Decision No. 18-QD/LBTS-TC-TK on the issuance of accounting systems and records for marine fishing cooperatives

DECISION

JOINT DECREE OF THE GENERAL DEPARTMENT OF FISHERIES - MINISTRY OF FINANCE - GENERAL STATISTICS DEPARTMENT NO. 18/QD/LBTS-TT-GSTATS DATED JANUARY 16, 1975
ON THE ISSUANCE OF REGULATIONS AND ACCOUNTING SYSTEMS
FOR MARINE FISHERY COOPERATIVES
THE HEAD OF THE GENERAL DEPARTMENT OF FISHERIES,

THE MINISTER OF FINANCE,

THE HEAD OF THE GENERAL STATISTICS DEPARTMENT,

WHEREAS Decision No. 156/CP dated October 5, 1961 of the Council of Ministers stipulates the tasks, powers, and organizational structure of the General Department of Fisheries;

WHEREAS Decree No. 61/CP dated March 29, 1974 of the Council of Ministers promulgates the Charter on organization and operation of the Ministry of Finance;

WHEREAS Decree No. 72/CP dated April 5, 1974 of the Council of Ministers promulgates the Charter on organization and operation of the General Statistics Department;

WHEREAS Decree No. 02/CP dated January 2, 1971 of the Council of Ministers on reorganizing the economic information system (mainly unifying statistics and accounting) in various sectors of the national economy,

NOW, WE ISSUE WITH THIS DECISION REGULATIONS AND ACCOUNTING SYSTEMS APPLICABLE TO MARINE FISHERY COOPERATIVES, INCLUDING:

Pursuant to …;

Article 1. 1. RECORDING REGULATIONS AND FORMS COMPRISING 22 FORMS (FROM 01-CT/HTXC TO 22CT/HTXC);

2. ACCOUNTING ACCOUNT SYSTEM COMPRISING 33 ACCOUNTS AND 4 OUTSIDE BALANCE SHEET ACCOUNTS (ACCOUNTS FROM NUMBER 1 TO 33 AND 4 OUTSIDE BALANCE SHEET ACCOUNTS);

3. ACCOUNT BOOK SYSTEM COMPRISING 21 FORMS (NUMBERED FROM 1-SS/HTXC);

4. STATISTICAL AND ACCOUNTING REPORTING REGULATIONS AND UNIFIED FORMS COMPRISING 14 FORMS (NUMBERED FROM 1-BB/HTXC TO 14-BB/HTXC),

The General Department of Fisheries shall coordinate with the General Statistics Department, the Ministry of Finance, and the People's Committees of provinces and centrally governed cities to:

Article 2. 1. ORGANIZE GUIDANCE, INSPECTION, AND PROMOTION FOR MARINE FISHERY COOPERATIVES TO FULLY AND CORRECTLY IMPLEMENT THE REGULATIONS AND ACCOUNTING FORMS AS PROVIDED IN ARTICLE 1;

2. PROVIDE GUIDANCE ON THE ORGANIZATION OF UNIFIED STATISTICAL AND ACCOUNTING SYSTEMS, ECONOMIC INFORMATION WORK, AND ECONOMIC ACTIVITY ANALYSIS WITHIN MARINE FISHERY COOPERATIVES.

The General Department of Fisheries shall collect accounting data from marine fishery cooperatives to prepare statistical and accounting reports according to the regulations and forms issued under this decision (these reports will be submitted to the General Statistics Department and the Ministry of Finance).

This decision takes effect from the date of issuance.

Article 3. Regulations and systems of initial recording forms, accounting accounts, accounting books, and unified statistical and accounting reports previously issued for marine fishery cooperatives are hereby repealed.

The Chairmen of the People's Committees of provinces and centrally governed cities, Heads of Accounting Departments, Heads of Marine Fishery Cooperatives Departments (under the General Department of Fisheries), Head of Accounting System Departments (under the Ministry of Finance), and Heads of Unified Accounting Departments (under the General Statistics Department) are responsible for implementing this decision.

Article 4. The chairmen of the provincial administrative committees; the Heads of the Accounting Department; the Head of the Fisheries Cooperatives Department (under the General Department of Fisheries); the Head of the Accounting System Department (under the Ministry of Finance); the Head of the Unified Bookkeeping Department (under the General Statistics Office) shall be responsible for implementing this Decision.