This Decision issues the accounting system for administrative and public institutions applicable to all administrative and public institutions throughout the country, including regulations on accounting vouchers, accounting books, and financial statements. The system takes effect from January 1, 1997, and replaces the old system.
Scope of application
All administrative and public institutions under the central and local state management machinery, agencies, associations, social organizations, and units of armed forces operating with funds provided by the State budget.
Key points
- For all administrative and public institutions → apply the new accounting system → effective from January 1, 1997
- Accounting vouchers must be prepared according to the prescribed format, recorded fully, and not altered or erased.
- Accounting books use the double-entry method to ensure balance between capital and sources, received funds with expended funds.
- The fiscal year runs from January 1 to December 31.
- Financial statements must be prepared on time and provide full information about the financial situation of the unit.
🌐 Social impact of this document
- Positive: Ensuring efficient fund management, improving the quality of accounting work.
- Negative: Time-consuming and labor-intensive to switch to the new system.
❓ Frequently asked questions
To which entities does this accounting system apply?
It applies to all administrative and public institutions under the central and local state management machinery, agencies, associations, social organizations, and units of armed forces operating with funds provided by the State budget.
What model should accounting vouchers be prepared according to?
Accounting vouchers must be prepared according to the prescribed format of this system and may not modify the prescribed forms.
What is the fiscal year?
The fiscal year follows the Gregorian calendar from January 1 to December 31.
What method does the accounting book use for recording?
Accounting books use the double-entry method to ensure balance between capital and sources, received funds with expended funds.
When must financial statements be prepared?
Financial statements must be prepared on time and provide full information about the financial situation of the unit as required.
Full text
Pursuant to …;
Regarding the issuance of the accounting system for administrative and public institutions
______________________
THE MINISTER OF FINANCE
Based on the State Budget Law promulgated pursuant to Decree No. 47L-CTN dated April 3, 1996 of the President of the Socialist Republic of Vietnam;
Based on the Accounting and Statistics Ordinance promulgated pursuant to Decree No. 06/LCT/HĐNN dated May 20, 1988 of the State Council and the Regulations on State Accounting Organization and the Regulations on Chief Accountants of State-Owned Enterprises issued pursuant to Decrees No. 25-HĐBT and 26-HĐBT dated March 18, 1989 of the Council of Ministers (now the Government);
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government regarding the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;
To meet the requirements of economic and financial management, to strengthen the control over budget fund expenditures, manage state assets, improve the quality of accounting records, and enhance the management efficiency of administrative and public institutions.
Pursuant to …;
Article 1. Now we issue the accounting system for administrative and public institutions applicable to all administrative and public institutions throughout the country. The accounting system for administrative and public institutions includes:
1. General provisions regarding the accounting system for administrative and public institutions.
2. Accounting voucher regulations.
3. Provisions on the accounting account system and explanations of the content, structure, and recording methods of accounting accounts.
4. LEDGER REGIME.
5. Financial reporting regulations.
Article 2. The accounting system for administrative and public institutions issued under this Decision shall apply to all administrative and public institutions under Ministries, agencies equivalent to Ministries, government agencies, provincial People's Committees, centrally managed social organizations, and armed forces units operating with funds from the state budget or other sources.
Article 3. This accounting system shall take effect uniformly throughout the country from January 1, 1997, and replace the previous accounting system for administrative and public institutions issued under Decision No. 257-TC/CĐKT dated June 1, 1990 of the Ministry of Finance.
The transition from the current accounting books of the administrative and public institution accounting system to the new accounting books opened according to the accounting system for administrative and public institutions issued under this Decision shall be carried out uniformly in accordance with the guidance of the Ministry of Finance.
Article 4. Provincial People's Committees shall be responsible for directing and implementing the accounting system for administrative and public institutions within their jurisdictions.
Ministries, agencies equivalent to Ministries, government agencies, central social organizations shall be responsible for directing and implementing the accounting system at units under their management.
The Director of the Accounting System Department, the Head of the Ministry's Office, and the Heads of relevant units under and directly affiliated with the Ministry shall be responsible for disseminating, guiding, and organizing the implementation of this Decision.
Chapter 1
GENERAL PRINCIPLES
Article 1- Accounting vouchers are documentary evidence on paper regarding economic and financial transactions that have occurred and been actually completed. All figures recorded in accounting books must be supported by lawful and valid accounting vouchers.
Article 2- All economic and financial transactions arising from the use of funds and budget revenues and expenditures of all administrative and public institution accounting units must be documented in vouchers. Accounting vouchers used as the basis for recording in accounting books must be lawful and valid accounting vouchers.
A lawful accounting voucher is one that is prepared according to the prescribed format of this system. Entries on the voucher must accurately reflect the nature, extent, and content of the economic transaction and be legally permissible, bearing the signatures of responsible persons and the unit's seal (as specified).
A valid accounting voucher is one that fully and promptly records all elements and formats according to the prescribed method for each type of voucher.
Article 3- The content of the accounting voucher system includes four indicators:
1. Labor and salary indicator
2. Material indicator
3. Monetary indicator
4. Fixed asset indicator
Article 4: An accounting voucher must include the following elements:
1. Name of the voucher (invoice, receipt, payment voucher, etc.)
2. Date of issuance of the voucher
3. Amount of the voucher
4. Name and address of the unit or individual issuing the voucher
5. Name and address of the unit or individual receiving the voucher
6. Content of the economic transaction reflected in the voucher
7. Indicators of quantity and value
8. Signatures of the issuer and those responsible for the accuracy of the transaction. Vouchers reflecting economic relations between legal entities must bear the signatures of the auditor (Chief Accountant) and the approver (Head of the unit), and the unit's seal.
For vouchers related to sales and service provision (if any), the unit must use the prescribed voucher format issued and distributed by the Ministry of Finance. Vouchers used as direct bases for recording in accounting books must also include accounting entries.
Article 5:
Accounting vouchers must be fully completed with the required number of copies as stipulated. Entries on vouchers must be clear, truthful, complete with all elements, and any blank spaces must be crossed out. In case of errors, the voucher must be voided, not torn from the stub.
Article 6: Strictly prohibit the following acts:
- Forgery of accounting vouchers
- Legalization of accounting vouchers
- Unit heads and chief accountants or accounting supervisors absolutely must not sign on blank forms or pre-printed templates
- Account holders and chief accountants or accounting supervisors signing blank checks
- Distorting or intentionally misrepresenting the content and nature of economic and financial transactions
- Altering or erasing on accounting vouchers
- Voiding vouchers contrary to regulations or before the retention period has expired.
- Using invalid accounting forms and templates
Article 7: The circulation process of accounting vouchers
- The circulation process and time frame for accounting vouchers are determined by the unit's chief accountant. Accounting vouchers issued by the unit or received from outside must be centralized in the unit's accounting department. The accounting department must carefully check these vouchers and only use them for recording in accounting books after verification and confirmation of their correctness.
- The circulation process of accounting vouchers includes the following steps:
1. Preparing accounting vouchers and reflecting economic and financial transactions in the vouchers.
2. Checking accounting vouchers
3. Classifying, arranging vouchers, and recording in accounting books
4. Storing and preserving accounting vouchers.
Article 8: The content of the accounting voucher checking process includes:
1. Checking the clarity, truthfulness, and completeness of the indicators and elements recorded on accounting vouchers;
2. Checking the legality and validity of the economic and financial transactions recorded on accounting vouchers;
3. Verify the accuracy of data and information on accounting vouchers;
4. Check compliance with internal circulation management regulations and voucher inspection and approval procedures.
When inspecting accounting vouchers, if violations of state economic and financial policies, systems, and rules are discovered, they must be refused (cash withdrawal, payment, inventory release...), and immediately reported to the unit's head for timely handling in accordance with current laws.
For accounting vouchers that are not established according to procedures, unclear in content and figures, the person responsible for checking or recording must return them or inform the issuer to redo them, complete additional procedures, and adjust them before using them as a basis for record-keeping.
Article 9: Storage of accounting vouchers:
- Used accounting vouchers must be organized, classified, preserved, and stored in accordance with the state's accounting voucher and document storage system.
- All cases of lost original vouchers must be reported to the unit's head to take timely measures. Specifically, in cases of lost sales invoices, receipts, blank checks, the tax authority or local police must be informed of the quantity lost and circumstances to verify and handle according to the law. At the same time, measures should be taken promptly to announce and invalidate the lost vouchers.
Article 10: Regulations on the use and management of accounting voucher forms:
- All administrative and public service units must apply this accounting voucher system. During implementation, units may not modify prescribed forms. Additionally, in administrative and public service accounting work, other accounting vouchers issued in other regulatory documents must also be used, such as:
+ Sales invoices
+ Payment orders
+ Payment Order
+ Collection Order
+ Check deposit slips
+ Debt notices
+ Credit notices
+ Notifications of allocated budget limits
+ Budget limit distribution certificates
+ Budget payment refund certificates
+ Certificates for withdrawing cash from budget limits
+ Certificates for transferring budget limits by bank transfer
+ Decisions on hardship allowances
+ Notifications of approved final accounts
......................
- Pre-printed voucher forms must be carefully preserved, not allowed to deteriorate or become damaged. Vouchers directly related to issues such as budget revenue collection... are managed under the seal usage management system.
Article 11: Printing and issuing voucher forms:
1. All administrative and public service units when printing accounting voucher forms must strictly follow the design content specified in this system.
Accounting voucher forms related to budget revenue collection are uniformly issued by the Ministry of Finance.
2. Printers may not arbitrarily change the content of forms and may not accept printing of accounting voucher forms contrary to the provisions of this system.
Article 12: Handling violations:
1. Any violation in this system will be handled according to the Accounting and Statistics Ordinance, Administrative Sanctions Ordinance, and other state regulatory documents based on the nature and degree of the violation.
2. In cases where there is abuse in purchasing, selling, lending fake vouchers for embezzlement, tax evasion, or illegal business activities, depending on the nature and degree of the violation, criminal responsibility may be pursued.
PART ONE: GENERAL PROVISIONS ON THE ADMINISTRATIVE AND PUBLIC SERVICE ACCOUNTING SYSTEM
Article 1- The Administrative and Public Service Accounting System applies to all administrative and public service units within the central and local state management machinery, organizations, social groups, units under armed forces, mass organizations operating with state budget funds and supplemented from other sources. Administrative and public service units must strictly comply with state regulations on accounting and statistics and the provisions of the Administrative and Public Service Accounting System.
Article 2- Administrative and public service accounting is the work of organizing informational systems through numerical data to manage and control budget funds, usage situations, final account settlements, management and utilization of various types of materials and state assets; compliance with budget revenue and expenditure plans and implementation of national standards and quotas; and management and utilization of various types of materials and state assets at the unit level.
Article 3- Administrative and public service accounting has the following responsibilities:
1- Collecting, reflecting, processing, and summarizing information on allocated, sponsored, and formed funds and their usage situations; utilizing generated revenues at the unit level.
2- Implementing inspections and controls over compliance with budget revenue and expenditure plans; implementation of economic and financial indicators and national standards and quotas; management and utilization of various types of materials and state assets at the unit level; compliance with budget revenue collection discipline, payment discipline, and financial systems and policies.
3- Monitoring and controlling the distribution of budget funds to subordinate budget units, compliance with budget revenue and expenditure plans, and final account settlements of subordinate units.
4- Timely preparing and submitting financial reports to higher-level management agencies and financial authorities as stipulated. Providing necessary information and documents for budget planning and expenditure standard development. Analyzing and evaluating the effectiveness of fund, capital, and reserve utilization at the unit level.
Article 4- Accounting uses the double-entry bookkeeping method, ensuring balance at all times between capital and sources, between received and utilized funds, and between fixed asset values and funds forming those assets...
Article 5- Accounting must use common script and numerals.
Accounting values must use the Vietnamese National Bank's currency as the unit of measurement and record-keeping. If foreign currencies are involved, they must be converted to Vietnamese National Bank's currency at the exchange rate at the time of conversion for accounting records, while tracking the original currencies on external balance sheets.
Physical accounting must use officially recognized units of measurement by the state such as piece, item, kg, ton, meter, liter, square meter, cubic meter... In necessary cases, unofficial supplementary units of measurement can be used for verification, comparison, or detailed accounting purposes.
Article 6- Entries on accounting vouchers must be made with good non-fading ink; figures and writings must be clear, continuous, and systematic. Interleaving entries or overlapping them is not allowed; skipping lines is prohibited; if there are extra blank lines, they must be struck out; abbreviations are not permitted. The account holder and the Chief Accountant (or accounting supervisor) absolutely cannot sign blank cheques or vouchers. Erasing or using chemical substances to alter entries is strictly forbidden. Any necessary corrections must be made according to the methods prescribed by the state accounting system.
Article 7- The fiscal year follows the Gregorian calendar, starting from January 1st and ending on December 31st.
|||
- Month: From the 1st day to the last day of the month.
- Quarter: From the 1st day of the first month of the quarter to the last day of the quarter.
Article 8- Requirements for accounting work in administrative and public service units.
- Timely, fully, accurately, and comprehensively reflect all funds, reserves, budgets, assets, and economic and financial activities occurring within the unit.
- Accounting indicators reflected must be consistent with the budget in terms of content and calculation methods.
- Figures in financial reports must be clear, easy to understand, ensuring that managers have the necessary information about the unit's financial situation.
- Organizing accounting work must be efficient, streamlined, economical, and effective.
Article 9. Accounting work in administrative and public service units includes:
- Cash accounting: Reflecting the current amount and changes in various cash funds of the unit, including cash, foreign currency, and securities held at the unit's treasury or deposited at the State Treasury.
- Inventory and asset accounting:
+ Reflecting the quantity, value, and changes in inventory, products, and goods at the unit.
Reflecting the quantity, original cost, and depreciation value of fixed assets currently owned and their changes, investment construction activities, and repairs of assets.
- Settlement accounting:
+ Reflecting receivables and the settlement of receivables from entities both inside and outside the unit.
+ Reflecting payables, deductions from salaries, payments to civil servants and employees, payments to the state budget, and the settlement of these payables and payments.
- Fund, capital, and reserve accounting: Reflecting the current amount and changes in sources of funds that have formed fixed assets, basic construction investment funds, operational funds, project implementation funds, other funds, and various types of reserves of the unit.
- Revenue accounting: Fully and promptly reflecting fees, charges, business revenues, membership fees, production and service operation revenues, and other revenues generated at the unit, and timely submitting revenues due to the state budget and higher authorities.
- Expenditure accounting:
+ Reflecting expenditure for operations, program/project implementation according to approved budgets, and the settlement of these expenditures.
+ Reflecting costs of production, business, and service activities, thereby determining the results of production, business, and service activities.
- Preparing financial statements and analyzing final settlements of the unit.
Article 10: Asset verification.
Asset verification is a method to determine the actual quantity of assets, materials, funds, and debts of the unit at a specific point in time.
At the end of the fiscal year before closing the books, units must conduct asset verification, material, goods, fund, and debt reconciliation to ensure that the figures in the accounting books match reality. Additionally, units must conduct irregular verifications when necessary (in cases of transfer, merger, dissolution of the unit, etc.).
Article 11. Accounting inspection.
Accounting inspection is a measure to ensure compliance with accounting regulations, accuracy, truthfulness, and objectivity of accounting figures.
Administrative and public service units must undergo accounting inspections by superior accounting units and financial agencies.
Accounting inspections must be conducted regularly, continuously, and systematically. Every period of activity of the unit must be inspected. Each grassroots accounting unit must be inspected and reviewed annually by its supervising agency.
The content of accounting inspections includes checking entries on accounting vouchers, ledgers, and financial statements, verifying the receipt and use of funds, inspecting revenue collection, and compliance with financial and accounting systems and state budget submission.
Unit heads and chief accountants or accounting supervisors must comply with superior accounting unit inspection orders and provide all necessary data and documents for smooth inspection procedures.
Article 12: Preservation and storage of accounting documents
Accounting records include accounting vouchers, ledgers, financial statements, and other related documents.
After completing the fiscal year and all accounting tasks, accounting records, including those printed by computers, must be organized, classified, bound, listed, bundled, and catalogued for storage in the accounting department for one year. They are then transferred to the unit's archive department for storage.
The retention period for accounting records is governed by the state's archival and record-keeping regulations.
In cases where accounting books are maintained by computer, at the end of each accounting period, after completing the book closure process, all summary and detailed accounting books must be printed and all legal procedures completed as required for handwritten books to serve government oversight and control, and then stored together with other accounting records.
Chapter 2
LIST OF ACCOUNTING ACCOUNTS
(Issued pursuant to Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996)
Minister of Finance)
|
Serial Number |
Account number |
Account Name |
Scope of Application |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
|
. |
|
Type 1 - Money and Materials |
|
|
|
1 |
111 |
Cash |
All units |
|
|
. |
1111 |
Vietnamese Currency |
|
|
|
. |
1112 |
Foreign Currency |
|
|
|
. |
1113 |
Silver, precious stones |
|
|
|
. |
1114 |
Valuable certificates |
|
|
|
2 |
112 |
Bank deposits, State Treasury |
All units |
|
|
. |
1121 |
Vietnamese Currency |
|
|
|
. |
1122 |
Foreign Currency |
|
|
|
. |
1123 |
Silver, precious stones |
|
|
|
3 |
152 |
Materials, tools |
All units |
Detailed according to management requirements |
|
. |
1521 |
Materials |
|
|
|
. |
1526 |
Tools |
|
|
|
4 |
155 |
Products, goods |
Units engaged in production and business operations |
Detailed according to products, goods |
|
. |
1551 |
Product |
|
|
|
. |
1556 |
Goods |
|
|
|
. |
|
Type 2 - Fixed Assets |
|
|
|
5 |
211 |
Tangible Fixed Assets |
All units |
|
|
. |
2111 |
Land |
|
|
|
. |
2112 |
Buildings, structures |
|
|
|
. |
2113 |
Machinery, equipment |
|
|
|
. |
2114 |
Transportation, communication equipment |
|
|
|
. |
2115 |
Management equipment |
|
|
|
. |
2118 |
full name |
|
|
|
6 |
213 |
Intangible Fixed Assets |
All units |
Detailed according to management requirements |
|
7 |
214 |
Depreciation of Fixed Assets |
|
|
|
. |
2141 |
Depreciation of tangible fixed assets |
|
|
|
. |
2142 |
Depreciation of intangible fixed assets |
|
|
|
8 |
241 |
In-progress construction projects |
Units with investment in construction projects |
|
|
. |
2411 |
Purchase of fixed assets |
|
|
|
. |
2412 |
Construction projects |
|
|
|
. |
2413 |
Major repairs of fixed assets |
|
|
|
. |
|
Type 3 - Payments |
|
|
|
9 |
311 |
Receivables |
All units |
Detailed according to management requirements |
|
. |
3111 |
Receivables from customers |
|
|
|
. |
3118 |
Other receivables |
|
|
|
10 |
312 |
Advance payments |
All units |
Detailed according to management requirements |
|
11 |
331 |
Payables |
All units |
Detailed according to management requirements |
|
. |
3311 |
Payables to suppliers |
|
|
|
. |
3312 |
Payables for loans |
|
|
|
. |
3318 |
Other payables |
|
|
|
12 |
332 |
Payroll deductions |
All units |
|
|
. |
3321 |
Social insurance contributions |
|
|
|
. |
3322 |
Health Insurance |
|
|
|
13 |
333 |
Payables to the State |
Units with transactions |
|
|
. |
3331 |
Tariff |
|
|
|
. |
3332 |
Fees and Charges |
|
|
|
. |
3338 |
Other payables |
|
|
|
14 |
334 |
Payables to civil servants |
All units |
May be detailed further |
|
. |
3341 |
Payables to state civil servants |
|
|
|
. |
3348 |
Payables to other entities |
|
|
|
15 |
341 |
Funds allocated to subordinate units |
Superior units |
Detailed by unit |
|
16 |
342 |
Internal payments |
Units with affiliated or dependent departments |
Detailed by department |
|
. |
|
Type 4 - Sources of funds |
|
|
|
17 |
411 |
Operating Capital |
Units engaged in production and business operations |
|
|
18 |
413 |
Foreign exchange rate differences |
Units with |
|
|
19 |
421 |
Unprocessed revenue and expenditure differences |
|
|
|
20 |
431 |
Agency fund |
Units authorized to establish a fund |
|
|
. |
4311 |
Reward fund |
|
|
|
. |
4312 |
Welfare fund |
|
|
|
. |
4318 |
Other funds |
|
|
|
21 |
441 |
Investment funds for construction projects |
Units with investment in construction projects |
|
|
22 |
461 |
Operating funds |
All units |
Detailed by source of formation |
|
. |
4611 |
Previous Year |
|
|
|
. |
4612 |
Current Year |
|
|
|
. |
4613 |
Next Year |
|
|
|
23 |
462 |
Project funds |
Units with projects |
|
|
. |
4621 |
Project management funds |
|
|
|
. |
4622 |
Project implementation funds |
|
|
|
24 |
466 |
Funds that have formed fixed assets |
All units |
|
|
. |
|
Type 5 - Revenues |
|
|
|
25 |
511 |
Revenues |
Units under administrative and public service with revenues |
Detailed by revenue item |
|
. |
5111 |
Fees and charges |
|
|
|
. |
5112 |
Service revenues |
|
|
|
. |
5118 |
Other revenues |
|
|
|
. |
|
Type 6 - Expenditures |
|
|
|
26 |
631 |
Production and business operation expenditures |
Units engaged in production and business operations |
Detailed by activity |
|
27 |
661 |
Expenditures |
All units |
Detailed by source of funds |
|
. |
6611 |
Previous Year |
|
|
|
. |
6612 |
Current Year |
|
|
|
. |
6613 |
Next Year |
|
|
|
28 |
662 |
Project expenditures |
Units with projects |
Detailed by project |
|
. |
6621 |
Project management expenditures |
|
|
|
. |
6622 |
Project implementation expenditures |
|
|
|
. |
|
Type 0 - Accounts |
|
|
|
1 |
001 |
Leased assets |
|
|
|
2 |
002 |
Assets held in custody or processed on behalf of others |
|
|
|
3 |
005 |
Long-term tools in use |
|
|
|
4 |
007 |
Various foreign currencies |
|
|
|
5 |
008 |
Limit of funds |
|
|
|
. |
0081 |
Central budget funding limit |
|
|
|
. |
0082 |
Provincial budget funding limit |
|
|
|
. |
0083 |
District budget funding limit |
|
|
|
6 |
009 |
Other funding limits |
|
|
|
. |
0091 |
Funding limit of programs and projects |
|
|
|
. |
0092 |
Approved construction project capital |
|
|
LIST ACCOUNTING DOCUMENTS FOR ADMINISTRATIVE AND PUBLIC SERVICE UNITS
(Issued pursuant to Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996)
Minister of Finance)
|
Serial number |
Name of document |
Number |
|
1 |
2 |
3 |
|
A |
Accounting documents issued under the system |
|
|
I |
Labor and salary indicators |
|
|
1 |
Attendance sheet |
Form C 01-H |
|
2 |
Payroll Settlement Sheet |
Form C 02a-H |
|
3 |
Scholarship payment sheet (living expenses) |
Form C 02-H |
|
4 |
Leave certificate for social insurance benefits |
Form C 03-H |
|
5 |
Social insurance payment sheet |
Form C 04-H |
|
6 |
Notice of overtime work |
Form C 05-H |
|
7 |
Contract for outsourcing products and tasks during off-hours |
Form C 06-H |
|
8 |
Travel Permit |
Form C 07-H |
|
9 |
Accident investigation report |
Form C 08-H |
|
10 |
Vehicle dispatch order |
Form C 09-H |
|
II |
Material Index |
|
|
11 |
Warehouse Entry Form |
Form C 11-H |
|
12 |
Warehouse Exit Form |
Form C 12-H |
|
13 |
Notice of loss or damage of tools and equipment |
Form C 13-H |
|
14 |
Inventory record of products, materials, and goods |
Form C 14-H |
|
15 |
Purchase Order |
Form C 15-H |
|
III |
Monetary Index |
|
|
16 |
Receipt Form |
Form C 21-H |
|
17 |
Payment Form |
Form C 22-H |
|
18 |
Advance Request Form |
Form C 23-H |
|
19 |
Advance Payment Settlement Form |
Form C 24-H |
|
20 |
Record of gold, silver, and precious stones |
Form C 25-H |
|
21 |
Fund inventory record |
Form C 26a-H |
|
22 |
Fund inventory record (for foreign currency, gold, silver, precious stones, and securities) |
Form C 26b-H |
|
23 |
Receipt |
Form C 27-H |
|
IV |
Fixed Asset Index |
|
|
24 |
Fixed Asset Transfer Record |
Form C 31-H |
|
25 |
Fixed asset disposal record |
Form C 32-H |
|
26 |
Fixed Asset Revaluation Record |
Form C 33-H |
|
B |
Accounting documents issued at |
|
|
1 |
Sales invoices |
|
|
2 |
Payment order |
|
|
3 |
Debit Authorization |
|
|
4 |
collection authorization |
|
|
5 |
Cheque deposit statement |
|
|
6 |
Notification of allocated funding limit |
|
|
7 |
Funding limit distribution notice |
|
|
8 |
Payment submission form |
|
|
9 |
Funding limit withdrawal notice and cash receipt |
|
|
10 |
Funding limit withdrawal notice by bank transfer |
|
|
12 |
Decision on hardship allowance |
|
|
13 |
Notification of approved final settlement |
|
|
. |
........................... |
|
|
MINISTRY OF FINANCE
No.: TC/CĐKT Regarding reply to accounting regulations |
SOCIALIST REPUBLIC OF VIETNAM
Hanoi, day month year 1996 |
Respectfully submitted to: Vietnam Japan Joint Venture Air Conditioning Service Company
Reply to letter No. 05-96/VE&JA dated May 9, 1996 regarding registration of accounting regulations, the Ministry of Finance has the following comments:
The company has submitted all required documents for registering accounting regulations as prescribed.
As for the accounting system applied: The company is requested to clarify the following issues:
- Accounting books system: According to the Accounting Regulations of Vietnam issued by Decision No. 1141 TC/QĐ/CĐKT dated November 1, 1995 of the Ministry of Finance, there are four types of accounting books, therefore, the company can only apply one type of accounting book.
- Currency used in accounting: The company is requested to clarify which foreign currencies are converted into the domestic currency?
After receiving the company's response to the above issues, the Ministry of Finance will consider approving the accounting regulations applicable to the company.
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To: |
DEPUTY MINISTER OF FINANCE |
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