JOINT CIRCULAR No. 18-QĐ/LBTS-TC-TK DECIDES ON THE ISSUANCE OF ACCOUNTING REGIMES AND SYSTEMS FOR MARINE FISHERY COOPERATIVES

Pursuant to …;

JOINT DECREE OF THE GENERAL DEPARTMENT OF FISHERIES - MINISTRY OF FINANCE - GENERAL STATISTICS DEPARTMENT NO. 18/QD-LBTS-TC-TK dated January 16, 1975
ON THE ISSUANCE OF ACCOUNTING REGIMES AND SYSTEMS FOR MARINE FISHERY COOPERATIVES
DIRECTOR OF THE GENERAL DEPARTMENT OF FISHERIES,
MINISTER OF FINANCE,

DIRECTOR 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 national economic sectors;

NOW, WE ISSUE WITH THIS DECISION THE ACCOUNTING REGIMES AND SYSTEMS OF REPORTING FORMS APPLICABLE TO MARINE FISHERY COOPERATIVES, INCLUDING:

1. RECORDING REGIMES AND INITIAL ENTRY FORMS COMPRISING 22 FORMS (FROM 01-CT/HTXC TO 22CT/HTXC);

DECISION:

Article 1. 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. UNIFIED STATISTICAL AND ACCOUNTING REPORTING REGIMES AND 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:

1. ORGANIZE GUIDANCE, INSPECTION, AND PROMOTION FOR MARINE FISHERY COOPERATIVES TO FULLY AND CORRECTLY IMPLEMENT THE ACCOUNTING REGIMES AND SYSTEMS OF REPORTING FORMS AS PROVIDED IN ARTICLE 1;

Article 2. 2. GUIDE THE ORGANIZATION OF UNIFIED STATISTICAL AND ACCOUNTING ACCOUNT BOOK 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 unified statistical and accounting reports according to the regimes and forms issued under this decision (these reports will be sent to the General Statistics Department and the Ministry of Finance).

This decision takes effect from the date of signature.

The provisions on initial entry recording regimes, accounting account systems, account book systems, and unified statistical and accounting reporting regimes previously issued by various levels and sectors for marine fishery cooperatives are hereby repealed.

Article 3. The chairmen of the People's Committees of provinces and centrally governed cities, the heads of the Accounting Division, the Marine Fishery Cooperatives Division (under the General Department of Fisheries), the head of the Accounting System Division (under the Ministry of Finance), and the head of the Unified Accounting Division (under the General Statistics Department) are responsible for implementing this decision.

Nguyen Huu Huan                            

Article 4. Tran Hai Bang                            

Trinh Van Bin   (Signed)                                             (Signed)                                      (Signed)Trịnh Văn Bín

(Signed)                                             (Signed)                                      (Signed)