Circular No. 50 TC/KBNN guides additional and amended accounting accounts and sub-accounts of the State Treasury to fully reflect the activities of the State Treasury and be consistent with the current accounting system. This Circular applies to the State Treasury Department and the State Treasury system from January 1, 1991.
적용 범위
The State Treasury Department and branches, branch offices of the State Treasury
핵심 사항
- The State Treasury Department supplements and amends certain accounts and sub-accounts such as: 271, 571, 601-603, 640-649, 651-652, 661-669, 671-673, 971.
- The State Treasury Department amends certain accounts and sub-accounts such as: 615-617, 701-709, 741-743, 921-922, 943, 945.
- The State Treasury Department supplements and amends certain internal budget accounts and sub-accounts such as: 111, 511-512, 751-752, 831-833.
- Account 62 only reflects internal budget items of the State Treasury with sub-accounts 621, 622, 623.
- The State Treasury Department supplements and amends accounts 80, 82, 84 regarding sources of funds and budgets.
🌐 이 문서의 사회적 영향
- Positive impact: Improves the accuracy and completeness of the State Treasury's accounting reports.
- Negative impact: May cause difficulties in the process of converting accounting systems for State Treasury units.
❓ 자주 묻는 질문
Which accounts does the State Treasury Department supplement and amend?
Supplements and amends accounts such as 271, 571, 601-603, 640-649, 651-652, 661-669, 671-673, 971; amends accounts such as 615-617, 701-709, 741-743, 921-922, 943, 945.
Which internal budget accounts does the State Treasury Department supplement and amend?
Supplements and amends accounts such as 111, 511-512, 751-752, 831-833.
What does account 62 reflect?
Account 62 only reflects internal budget items of the State Treasury with sub-accounts 621, 622, 623.
Which source of funds accounts does the State Treasury Department supplement and amend?
Supplements and amends accounts such as 80, 82, 84 regarding sources of funds and budgets.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
|
Number: 50 TC/KBNN |
Hanoi, September 11, 1991 |
CIRCULAR
Supplementary and amended accounting accounts and sub-accounts for state treasury operations
______________________
In order to fully reflect the content of state treasury activities and be consistent with the current state accounting regulations; the Ministry supplements and amends some accounts and sub-accounts issued according to Decision No. 75 TC/KBNN dated March 2, 1990 on the temporary unified accounting system applicable in the state treasury system as follows:
I. ACCOUNTS FOR STATE TREASURY OPERATIONS:
1. Supplementing accounts and sub-accounts:
+ Account 27: Advance balance in state treasury reserve fund (debit balance)
- Sub-account 271: Advance balance in state treasury reserve fund from the Department of Finance (debit balance)
+ Account 57: Deposits at State Treasury Branches (debit balance)
- Sub-account 571: Vietnamese currency deposits at State Treasury Branches (debit balance)
+ Account 60: Recording budget receipts and payments (no balance)
- Sub-account 601: Recording budget receipts and payments of the central government this year (no balance)
- Sub-account 602: Recording budget receipts and payments of the central government last year (no balance)
- Sub-account 603: Recording budget receipts and payments of the central government next year (no balance)
+ Account 64: Inter-state treasury transactions (debit and credit balances)
- Sub-account 640: Inter-state treasury transactions outgoing this year (debit balance)
- Sub-account 642: Inter-state treasury transactions incoming this year (debit and credit balances)
- Sub-account 643: Inter-state treasury transactions incoming this year already reconciled
- Sub-account 645: Inter-state treasury transactions incoming last year already reconciled
- Sub-account 646: Inter-state treasury transactions incoming this year pending reconciliation (debit and credit balances)
- Sub-account 641: Inter-state treasury transactions outgoing last year (credit balance)
- Sub-account 647: Inter-state treasury transactions incoming last year pending reconciliation (debit and credit balances)
- Sub-account 648: Inter-state treasury transactions this year still in error (debit and credit balances)
- Sub-account 649: Inter-state treasury transactions last year still in error (debit and credit balances)
+ Account 65: Transfer of inter-state treasury expenses (debit and credit balances)
- Sub-account 651: Transfer of inter-state treasury expenses outgoing (debit and credit balances)
- Sub-account 652: Transfer of inter-state treasury expenses incoming (debit and credit balances)
Account 66: Other transactions (debit and credit balances)
- Sub-account 661: Receivables (credit balance)
- Sub-account 662: Payables (credit balance)
- Sub-account 663: Guaranteed checks (credit balance)
- Sub-account 664: Fixed check books (credit balance)
- Sub-account 665: Transferred funds not yet settled (debit balance)
- Sub-account 666: Received transferred funds not yet settled (credit balance)
- Sub-account 667: Settlement of treasury bills (debit balance)
- Sub-account 668: Settlement of interest on treasury bills (debit balance)
- Sub-account 669: Settlement of inter-state treasury transactions in the same province (debit and credit balances)
+ Account 67: Surplus, shortage, and loss awaiting processing (debit and credit balances)
- Sub-account 671: Surplus awaiting processing (credit balance)
- Sub-account 672: Shortage awaiting processing (debit balance)
- Sub-account 673: Losses awaiting processing (debit balance)
+ Account 97: Deposits from State Treasury Branches at branches (credit balance)
- Sub-account 971: Vietnamese currency deposits from State Treasury Branches at branches (credit balance)
2. Amending and supplementing some accounts and sub-accounts:
+ Account 61: Transactions of budget capital between state treasuries (previously: "Transactions between state treasuries") (debit and credit balances)
- Sub-account 615: Transactions of budget capital between the State Treasury Bureau and State Treasury Branches (debit and credit balances)
- Sub-account 616: Transactions of budget capital between State Treasury Branches and State Treasury Sub-Branches (debit and credit balances)
- Sub-account 617: Transactions of provincial and municipal budgets between State Treasury Branches and State Treasury Sub-Branches (debit and credit balances)
+ Account 70: Income of state treasuries (credit balance)
- Sub-account 701: Income from selling business seals (credit balance)
- Sub-account 702: Income from transfer fee procedures (credit balance)
- Sub-account 703: Income from postal fees for transfers (credit balance)
- Sub-account 704: Income from advance balance fees (credit balance)
- Sub-account 705: Excess cash in reserve (credit balance)
- Sub-account 709: Other income (credit balance)
+ Account 74: Receipts and adjustment of state budget (previously: "Receipts of state budget") (no debit balance)
- Sub-account 741: Receipts and adjustment of state budget this year (no debit balance)
- Sub-account 742: Receipts and adjustment of state budget last year (no debit balance)
- Sub-account 743: Receipts and adjustment of state budget last year (no debit balance)
+ Account 92: Temporary deposits (credit balance)
- Sub-account 921: Temporary deposits pending settlement (credit balance)
- Sub-account 922: Temporary deposits pending processing (credit balance)
+ Account 94: Deposits with other organizations (credit balance)
- Sub-account 943: Investment capital for construction projects (credit balance) (previously: "Other organizations")
- Sub-account 945: Deposits with other units.
II. ACCOUNTS FOR INTERNAL EXPENSES OF THE STATE TREASURY:
1. Supplementing accounts and sub-accounts:
+ Account 11: Depreciation of fixed assets (credit balance)
- Sub-account 111: Depreciation of fixed assets (credit balance)
+ Account 51: Deposits for internal expenses of the state treasury (debit balance)
- Sub-account 511: Deposits for internal expenses (debit balance)
- Sub-account 512: Other deposits related to internal activities of the state treasury (debit balance)
+ Account 75: Distribution of income of the state treasury (debit balance)
- Sub-account 751: Distribution of income this year (debit balance)
- Sub-account 752: Distribution of income last year (debit balance)
+ Account 83: State treasury funds (credit balance)
- Sub-account 831: Reward fund (credit balance)
- Sub-account 832: Welfare fund (credit balance)
- Sub-account 833: Contingency fund (credit balance)
2. Amending and supplementing some accounts and sub-accounts:
+ Account 21: Materials and equipment (previously: "materials") (debit balance)
- Sub-account 212: Office supplies (debit balance)
- Sub-account 215: Seals (debit balance)
- Sub-account 216: Small tools and equipment already withdrawn for use (debit balance)
+ Account 38: Expenses of state treasury operations (debit balance)
- Sub-account 381: Last year (debit balance)
- Sub-account 382: This year (debit balance)
+ Detailed accounting according to the current state budget classification
+ Account 62: Receivables and payables (credit balance)
- The sub-accounts under this account only reflect internal expenses of the state treasury.
- Sub-account 621: Advances (debit balance)
- Sub-account 622: Receivables (debit balance)
- Sub-account 623: Payables (credit balance)
+ Account 80: Sources of state treasury funds (credit balance) (previously: "other fund sources")
- Sub-account 803: Other sources (credit balance) (previously: "other fund sources")
+ Account 82: Construction investment funds of the state treasury (credit balance)
- Sub-account 821: Capital allocation funds (credit balance)
- Sub-account 822: Other funds (credit balance)
- Sub-account 823: Construction investment funds last year (credit balance)
+ Account 84: Operating funds (credit balance)
- Sub-account 841: This year: (credit balance) (Detailed tracking of operating funds from the state budget and other operating funds separately):
||| Paragraph 842: The previous year (carryover amount) (detailed monitoring of funds from the State budget provided as separate funding sources).
III. IMPLEMENTATION:
||| The State Treasury Management Agency shall be responsible for guiding the content and methods of accounting for accounts and sub-items supplemented and amended according to the above provisions; at the same time organizing consistent implementation throughout the State Treasury system starting from January 1, 1991.
||| KT. MINISTER OF FINANCE
||| DEPUTY MINISTER
||| (Signed)
||| Lý Tài Luận
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