

Article 28. Provisions on the accounting ledger system

1. In addition to the accounting ledgers issued pursuant to Decision 19, this Circular supplements guidance for 08 detailed accounting ledgers applicable to ministries and state reserve units.

2. The list, templates, explanations of contents, and recording methods for the 08 supplementary accounting ledgers mentioned in Clause 1 of this Article are specified in Appendix No. 03 attached hereto.

Article 29. Provisions on the application of financial reporting and management reporting systems

1. In addition to the financial reports issued pursuant to Decision 19, this Circular supplements guidance for 10 financial reports, 02 management reports, and additional content for the Financial Statement Notes (template number B06-H) applicable to ministries and state reserve units.

2. The list, templates, explanations of contents, and preparation methods for the 10 financial reports, 02 management reports, and additional content for the Financial Statement Notes (template number B06-H) mentioned in Clause 1 of this Article are specified in Appendix No. 04 attached hereto.

Chapter III

IMPLEMENTATION

Article 30. Effective Date

1. This Circular takes effect from January 1, 2015.

2. This Circular replaces Circular No. 213/2009/TT-BTC dated November 10, 2009, of the Minister of Finance regarding guidance on accounting for state reserves.

Article 31. Implementation Organization

1. Ministries and sectors managing national reserve goods, state reserve units are responsible for directing and implementing this Circular on accounting for national reserves within their respective jurisdictions.

2. The Director of the Accounting and Audit System Department, the Director General of the State Reserve Administration总局和相关单位的主要负责人负责实施和指导本通知的执行。由于翻译要求严格遵循原文，此处应保持与原文一致，因此不作进一步解释或补充。

3. If any difficulties arise during implementation, units are requested to report to the Ministry of Finance for review and resolution./.