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MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM

Independence Freedom - Happiness


No:15/2006/QD-BTC

Hanoi, 20 March 2006


D EC ISION

on issuance of the business accounting system


MINISTER OF FINANCE
- Pursuant to the Law on Accounting No. 03/2003/QH11 dated 17 June 2003 and
Government Decree No.129/2004/ND-CP dated 31 May 2004, making detailed regulations and
providing guidelines for implementation of a number of Articles of the Law on Accounting in
business activities;
- Pursuant to Government Decree No.77/2003/ND-CP dated 1 July 2003, stipulating
functions, duties, powers and organisational structure of the Ministry of Finance;
Following the proposal by the Director of the Accounting System and Auditing
Department and the Office Manager of the Ministry of Finance,
DECIDES:
Article 1: To issue the business accounting system applicable to all enterprises in all fields
and all economic sectors throughout the country. The business accounting system shall
include four parts:
Part I: Bookkeeping Account System ;
Part II: Financial Statement System ;
Part III: System of Accounting Documents;
Part IV: Syustem of accounting Books.
Article 2: Enterprises, companies and corporations shall, based on the business
accounting system, carry out research, concretize and formulate the accounting system
and specific regulations on its contents, and the method of application of such accounting
system, which are appropriate to business chracteristics and management requirements in
each industry, each operational field and each economic sector. Where there is an
amendment or addition to class-1 or class-2 accounts or an amendment to financial
statements, a written agreement by the Ministry of Finance must be obtained.
Within the scope regulated in the business accounting system and in implementing
documents issued by superior administration bodies, enterprises shall study and apply the list
of accounts, source documents and accounting books, and select the form of accounting
appriopriate to their business and production characteristics, management requirements and
accouting work.
Article 3: This Decision shall have full force and effectafter 15 days fronm the date on which
it is published in the official gazette. In particular, the regulations on preparation of mid-year

consolidated financial statements in point 4, and responsibility for preparation and


presentation of financial statements in Section A.I, Part II sghall be implemented as from
2008.
This Decision shall replace Decision No.1141 TC/QD/CDKT dated 1 November 1995 of the
Minister of Finance, issuing the business accounting system; Decision No.167/2000/QDBTC dated 25 October 2000 of the Minister of Finance, issuing the regime of business
financial statements, Circular No.10 TC/CDKT dated 20 march 1997, providing guidelines
on amendment and addition to the business accouting system; Circular No.33/1998/TT-BTC
dated 17 March 1998, providing guidelines on accouting for, appropriating and using
provisions for reduction in prices of inventory, for bad debts and for recduction in prices of
securities at State enterprises; Circular No.77/1998/TT-BTC dated 6 June 1998, providing
guidelines on exchange rates for conversion of foreign currencies into Vietnamese dong,
used for accounting treatment by enterprises; Circular No.100/1998/TT-BTC dated 15 July
1998, providing guidelines on accounting for VAT and Business Income Tax (BIT); Circular
No.180/1998/TT-BTC dated 26 December 1998, providing additional guidelines on
accounting for VAT; Circular No.186/1998/TT-BTC dated 28 December 1998, providing
guidelines on accounting for export-import duties and special sales tax; Circular
No.107/1999/TT-BTC dated 1 September 1999, providing guidelines on accounting for VAT
on finance lease activities; Circular No.120/1999/TT-BTC dated 7 October 1999, providing
guidelines on amendment and addition to the business accounting system; Circular
No.54/2000/TT-BTC dated 7 June 2000, providing guidelines on accounting for business
establishments goods sold by their affiliated units located in other provinces and cities and
practicing dependent cost accounting, and by their agents for commission.
Article 4: The contents specified in Decisions issuing accounting standards and in Circulars
providing guidelines on application of accounting standards issued from stage 1 to stage 5,
which are not contrary to those specified in this Decision, shall still be valid.
Article 5: The ministries, ministerial equivalent bodies, peoples committees of provinces and
cities under central authotrity shall be responsible for instructing units under their
administration to apply the business accounting system issued together with this Decision.
Article 6: The Director of the Accounting System and Auditing Department, the Ministry of
Finances Office Manager, the Director of the Corporate Finance Department, the General
Director of Taxation, and heads of relevant units under the Ministry of Finance shall be
responsible for guiding and examining the implementation of this Decision.

Recipients:

FOR MINISTER

- Th tng, cc Ph Th tng
Chnh ph ( bo co);
- Vn phng Chnh ph;
- Vn phng Quc hi;

DEPUTY MINISTER

- Vn phng Ch tch nc;


- Vn phng TW ng;
- Cc B, c quan ngang B
c quan thuc Chnh ph;
- To n nhn dn ti cao;
- Vin kim st nhn dn ti cao;
- UBND, S Ti chnh, Cc thu cc tnh,
TP trc thuc TW;
- Cc kim tra vn bn (B T php);
- Hi K ton v Kim ton Vit Nam;
- Hi Kim ton vin hnh ngh Vit Nam;
- Cc Cng ty k ton, kim ton;
- Cng bo;
- Cc n v thuc B Ti chnh;
- V Php ch (B Ti chnh);
- Lu VT (2 bn), V CKT &KT.

(signed)
Tran Van Ta

PART I
BOOKKEEPING ACCOUNT SYSTEM
I-

GENERAL PROVISIONS

1-

Bookkeeping accounts are used to classify and systematize economic


and financial transactions according to their economic targets.
The business bookkeeping account system includes class-1 accounts, class-2
accounts, balance shhet accounts and off balance sheet accounts in
accordance with the provisions in this Decision.

2-

Enterprises, companies and corporations shall, based on the bookkeeping


account system, carry out research on and make use of a detailed bookkeeping
account system which is appropriate to their business and production
chracteristics and management requiremnets, but such a detailed bookkeeping
account system must conform to the content and structure of, and the
accounting methods in, corresponding general bookkeeping accounts.

3-

Where enterprises, companies or corporations need to add class-1 or class-2


accounts or amend class-1 or class-2 accounts in relation to name, sign and
contents of, or methods of accounting for particular economic transactions, they
must obtain a written approval from the Ministry of Finance before making such
an addition or amendment.

4-

Enterprises, companies or corporations may further set up class-2 or class-3


accounts for the accounts whose class-2 or class-3 acount is not stated in the
list of business bookkeeping account system issued together with this Decision
in order to serve their management requirements, and they shall not be required
to obtain an approval from the Ministry of Finance.

II- LIST OF BUSINESS BOOKKEEPING ACCOUNT SYSTEM

No

Serial Account
Number
Class Class
1
2
2
3

NAME OF ACCOUNT

REMARK

TYPE OF ACCOUNT 1
SHORT-TERM ASSETS
01

02

03

04

05

111
1111
1112
1113

Cash
Vietnamese currency
Foreign currency
Gold, silver, precious metals, gemstones

1121
1122
1123

Deposits
Vietnamese currency
Foreign currency
Gold, silver, precious metals, gemstones

1131
1132

Cash in transit
Vietnamese currency
Foreign currency

1211
1212

In vestment in short-term securities


Bonds
Ordinary bonds, treasury bonds, term bonds

1281
1288

Other short-term investments


Term deposits
Other short-term investments

112

113

121

128

06

129

Provisions for reduction in prices of short-term


investments

07

131

Accounts receivable from customers

08

133

1361
1368

Deductible VAT
Deductible VAT on goods or services
Deductible VAT on fixed assets
Internal receivables
Business capital at affiliated units
Other internal receivables

1381
3
1385
1388

Other receivables
Insufficient assets awaiting handling
4
Receivables from equitisation
Other receivables

1331
1332
09

136

10

138

Detailing each bank

Detailing each
entity

11
12

139
141

Provisions for bad debts


Advances

13
14
15
16

142
144
151
152

Short-term prepaid expenses


Short-term mortgages, deposits or collateral
Purchases in transit
Raw materials, materials

17
18
19
20

153
154
155
156

Tools, instruments
Expenses of work in progress
Finished products
Goods
Purchase prices of goods
Costs of purchases
Property
Goods on consignment
Goods in bobded warehouse

1561
1562
1567
21
22

157
158

23
24

159
161
1611
1612

Detailing each
entity

Detailing by
management
requirements

Exporter or importer
permitted to esatblish
bonded warehouse

Provisions for reduction in prices of inventory


Adminmistrative payments
Administrative payments in previous year
Administrative payments in this year
TYPE OF ACCOUNT 2
LONG-TERM ASSETS

25

211
2111
2112
2113
2114
2115
2118

26
27

212
213
2131
2132
2133
2134
2135
2136
2138

28

214

29
30
31
32

217
221
222
223

2141
2142
3
2143
2147

Tangible fixed assets


Buildings, architectural structures
Machinery or equipment
Means of transport or transmission
Equipment or devices used for management
Perennial plants, animals working and giving products
Other fixed assets
Fixed assets under a finance leace
Intangible fixed assets
Land use right
Distribution right
Copyright, patent
Trademarks of goods
Computer software
Licence and franchising licence
Other intangible fixed assets
Wear and tear of fixed assets
Wear and tear of tangible fixed assets
Wear and tear of financially-leased fixed assets
4
Wear and tear of intangible fixed assets
Wear and tear of invested property
Invested property
Investment in subsidiaries
Capital contribution to a joint venture enterprise
Investment in an associated company

33

228

242
243
244

Other long-term investments


Shares
Bonds
Other long-term investments
Provisions for reduction in long-term investments
Capital construction in progress
Procurement of fixed assets
Capital construction
Major repair to fixed assets
Long-term prepaid expenses
Assets on which income tax is postponed
Long-term deposit or collateral

39
40
41

311
315
331

TYPE OF ACCOUNT 3
ACCOUNTS PAYABLE
Short-term loan
Long-term debt falling due
Accounts payable to sellers

42

333

2281
2282
2288
34
35

229
241
2411
2412
2413

36
37
38

3331
33311
33312
3332
3333
3334
3335
3336
3337
3338
3339
43

334
3341
3348

44
45
46

335
336
337

47

338

48
49
50

341
342
343

3381
3382
3
3383
3384
3385
3386
3387
3388

3431

Taxes and charges payable to the State


VAT payable
Output VAT
VAT on imports
Special Sales Tax
Export/Import Duties
Business Income Tax (BIT)
Personal Income Tax (PIT)
Natural resources tax
Housing and land tax, land rental
Oother types of tax
Fess, charges and other items of payment
Payables to employees
Payables to government officials and employees
Payables to other employees
Expenses payable
Internal payables
Payments for completed work under a construction
contract
Other payables
Suplus assets awaiting handling
Labour union budget
4
Social insurance
Medical insurance
Payables for equitisation
Receipt of short-term deposit or collateral
Unrealized revenue
Other payables
Long-term loan
Long-term debts
Issued bonds
Par value of bonds

Detailing each
entity

Construction
company makes
payments for
completed work

3432
3433
51
52
53

344
347
351

54

352

Discount on bonds
Excesses over bonds
Rceipt of long-term deposit or collateral
Postponed income tax payable
Contingency fund for loss-of-employment
allowances
Provisions that must be returned
LOI TK 4
OWNERS EQUITY

55

411
4111
4112
4118

56
57

412
413
4131
4132

58
59
60
61

414
415
418
419

62

421
4211
4212

63

431
4311
4312
4313

64

441

65

461

66

466

67

Source of business capital


Owners investment capital
Surplus of shareholders equity
Other capital
Difference in property revaluation
Foreign exchange differences
Difference in revaluation of foreign exchange gains or
losses at the closing of a financial year
Foreign exchnage differences in the stage of investment
in capital construction
Development investment fund
Financial contingency fund
Other funds founded from owners equity
Funds shares
Undistributed profits
Undistributed profit in the previous year
Undistributed profit in this year
Reward or welfare fund
Reward fund
Welfare fund
Welfare fund forming fixed asset
Source of capital invested in capital construction

4611

Source of administrative budget


Source of administrative budget in the previous year

4612

Source of administrative budget in this year

Shareholding
company

Shareholding
company

Applicable to State
enterprises
Used for
companies or
corporations
with source of
busget

Source of budget forming fixed asset


3

511
5111
5112
5113
5114
5117

4
TYPE OF ACCOUNT 5
REVENUE
Revenue from sale of goods and provision of
services
Revenue from sale of goods
Revenue from sale of finished products
Revenue from provision of services
Revenue from allowances or price subsidies
Revenue from trade in invested property

Detailing by
management
requirements

68

512
5121
5122
5123

69
70
71
72

515
521
531
532

Revenue from internal sales


Revenue from sale of goods
Revenue from sale of finished products
Revenue from provision of services

Applicable to
Internal sales

Revenue from financial operations


Trade discount
Returned sales
Reduction in prices of goods sold
TYPE OF ACCOUNT 6
PRODUCTION OR BUSINESS COSTS

73

74
75
76

611
6111
6112

Purchase of goods
Purchase of raw materials or materials
Purchase of goods

6231

Costs of raw materials or materials directly used


Costs of direct employees
Costs for use of construction machinery
Costs of employees

621
622
623
6232
6233
6234
6237
6238

77

627
6271
6272
6273
6274
6277
6278

78

631

79
80
81

632
635
641

82

642

6411
6412
3
6413
6414
6415
6417
6418
6421
6422
6423
6424
6425
6426

Costs of materials
Costs of production instruments
Cost of amortization of construction machinery
Costs of hired services
Other costs in cash
General production costs
Costs of workshops employees
Costs of materials
Costs of production instruments
Costs of amortization of fixed assets
Cost of hired services
Other costs in cash
Cost of production
Historical cost of goods sold
Financial costs
Costs of sale
Costs of employees
Costs of materials or packing
4
Costs of instruments or appliances
Costs of amortization of fixed assets
Costs of warranty
Costs of hired services
Other costs in cash
Costs of business management
Costs of managers
Costs of managed materials
Costs of stationery
Costs of amortization of fixed assets
Taxes, fees and charges
Provisions

Application of
the method of
periodical inventory

Applicable to
construction
company

Method of
periodical inventory

6427
6428

Costs of hired services


Other costs in cash
TYPE OF ACCOUNT 7
OTHER INCOMES

83

711

Other incomes

Detailing by
operations

TYPE OF ACCOUNT 8
OTHER COSTS
84

811

85

821

Other costs
8211
8212

86

911

Detailing by
operations

BIT costs
Current BIT costs
Postponed BIT costs
TYPE OF ACCOUNT 9
DETERMINATION OF BUSINESS RESULTS
Determination of business results
TYPE OF ACCOUNT 0
OFF BALANCE SHEET ACCOUNTS

001

Hired assets

002

Materials or goods held on behalf of other entities,


or received for processing

Detailing by
management
requirements

003

Goods received for sale on behalf of other entities,


or taken as goods on consignment or mortgages

004

Bad debts written off

007

Foreig currencies

008

Estimate for administrative or project costs

PART II
FINANCIAL STATEMENT SYSTEM
I/ GENERAL PROVISIONS
A. Annual and mid-year financial statements
1. Purposes of financial statements
Financial statements are used for the objective of providing information about the financial
position, performance and cash flows of an enterprise, which meets management requirements of the
enterprises owner and State bodies, and is useful to a wide range of users in making economic
decisions. The financial statements must provide information about an enterprises:

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a/ assets;
b/ liabilities and owners equity;
c/ revenue, other income, operating expenses and other costs;
d/ gains and losses, and distribution of operating results;
/ Taxes and charges payable to the State;
e/ Other assets relating to the enterprise;
g/ Cash flows.
Apart from the above information, an enterprise shall still be required to include other
information in the notes to the financial statements in order to give further explanation of the
items shown on its general financial statements and the accounting policies that it has
applied to recognise the economic transactions, and prepare and present the financial
statements.

2- Objects of application
The annual financial statement system shall be applied to enterprises of all types in all
industries and economic sectors. In particular, medium and small businersses shall still be
required to comply with general provisions in this Part and specific provisions appropriate to
medium and small businesses, specified in the accounting system for medium and small
businesses.
The preparation and presentation of financial statements by banks or similar financial
organisations are additionally stipulated in the Accounting Standard No.22 Additional
representation of financial statements by banks and similar financial organisations and in
specific documents.
The preparation and presentation of financial statements by enterprises in a particular
branch shall comply with the provisions specified in the accounting system issued by the
Ministry of Finance, or by the branch with the Ministry of Finances approval.
A parent company or group that prepares its consolidated financial statements must
comply with the provisions in the Accounting Standard Consolidated financial statements
and accounting for investments in subsidiary companies.
A company with its affiliated accounting units or a State corporation operating in the
form of having no subsidiary companies must prepare its consolidated financial statements in
accordance with the provisions in Circular providing guidelines for applying the Accounting
Standard No.25 Consolidated financial statements and accounting for investments in
susidiary companies.
The mid-year financial statement system (quarterly financial statements) shall be
applied to State enterprises, listed enterprises and other enterprises which voluntarily
prepare their mid-year financial statements.

3- The business financial statement system


The financial statement system shall include annual financial statements and mid-year
financial statements.
3.1. Annual financial statements

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The annual financial statements shall include:


- Balance sheet

Form No. B 01 DN
Form No. B 02 DN
Form No. B 03 DN
Form No. B 09 DN

- Income statement
- Cash flow statement
- Notes to financial statements
3.2. Mid-year Financial Statements

The mid-year financial statements shall include the mid-year financial


statements in full form and in summary form.
(1) The mid-year financial statements in full form shall include:
- Mid-year balance sheet (in full form):

Form No. B 01a


DN;

- Mid-year income statement


(in full fiorm):

Form No. B 02a


DN;
Form No. B 03a
DN;
Form No. B 09a
DN.

- Mid-year cash flow statement (in full form):


- Selective notes to the financial statements:

(2) The mid-year financial statements in summary form shall include:


- Mid-year balance sheet (in summary form):

Form No. B 01b


DN;

- Mid-year income statement


(in summary form):
- Mid-year cash flow statement (in summary form):
- Selective notes to the financial statements:

4- Responsibilities
statements

for

preparation

and

Form No. B 02b


DN;
Form No. B 03b
DN;
Form No. B 09a
DN.

presentation

of

financial

(1) All enterprises in all industries and economic sectors shall be required to prepare
and present their annual financial statements.
Companies and corporations with affiliated accounting units shall, apart from
preparation of their annual financial statements, be required to prepare their general financial

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statements or consolidated financial statements at the closing of the accounting period,


based on financial statements of their affiliated accounting units.
(2) State enterprises or listed enterprises shall still be required to prepare their midyear finacial statements in full form.
Other enterprises which voluntarily prepare their mid-year finacial statements shall be
permitted to select the full form or the summary form.
State corporations and State enterprises with affiliated accounting units shall still be
required to prepare their mid-year general financial statements or consolidated financial
statements (*).
(3) Parent companies and groups shall be required to prepare their mid-year consolidated
financial statements (*) and their consolidated financial statements at the closing of the
accounting year in accordance with the provisions in Government Decree No.129/2004/N-CP
dated 31 May 2004. In addition, they shall still be required to prepare consolidated financial
statements after they have consolidated their business as regulated in the Accounting Standard
No.11 Business consolidation.
((*) The preparation of mid-year consolidated financial statements shall be made as from
2008)

5- Requirements for preparation and presentation of financial statements


The preparation and presentation of financial satements must comply with the
requirements specified in the Accounting Standard No.21 Presentation of financial
statements. A fair presentation of financial statements requires:
- presenting information in a true and fair manner;
- selecting and applying accounting policies in accordance with the provisions of each
Accounting Standard in order to ensure that the financial statements provide
information that is relevant to the decision-making needs of users and reliable. To
achieve a fair presentation, financial statements must:
+ represent fairly the results and financial position of the enterprise;
+ reflect the economic substance of events and transactions and not merely the legal
form;
+ be neutral, that is free from bias;
+ be prudent;
+ be complete in all material respects.
The presentation of financial statements must be based on data existing after the
accounting books are closed. Financial statements must consist of full items, be prepared
methodically and presented consistently between accounting periods. Financial statements

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must be signed by the person preparing them, the chief accountant and the legal
representative of the enterprise, and stamped with the enterprises seal.

6- Principles of preparation and presentation of financial statements


The preparation and presentation of financial statements must comply with six (06)
principles stipulated in the Accounting Standard No.21 Presenatation of financial
statements: going concerns, accrual basis of accounting, consistency of presentation,
materiality and aggregation, offsetting and comparative information.
Notes to the financial statements must be based on requirements for presenting
information as stipulated in Accounting Standards. Material information must be explained to
help readers understand properly the finacial position of the enterprise.

7- Periods for preparation of financial statements


7.1 Period for preparation of annual financial statements
Enterprises are required to prepare financial statements for the accounting year which
is the calendar year or an accounting year with 12 full months after they notify such a year to
the tax body. In the special case, enterprises are permitted to change the closing date of an
accounting year, as a result, financial statements prepared for the first accounting year or the
last accounting year may be shorter or longer than 12 monts, but shall not be permitted to
exceed 15 months.
7.2 Period for preparation of mid-year financial statements

The period for preparation of mid-year financial statements shall be each


quarter of the financial year (not including Quarter IV).
7.3 Other periods for preparation of financial statements
Enterprises may prepare their financial statements for other accounting periods (such
as week, month, 6 months, 9 months,...) as required by law, by the parent company or the
owner.
An enterprise which is subject to a division, demerger, consolidation, meger,
conversion of ownership form, dissolution, termination of operation or bankruptcy must
prepare financial statements at the time when such an event occurs.

8. Time limit for submission of financial statements


8.1. With respect to State enterprises
a) Time limit for submission of quarterly financial statements:

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- An enterprise shall be required to submit its quarterly financial statements no later than
20 days from the date of closing the quarterly accounting period; with respect to a State
corporation, the above time limit shall be no later than 45 days;
An affiliated accounting unit of a State corporation shall submit its quarterly
financial statements to the corporation within the time limit regulated by the corporation.
b) Time limit for submission of the annual financial statements:
- An enterprise shall be required to submit its annual financial statements no later than
30 days from the date of closing the accounting year; with respect to a State corporation, the
above time limit shall be no later than 90 days;
- An affiliated accounting unit of a State corporation shall submit its annual financial
statements to the corporation within the time limit regulated by the corporation.
8.2. With respect to other enterprises
a) An accounting unit being a private enterprise or a partnership firm must submit its
annual financial statements no later than 30 days from the date of closing the accounting
year; with respect to other accounting units , the above time limit shall be no later than 90
days;
b) An affiliated accounting unit shall submit its annual financial statements to its superior
accounting unit within the time limit regulated by the superior accounting unit.

9. Place where financial statements are received


Place where financial statements are received
TYPES OF ENTERPRISE
(4)

1. State enterprises
2.
Enterprises
with
foreign invested capital
3.
Other
types
of

Periods for
preparation
of financial
statements

Financial
body

Tax body
(2)

Statistical
body

Superior
enterprise
(3)

Business
registration
body

Quarter,
Year
Year

x
(1)
x

Year

enterprise
(1) State enterprises located in a province or city under central authority shall be
required to prepare and submit their financial statements to the Finance Department of such
province of city. Central State enterprises shall also submit their financial statements to the
Ministry of Finance (the Business Finance Department).
- State enterprises such as commercial banks, lottery companies, credit institutions,
insurance companies, securities trading companies must submit their financial statements to
the Ministry of Finance (the Banking Finance Department). In particular, Securities Trading
Companies shall also submit their financial statements to the State Securities Commission.

15

(2) Enterprises shall be required to submit their financial statements to local tax
bodies directly managing them. State corporations shall also submit their financial statements
to the Ministry of Finance (the General Department of Taxation).
(3) State enterprises which have the superior accounting unit must submit their
financial statements to such a superior accounting unit. Other enterprises which have the
superior accounting unit must submit their financial statements to such a superior accounting
unit in accordance with the regulations of the superior accounting unit.
(4) Enterprises whose financial statements are required by law to be audited shall
have their financial statements audited before such statements are submitted as regulated.
Audited financial statements of enterprises must be enclosed with audit reports when they
are submitted to State administration bodies and their superior enterprises.

B. Consolidated financial statements and general financial statements


1. Consolidated financial statements
A parent company or a group shall be responsible for preparing consolidated financial
statements to consolidate and present the overall conditions regarding its assets, liabilities,
owners equity at the time of preparation of financial statements; and its performance and
operating results in the reporting period.
The consolidated financial statement system shall include 4 reporting forms:
- Consolidated balance sheet
- Consolidated income statement
- Consolidated cash flow statement
- Consolidated notes to the financial statements

Form No. B 01 DN/HN


Form No. B 02 DN/HN
Form No. B 03 DN/HN
Form No. B 09 DN/HN

The contents and form of, the method of calculation in, and the time limit for
preparation, submission and disclosure of consolidated financial statements shall be carried
out in accordance with the provisions in Circular providing guidelines on the Accounting
Standard No.21 Presentation of Financial statements and the Accounting Standard No.25
Consoliadted financial sattements and accounting for investments in subsidiary companies,
and with Circualr providing guidelines on the Accounting Standard No.11 Business
consolidation.
2. General financial statements
An enterprise which has affiliated accounting units or a State corporation
established and operating in the form of having no subsidiary companies must
prepare its general financial statements to combine and present the overall conditions
regarding its assets, liabilities and owners equity at the time of preparation of financial
statements, and its performance and operating results in the operating period of the whole
enterprise or State corporation.
The general finacial statement system shall include 4 reporting forms:
- General balance sheet
- General income statement
- General cash flow statement

Form No. B 01-DN


Form No. B 02-DN
Form No. B 03-DN

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- General notes to the financial statements

Mu s B 09-DN

The contents and form of, and the time limit for preparation, submission and disclosure
of general financial statements shall be carried out in accordance with the provisions in
Circular providing guidelines on the Accounting Standard No.21 Presentation of Financial
statements and the Accounting Standard No.25 Consoliadted financial sattements and
accounting for investments in subsidiary companies.
A parent company or a group which has to prepare both general financial statements
and consolidated financial statements shall prepare its general financial statements first (the
preparation of general financial statement is based on types of operation: production and
trading, investment in capital construction, or non-business activities) and then prepare its
consolidated financial statements. While preparing general financial statements for its
production and trading units, the parent company or group may have had to implement the
provisions on consolidation of financial statements. Units which have to prepare both general
financial statements and consolidated financial statements must comply with the provisions
on preparation of general financial statements and consolidated financial statements.
II/ LIST AND FORMS OF FINANCIAL STATEMENTS
A. The list and forms of annual financial statements shall include:
- Balance sheet
- Inconme statement
- Cash flow statement
- Notes to the financial statements

Form No. B 01 DN
Form No. B 02 DN
Form No. B 03 - DN
Form No. B 09 DN

1. Balance sheet
Company:....
Address:.

Form No. B 01 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)

BALANCE SHEET
as at the date ...(1)
Code

Explanation

A SHORT-TERM ASSETS (100=110+120+130+140+150)


I. Cash and cash equivalents
1. Cash
2. Cash equivalents
II. Short-term financial investments
1. Short-term investments

100
110
111
112
120
121

ASSETS

17

V.01
V.02

Unit:.............
Figures Figures
at the
at the
closing opening
of the
of the
year (3)
year
(3)
4
5

2. Provisions for reduction in prices of short-term


investments (*) (2)
III. Short-term receivables
1. Receivable from customers
2. Preapaid to sellers
3. Short-term internal receivables
4. Receivables from completed work under a construction
contract
5. Other receivables
6. Provisions for short-term receivables that are hardrecovered (*)
IV. Inventory
1. Inventory
2. Provisions for reduction in prices of inventory (*)
V. Other short-term assets
1. Short-term prepaid expenses
2. Deductible VAT
3. Taxes and other charges that must be collected for the
State budget
1
5. Other short-term assets

129

B LONG-TERM ASSETS (200 = 210 + 220 + 240 + 250 +


260)
I- Long-term receivables
1. Long-term receivables from customers
2. Business capital in affiliated units
3. Long-term internal receivables
4. Other long-term receivables
5. Provisions for long-term receivables that are hardrecovered (*)
II. Fixed assets
1. Tangible fixed assets
- Historical cost
- Accumulated value of wear and tear (*)
2. Financially-leased fixed assets
- Historical cost
- Accumulated value of wear and tear (*)
3. Intangible fixed assets
- Historical cost
- Accumulated value of wear and tear (*)
4. Costs of capital construction in progress
III. Invested property
- Historical cost
- Accumulated value of wear and tear (*)
IV. Long-term financial investments
1. Investments in susidiary companies
2. Investments in associated or joint venture companies
3. Other long-term investments
4. Provisions for reduction in prices of long-term financial
investments (*)
V. Other long-term assets
1. Long-term prepaid expenses

200

18

()

()

()

()

()

()

(...)

(...)

()

()

()

()

()

()

()

()

()

()

130
131
132
133
134
135
139
140
141
149
150
151
152
154
2
158

210
211
212
213
218
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
250
251
252
258
259
260
261

V.03

V.04

V.05
3

V.06
V.07

V.08
V.09
V.10
V.11
V.12

V.13

V.14

2. Assets on which income tax is postponed


3. Other long-term assets

262
268

TOTAL ASSETS (270 = 100 + 200)

V.21

270

SOURCE OF CAPITAL
A. LIABILITIES (300 = 310 + 330)
I. Short-term liabilities
1. Short-term borrowings and liabilities
2. Payable to sellers
3. Prepaid by purchasers
4. Taxes and charges payable to the State
5. Payable to employes
6. Costs payable
7. Internal payables
8. Payable for completed work under a construction
contract
9. Other short-term payables
10. Provisions for short-term payables
II. Long-term liabilities
1. Long-term payables to sellers
2. Long-term internal payables
3. Other long-term payables
4. Long-term borrowings and liabilities
1
5. Postponed income tax payable
6. Provisions for loss-of-employment allowances
7.Provisions for long-term payables

300
310
311
312
313
314
315
316
317
318

B OWNERS EQUITY (400 = 410 + 430)


I. Owners equity
1. Owners invested capital
2. Surplus of shareholders equity
3. Owners other capital
4. Funds shares (*)
5. Difference in property revaluation
6. Foreign exchange differences
7. Investment and development fund
8. Financial contingency fund
9. Other funds founded from owners equity
10. Undistributed net profits
11. Source of capital invested in capital construction
II. Other funds and source of budget
1. Reward fund, welfare fund
2. Source of budget
3. Source of budget forming fixed assets

400
410
411
412
413
414
415
416
417
418
419
420
421
430
431
432
433

TOTAL OF SOURCE OF CAPITAL (440 = 300 + 400)

319
320
330
331
332
333
334
2
335
336
337

440

OFF BALANCE SHEET ITEMS

19

V.15
V.16
V.17

V.18

V.19
V.20
3
V.21

(...)

(...)

V.22

V.23

ITEMS

Explanation

1. Hired assets
2. Materials or goods held on behalf of other entities, or
received for processing
3. Goods received for sale on behalf of other entities, or
taken as goods on consignment or mortgages
4. Bad debts written off
5. Foreign currencies
6. Estimate for administrative or project costs

24

Figures at
the closing
of the year
(3)

Figures at
the opening
of the year
(3)

Prepared on the date............


Prepared by
(Signature, full name)

Chief accountant
(Signature, full name)

Director
(Signature, full name, seal)

Notes:
(1) Figures may not be inserted into items where data are not available, but the ordinal
number of items and code still remain unchanged.
(2) Figures in items with the sign (*) are recorded in negative numbers within the bracket
(...).
(3) With respect to an enterprise whose accounting year is a calendar year (X), the
figures at the closing of the yearmay be recorded as 31.12.X; the figures at the
opening of the year may be recorded as 01.01.X.

2. Income statement
Company: .................
Address:...............

Form No. B 02 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)

INCOME STATEMENT
Year
Code

Explanation

This year

2
01

3
VI.25

ITEMS
1
1. Revenue from sale of goods and provision
of services
2. Reductions in revenue
3. Net revenue from sale of goods and
provision of services (10 = 01 - 02)
4. Historical cost of goods sold
5. Gross profits from sale of goods and
provision of services (20 = 10 - 11)

02
10
11
20

20

VI.27

Unit:............
Previous
year
5

6. Revenue from financial operation


7. Financial expenses
- of which: loan interest expenses
8. Expenses for sale
9. Business management expenses
10 Net profits from business activities
{30 = 20 + (21 - 22) - (24 + 25)}
11. Other incomes
12. Other expenses
13. Other profits (40 = 31 - 32)
14. Total of pre-tax profits
(50 = 30 + 40)
15. Current BIT expenses
16. BIT expenses postponed
17. After-BIT profits
(60 = 50 51 - 52)
18. Basic interest on shares (*)

21
22
23
24
25
30

VI.26
VI.28

31
32
40
50
51
52
60

VI.30
VI.30

70
Prepared on the date..........

Prepared by
(Signature, full name)

Chief accountant
(Signature, full name)

Director
(Signature, full name, seal)

Notes: (*) Thie item shall be applied only to shareholding companies.

3. Cash flow statement


Company:......................
Address:.................

Form No. B 03 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March of the Moinister of Finance )

CASH FLOW STATEMENT


(under the direct method ) (*)
Year.
Unit: ...........
Items

Code

Explanation

1
I. Cash flow from business activities
1. Revenue from sale of goods and provision of services and
other revenues
2. Payments to providers of goods and services
3. Payments to employes
4. Loan interest payments
5. BIT payments
6. Other revenues from business activities
7. Other payments for business activities
Net cash flow from business activities

II. Cash flow from investment activities


1.Payments for procurement and formation of fixed assets
and other long-term assets

21

01
02
03
04
05
06
07
20
21

This
year
4

Previous
year
5

2.Revenue from disposal or sale of fixed assets and other


long-term assets
3.Payments for borrowing or purchase of debt instruments
from other entity
4.Receipts from lending or re-sale of debt instruments to
other entity
5.Payments for investment in or capital contribution to other
entity
6.Receipts from investment in or capital contribution to other
entities
7.Receipts from loan interest, dividends and distributed
profits
Net cash flow from investment activities

22
23
24
25
26
27
30

III. Cash flow from financial operation


1.Revenue from issuance of shares, or from receipt of capital
contributed by owners
2.Payments for capital contributed by owners, or for
repurchase of issued shares of the enterprise
3.Short-term or long-term loans received
4.Payments for principal of loans
5.Payment for finance lease liabilities
6. Dividends or profits paid to owners
Net cash flow from financial operation
Net cash flow in the period (50 = 20+30+40)
Cash and cash equivalents at the opening of the period
Effects of changes in exchange rate on conversion of foreign
currencies
Cash ans cash equivalents at the closing of the period
(70 = 50+60+61)

31
32
33
34
35
36
40
50
60
61
70

VII.34
Lp, ngy ... thng ... nm ...

Prepared by
(Signature, full name)

Chief accountant
(Signature, full name)

Director
(Signature, full name, seal)

Notes: Figures may not be inserted into items where data are not available, but the ordinal

number of items and code still remain unchanged.

Company:...................
Address:................

Form No. B 03 DN
(issued together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)

CASH FLOW STATEMENT


(under the indirect method) (*)
Year ..
Unit: ...........
Items
1
I. Cash flow from business activities
1. Pre-tax profits

Code

Explanation

This year

01

22

Previous
year
5

2. Adjustment in items
- Amortization of fixed assets
- Provisions
- Unrealized foreign exchange gains or losses
- Gains or losses from investment activities
- Loan interest expenses
3. Profits from business activities prior to
changes in current capital
- Increase or decrease in accounts payable
- Increase or decrease in inventory
- Increase or decrease in accounts payable
(exclusive of loan interest expenses payable,
BIT payable)
- Increase or decrease in prepaid expenses
- Loan interest expenses already paid
- BIT already paid
- Other receivables from business activities
- Other payments for business activities
Net cash flow from business activities
II. Cash flow from investment activities
1.Payments for procurement and formation of fixed
assets and other long-term assets
2.Revenue from disposal or sale of fixed assets
and other long-term assets
3.Payments for borrowing or purchase of debt
instruments from other entity
4.Revenue from lending or re-sale of debt
instruments to other entity
5.Payments for investment in or capital contribution
to other entity
6.Revenue from investment in or capital
contribution to other entity
7.Revenue from loan interest, dividends and
distributed profits
Net cash flow from investment activities
III. Cash flow from financial operations
1.Revenue from issuance of shares, or from receipt
of capital contributed by owners
2.Payments for capital contributed by owners, or
for re-purchase of issued shares of the
ernterprise
3.Short-term or long-term loans received
4.Payments for principal of loans
5.Payments for finance lease liabilities
6. Dividends or profits paid to owners
Net cash flow from financial operations
Net cash flow in the period (50 = 20+30+40)
Cash and cash equivalents at the opening of
the period
Effect of changes in exchange rates on conversion
of foreign currencies
Cash and cash equivalents at the closing of the
period (70 = 50+60+61)

23

02
03
04
05
06
08
09
10
11
12
13
14
15
16
20
21
22
23
24
25
26
27
30
31
32
33
34
35
36
40
50
60
61
70

31

Prepared on the date..........


Prepared by
(Signature, full name)

Chief accountant
(Signature, full name)

Director
(Signature, full name, seal)

Notes: Figures may not be inserted into items where data are not available, but the ordinal

number of items and code still remain unchanged.

4. Notes to the financial statements


Company:............................
Address:.....................................

Form No. B 09 DN
(issed together with Decision No.15/2006/QD-BTC
dated 20 March 2006 of the Minister of Finance)

NOTES TO THE FINANCIAL STATEMENTS


Year ....(1)
I- Operational characteristics of the enterprise
1- Form of capital ownership
2- Business sector
3- Line of business
4- Operational characteristics of the enterprise in the financial year, which affect the financial
statements.
II- Accounting period, monetary unit used in accounting
1- accounting year (commencing from ..../..../.... and closing on ..../..../...).
2- Monetary unit used in accounting.
III- Applicable accounting standards and system
1- Applicable accounting system
2- Proclamation of compliance with the accounting standards and system
3- Applicable accounting form
IV- Applicable accounting policies
1- Principle of recognition of amounts of cash and cash equivalents .
Method of converting other currencies into the currency used in accounting.
2- Principle of recognition of inventory:
- Principle of recognition of inventory;
- Method of calculating value of inventory;
- Method of accounting for incventory;
- Method of making provisions for reduction in prices of inventory.
3- Principle of recognition and amortization of fixed assets and invested property:
- Principle of recognition of fixed assets (tangible, intangible, finance lease);
- Method of amortization of fixed assets (tangible, intangible, finance lease).
4- Principle of recognition and amortization of invested property
- Principle of recognition of invested property;
- Principle of amortization of invested property.

24

5- Principle of recognition of financial investments:


- Investments in subsidiary companies or associated companies; capital contributed to jointlycontrolled business establishments;
- Short-term investments in securities;
- Other short-term or long-term investments;
- Method of making provisions for reduction in prices of short-term or long-term investments.
6- Principle of recognition and capitalization of borrowed expenses:
- Principle of recognition of borrowed expenses;
- Capitalization rate used to determine borrowed expenses which are capitalized in the period;
7- Principle of recognition and capitalization of other expenses:
- Prepaid expenses;
- Other expenses;
- Method of allocating prepaid exepnses;
- Method of and period for allocating the goodwill.
8- Principle of recognition of expenses payable.
9- Principle and method of recognizing provisions payable.
10- Principle of recognition of owners equity:
- Principle of recognizing owners invested capital, suplus of shareholderss equity, and owners
other capital.
- Principle of recognizing difference in property revaluation.
- Principle of recognizing foreign exchange differences.
- Principle of recognizing undistributed profits.
11- Principle and method of recognition of revenue:
- Revenue from sale of goods;
- Revenue from provision of services;
- Revenue from financial operations;
- Revenue from construction contracts.
12. Principle and method of recognition of financial expenses.
13. Principle and method of recognition of current BIT, and BIT expenses postponed.
14- Transactions of provision for foreign exchange risks.

15- Other accounting principles and methods.


V- Information added to items presented in the balance sheet
(Unit:......)
01- Cash

At the closing
of the year

- Cash
- Deposit
- cash in transit

...
...
...
...
At the closing
of the year
...

Total
02- Short-term financial investments:
- Short-term securities investments
- Other short-term investments

25

At the
opening of
the year
...
...
...
...
At the
opening of
the year

- Provisions for reduction in prices of short-term investments

Total
03- Other short-term receivables

...
...

...
...
...

...
At the closing
of the year

...
At the
opening of
the year
...
...
...
...
...

- Receivables from equitization


- Receivables from dividends and distributed profits
- Receivables employees
- Other receivables
Total
04- Inventory

...
...
...
...
...
At the closing
of the year

- Purchased goods in transit


- Raw materials, materials
- Tools, instruments
- Expenses of production and busness in progress
- Finished products
- Goods
- Goods on consignment
- Goods in bonded warehouses
- Property
Total of historical cost of inventory

...
...
...
...
...
...
...
...
...
...

At the
opening of
the year
...
...
...
...
...
...
...
...
...
...

* Net book value of inventory used as mortgages or collateral, or for guarantee of


liabilities:....
* Recovered value of contingency reserves for reduction in prices of inventory in the
year:....
* Cases or events resulting in additionally advancing or recovering contingency
reserves for reduction in prices of inventory:.
05- Taxes and charges that must be collected for the State
- BIT paid excessively
-
- Other charges that must be collected for the State :
Total
06- Long-term internal receivables
- Long-term internal loans
-...
- Other long-term internal receivables
Total
07- Other long-term receivables
- Long-term deposits or collateral
- Sums received in trust
- Loans without interest
- Other long-term receivables

At the closing
of the year
...
...
...
...
...
...
...

At the closing
of the year
...
...
...
...

26

At the
opening of
the year
...
...
...
...
...
...
...

At the
opening of
the year
...
...
...
...

Total

08 Increase or decrease in tangible fixed assets:


Items

Buildings,
architectural
structures

Machinery,
equipment

Means of
transport or
transmissio
n

...

Other
tangible
fixed
assets

Total

Historical cost of tangible


fixed assets
Balance at the opening of the
year
- Purchased in the year
- Investments in completed
capital construction
- Other increases
(...)
(...)
(...)
(...)
(...)
(...)
- Converted into invested
(...)
(...)
(...)
(...)
(...)
(...)
property
(...)
(...)
(...)
(...)
(...)
(...)
- Disposed of, sold
- Other decreases
S d cui nm
Accumulated value of
wear and tear
Balance at the opening of the
year
- Amortization in the year
- Other increases
- Converted into invested
(...)
(...)
(...)
(...)
(...)
(...)
property
(...)
(...)
(...)
(...)
(...)
(...)
- Disposed of, sold
(...)
(...)
(...)
(...)
(...)
(...)
- Other decreases
Balance at the closing of the
year
Net book value of tangible
fixed assets
- As at the opening date of the
year
- As at the closing date of the
year
- Net book value at the closing date of the year of tangible fixed assets which have been used as
mortgages or collateral, or for guarantee of loans
- Historical cost of fixed assets at the closing of the year, which have been depreciated completely
but still used:
- Historical cost of fixed assets at the colosing of the year, which are awating disposal:
- Commitments to purchase or sale of tangible fixed assets with large value in the future:
- Other changes in tangible fixed assets:
09- Increase or decrease in financially-leased fixed assets :
Buildings,
Machinery,
Means of
Items
architectural equipment transport or
structures
transmissio
n
Historical cost of

27

...

Other
tangible
fixed
assets

Intangible
fixed
assets

Total

financially-leased
fixed assets
Blance at the
opening of the year
- Financially-leased
fixed assets in the
year
- Repurchase of
financially-leased
finxed assets
- Other increases
- Return of
financially-leased
fixed assets
- Other decreases
Balance at the
closing of the year
Accumulated
value of wear and
tear
Balance at the
opening of the year
- Amortization of
fixed assets in the
year
- Repurchase of
financially-leased
fixed assets
- Other increases
- Return of
financially-leased
fixed assets
- Other decreases
Blance at the
closing of the year
Net book value of
financially-leased
fixed assets
- As at the opening
date of teh year
- As at the closing
date of the year

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

(...)

* Additionally-arising rents which are recognized as expenses of the year


* Bases for determination of additionally-arising rents:
* Articles regarding extension of the lease, or the right to purchase assets:
10- Increase or decrease in intangible fixed assets:
Items

Land use
right

Distribution
right

28

Copyright,
patent

...

Other
intangible
fixed
assets

Total

Historical cost of intangible


fixed assets
Balance at the opening of the
year
- Purchased in the year
- Created from inside the
enterprise
- Increased from business
consolidation
- Other increases
- Disposed of, sold
- Other decreases
Balance at the closing of the
year
Accumulated value of
wear and tear
Balance at the opening of the
year
- Amortized in the year
- Other increases
- Disposed of, sold
- Other decreases
Balance at the closing of the
year
Net book value of
intangible fixed assets
- As at the opening date of
the year
- As at the closing date of the
year

()
()

()
()

()
()

()
()

()
()

()
()

()
()

()
()

()
()

()
()

()
()

()
()

* Explanation of data and other explanations:


11- Expenses of capital construction in progress:
- Total expenses of capital construction in progress:
Of wich (major construction works):
+ Construction works..
+ Construction works ..
+.
12- Increase or decrease in invested property:
Figures at
the
Items
opening
of the
year
Historical cost of invested
property
- Land use right
- Buildings
- Buildings and land use right

29

At the
closing of
the year
...

At the opening
of the year

...
...
...
Increased in
the year

Decreased in
the year

...
...
...
...
Figures at
the closing
of the year

- Infrastructure
Accumulated value of wear and
tear
- Land use right
- Buildings
- Buildings and land use right
- Infrastructure
Net book value of invested
property
- Land use right
- Buildings
- Buildings and land use right
- Infrastructure
* Explanation of data and other explanations:
-..............
13- Other long-term investments:
- Investments in shares
- Investments in bonds
- Investments in bills of exchange, treasury bonds
- Long-term loans
- Other long-term loans
Total
14- Long-term prepaid expenses
- Expenses prepaid for operational lease of fixed assets
- Expenses for establishment of the enterprise
- Expenses for reseach of great significance
- Expenses in the stage of initiating the project, unqualified to be
recognised as intangible fixed assets
- ...
Total
15- Short-term loans and liabilities
- Short-term loans
- Long-term liabilities falling due
Total
16- Taxes and charges payable to the State
- VAT
- Special Sales Tax (SST)
- Export/import duties
- Business Income Tax (BIT)
- Personal Income Tax (PIT)
- Natural Resources Tax
- Housing and land tax, and land rental

30

At the
closing of
the year
...
...
...
...
...
At the
closing of
the year
...
...
...
...
...
...

At the
opening of
the year
...
...
...
...
...
At the
opening of
the year
...
...
...
...
...
...

At the
closing of
the year
...
...

At the
opening of
the year
...
...

...
At the
closing of
the year
...
...
...
...
...
...
...

...
At the
opening of
the year
...
...
...
...
...
...
...

- Other taxes
- Fees, charges and other payables
Total
17- Expenses payable
- Advances on salary during the period of taking leave
- Expenses for major repair to fixed assets
- Expenses during the period of cessation of business activities
-
Total
18- Other short-term payables
- Surplus assets awaiting handling
- Labour union budget
- Social insurance
- Medical insurance
- Payables regarding equitization
- Receipt of short-term deposits or collateral
- Unrealized revenue
- Other payables
Total
19- Long-term internal payables
- Long-term internal loans
-...
- Other long-term internal payables
Total
20- Long-term loans and liabilities
a Long-term loans
- Bank loans
- Loans from other lenders
- Issued bonds
b Long-term liabilities
- Financially leased liabilities
- Other long-term liabilities
Total

...
...
...
At the
closing of
the year
...
...
...

...
...
...
At the
opening of
the year
...
...
...

...
At the
closing of
the year
...
...
...
...
...
...
...
...
...
At the
closing of
the year
...

...
At the
opening of
the year
...
...
...
...
...
...
...
...
...
At the
opening of
the year
...

...
...
At the
closing of
the year

...
...
At the
opening of
the year

...
...

...
...

...
...
...
...

...
...
...
...

c- Financially leased liabilities


Term

Total amount
of payments
for financially
leased
liabilities

This year
Payment of
interest on
financially
leased
liabilities

Payment
of
principal
of
financially
leased
liabilities

From 1 tear
or less

31

Previous year
Total amount
Payment
of payments
of interest
for financially
on
leased
financially
liabilities
leased
liabilities

Payment
of principal
of
financially
leased
liabilities

Over 1 year
to 5 years
Over 5
years
21- Assets on which income tax is postponed, and the postponed income tax payable
a- Assets on which income tax is postponed:

At the
closing of
the year
- Assets on which the postponed income tax is related to the
difference which is temporarily non-taxable.
- Assets on which the postponed income tax is related to the
taxable loss, which have not yet been used
- Assets on which the postponed income tax is related to the
taxable preferential project, which have not yet been used
- Assets on which the income tax is posponed, and of which
recovery has been recognized from previous years
Assets on which the income tax is postponed

b- Postponed income tax payable

- Postponed income tax payable, which arises from differences


temporarily taxable.
- Postponed income tax payable, of which recovery has been
recognized from previous years
- Postponed income tax payable

At the
opening
of the
year

Cui nm

u nm

22- Owners equity


a- Table of collation of fluctuations in owners equity

A
Balance at the
opening of the
previous year
- Increase in capital
in the previous
year
- Profits in the
previous year
- Other increases
Decrease
in
capital in previous
year
- Loss in previous
year
- Other decreases

Owners
investment
capital

Surplus of
shareholders
equity

Owners
other
capital

Fund
shares

32

Differenece in
revaluation of
assets

Foreign
exchnage
differences

...

Source of
funds for
capital
construction

Total

Balance at the
closing of the
previous year /
Balance at the
opening of this
year
- Increase in capital
in this year
- Profits in this year
- Other increases
Decrease
in
capital in this year
- Loss in this year
- Other decreases
Balnace at
closing of
year

the
this

b- Details of owners investment capital


- Capital contributed by the State
- Capital contributed by other entities
- ...
Total

At the
closing of
the year
...
...

At the
opening of
the year
...
...

...

...

This year

Previous
year
...
...
...
...
...
...

* Value of bonds converted into shares in the year


* Amount of fund shares :
c- Capital transactions with owners, and distribution of dividends or
profits
- Owners investment capital
+ Contributed capital at the opening of the year
+ Contributed capital increased in the year
+ Contributed capital decreased in the year
+ Contributed capital at the closing of the year
- Dividends or profits distributed

...
...
...
...
...
...

d- Dividends
- Dividends published after the date of closing the accounting year:
+ Dividend published for ordinary shares:.................
+ Dividend published for preference shares:..................
- Preference shares accumulated dividends which have not been recognised:.......
- Shares

At the
closing of
the year
...
...
...
...
...
...
...
...

- Number of shares registered for issuance


- Number of shares sold to the public
+ Ordinarty shares
+ Preference shares
- Number of shares repurchased
+ Ordinary shares
+ Preference shares
- Number of shares in circulation

33

At the
opening of
the year
...
...
...
...
...
...
...
...

+ Ordinary shares
+ Preference shares

...
...
...

...
...
...

* Par value of shares in circulation :..............................


e- Enterprises funds:
- Investment and development fund
- Financial contingency fund
- Other funds founded from owners equity
* Objectives of establishment and use of the enterprises funds
g- Revenues and expenses, gains or losses are directly recorded in owners equity in accordance
with provisions of the specific accounting standards.
23- Budget
This year
Previous
year
- Budget granted in the year
...
...
- Administrative expenditure
(...)
(...)
- Remaining budget at the closing of the year
...
...
24- Hired assets
(1)- Value of hired assets
- Hired fixed assets
- Other hired assets
(2)- Total of minimum future rents stated in the irrevocable contract
for operational lease of assets
- From 1 year or less
- Over 1 year to 5 years
- Over 5 years

At the
closing of
the year

At the
opening of
the year

...
...

...
...

...
...
...

...
...
...

VI- Information added to items represented in the income statement


(Unit:.............)
Thie year
25- Total turnover from sale of goods and provision of services
(Code 01)
Of which:
- Turnover from sale of goods
- Turnover from provision of services
- Turnover of contruction contracts (for enterprises carrying out
construction and installation activities)
+ Construction contracts turnover recorded in the period;
+ Construction contracts accumulated turnover recorded as at
the time of preparation of the financial statements;
26- Turnover reductions (Code 02)
Of which:
- Trade discount
- Reductions in prices of goods sold
- Returned sales
- VAT payable (method of direct calculation on value added)

34

...

Previous
year
...

...
...

...
...

...

...

...

...

...

...

...
...
...
...

...
...
...
...

- Special sales tax (SST)


- Export duty
27- Net revenue from sale of goods and provision of services
(Code 10)
Of which:
- Net revenue from exchange of products or goods
- Net revenue from exchange of services
28- Historical cost of goods sold (Code 11)

...
...

...
...

...
...

...
...

This year

- Historical cost of goods sold


- Historical cost of finished products sold
- Historical cost of services provided
- Remaining value, and sale or disposal expenses of invested
properties which have been sold
- Trade expenses of invested properties
- Wear and tear or loss of inventory
- Items of excessive expenses
- Provisions for reduction in prices of inventory
Total
29- Turnover from financial operations (Code 21)

...
...
...
...
...
...
(...)
...
...
...
This year

- Interest on deposits or loans


-Return on investment in bonds, treasury bonds or bills
- Dividends or ptofits distributed
- Gains from sale of foreign currency
- Realized foreign exchange gains
- Unrealized foreign exchange gains
- Gains from sale of deferred payment goods
- Turnover from other finacial operations
Total
30- Financial expenses (Code 22)

...
...
...
...
...
...
...
...
...
This year

- Interest on loans
- Payment discount, gains from sale of deferred payment goods
- Loss from disposal of short-term or long-term investments
- Loss from sale of foreign currency
- Realised foreign exchange losses
- Unrealised foreign exchange losses
- Provisions for reduction in prices of short-term or long-term
investments
- Other financial expenses
Total
31- Current BIT expenses (Code 51)
- BIT expenses calculated on taxable income of the current year
- Inclusion of BIT expenses of previous years in current BIT
expenses of this year
- Total of current BIT expenses
32- Postponed BIT expenses (Code 52)

35

Previous
year
...
...
...
...
...
...
(...)
...
...
...
Previous
year
...
...
...
...
...
...
...
...
...

...
...
...
...
...
...
...
...

Previous
year
...
...
...
...
...
...
...
...

...

...

This year

Previous
year

This year

Previous

- Postponed BIT expenses arising from differences temporarily


taxable
- Posponed BIT expenses arising from recovery of assets on
which income tax is posponed
- Postponed BIT income arising from differences temporarily
deducted
- Posponed BIT income arising from taxable losses and unused
tax preferences
- Postponed BIT income arising from recovery of postponed
income tax which is payable
- Total of postponed BIT expenses
33- Business or production expenses classified by items
- Expenses for raw materials, materials
- Expenses for employees
- Cost of amortization of fixed assets
- Expenses for hired services
- Other expenses in cash
Total

year

()

()

()

()

()

()

This year

Previous
year
...
...
...
...
...
...

...
...
...
...
...
...

VII- Information added to items represented in the cash flow statement


(n v tnh:..)
34- Non-cash transactions affecting the cash flow statement and amounts of money held by the
enterprise but not used
a- Purchase of assets by receipt of debts directly relevant, or
through finace lease transactions:
- Purchase of an enterprise through issuance ofshares:
- Conversion of debts into ownersequity:
b- Purchase and liquidation of a subsidiary company or another
business entity in the reporting period.
- Total value from the purchase or liquidation;
- Portion of value from the purchase or liquidation, which is
paid in cash or cash equivalents;
- Amount of money or cash equivalents which really exist in
the subsidiary company or another business entity which is
purchhased or liquidated;
- Portion of value of assets (aggregated according to each
type of asset) and liabilities which are not cash and cash
equivalents in the subsidiary company or another business
entity which is purchased or liquidated in the period.
c- Present the value of large amounts of money and cash
equivalents held by the enterprise, and the reason why they
have not been used - the laws restrictions? or other binding
terms that the enterprise must comply with?

Nm nay

Nm trc

VIII- Other information


1- Potential debts, commitments, and other financial information:
2- Events arising after the closing date of the accounting year: ..

36

3- Information on related parties: ..


4- Present assets, turnover, business results according to sectors (business sector or geographical
sector) in accordance with the regulations of the Accounting Standard No.28 Report on sectors
(2):. ...
5- Comparative information (changes in information in financial statements of previous accounting
years): ...
6- Information on going concerns: ....
7- Other information. (3) ......................................................................................................................
Prepared by
(Signature,
name)

Chief accountant
(Signature, full name)

full

Prepared on the date ... ...


Director
(Signature, full name, seal)

Notes:
(1) Figures will not be inserted into items where data are not available, but the ordinal
number of items and code still remain unchanged.

(2) Only applicable to listed companies.


(3)

Enterprises are permitted to further present other information which deem to be


necessary for users of financial statements.

B. List and forms of mid-year financial statements


(1)List of mid-year financial statements (in full form):
- Mid-year balance sheet (in full form):
- Mid-year income statement (in full form):

Form B 01a DN;


Form B 02a DN;

- Mid-year cash flow statement (in full form):


- Selective notes to the financial statements

Form B 03a DN;


Form B 09a DN;

(2) Forms of mid-year financial statements (in full form)


1- Mid-year balance sheet (in full form)
Company:....
Address:.

Form B 01a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance )

MID-YEAR BALANCE SHEET


(in full form)
Quarter.... Year ...
As at the date ....
ASSETS

1
a SHORT-TERM ASSETS

Code Explanation

2
100

37

Amount
at the
closing
of the
quarter
4

Unit:.............
Amount at the
opening of the
year
5

(100)=110+120+130+140+150
I. Cash and cash equivalents
1.Cash
... (*)

110
111

Note:(*) Items and codes in this mid-year balance sheet are similar to those of the annual balance
sheeet Form B01-DN.
Prepared on the date ....
Prepared by
Chief accountant
Director
(Signature, full name)
(Signature, full name)
(Signature, full name, seal)

2- Mid-year income statement (in full form)


Company: .................
Address:...............

Form B 02a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)

MID-YEAR INCOME STATEMENT


(in full form)

Quarter ...Year...
Unit:............
Code
ITEMS

1
1. Turnover from sale of goods and
provision of services
... (*)

Explanation

Quarter ...
This
year
4

Previous
year
5

Accumulated from
the opening of the
year to the closing
of this quarter
This
Previous
year
year
6
7

Notes: (*) Items and codes in this mid-year income statement are similar to those of the annual
income statement Form B02 DN.
Prepared on the date . ...
Prepared by
Chief accountant
Director
(Signature, full name)
(Signature, full name)
(Signature, full name,
seal)

3- Mid-year cash flow statement (in full form)


Company: .................
Address:...............

Form B 03a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)

MID-YEAR CASH FLOW STATEMENT


(in full form)
(under the direct method)
Quarter ...Year.
Unit: ...........
Items

Codes

38

Explanation

Accumulated from the


opening of the year to the

closing of this quarter


This year
Previous
year

I. Cash flow from business activities


1. Revenue from sale of goods and provision
of services, and other revenues
2. Payments made to providers of goods and
services
(*)

01
02

Notes:(*) Items and codes in this mid-year cash flow statement are similar to those of the annual
cash flow statement Form B03 DN
Prepared on the date . ...
Prepared by
Chief accountant
Director
(Signature, full name)
(Signature, full name)
(Signature, full name, seal)

Company: .................
Address:...............

Form B 03a DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)

MID-YEAR CASH FLOW STATEMENT


(in full form)
(under the indirect method)
Quarter ...Year ..
Unit: ...........
Items

1
I. Cash flow from business activities

1. Pretax profits
2. Adjustments to items
- Amortization of fixed assets
(*)

Codes

Explanation

Accumulated from the


opening of the year to the
closing of this quarter
Thie year
Previous
year

01
02

Notes: (*) Items and codes in this mid-year cash flow statement are similar to those of the annual
cash flow statement Form B03 DN.
Prepared by
(Signature, full name)

Chief accountant
(Signature, full name)

Prepared on the date .....


Director
(Signature, full name, seal)

4- Selective notes to the financial statements


Company: ................

Form B 09a - DN

39

(issued together with Decision No.15/2006/Q-BTC


dated 20 March 2006 of the Minister of Finance)

Address: ..............................

SELECTIVE NOTES TO THE FINANCIAL STATEMENTS


Quarter ... Year ...
I. Operational characteristics of the enterprise
1. Form of equity ownership.
2. Field of business.
3. Line of business.
4. Characteristics of the enterprises business activities in the accounting period, which
affect the financial statements.
II. Accounting period, currency unit used in the accounting
1. The accounting year (commencing from the date .../.../... and ending on the date
.../.../...).
2. Currency unit used in the accounting.
III. Accounting standards and system applied
1. The applicable accounting system.
2. Proclamation of compliance with the accounting standards and system.
3. The applicable accounting form.
IV. Applicable accounting policies
The enterprise must proclaims that the mid-year finacial statements and the annual
financial statements of the most recent year are prepared based on the same accounting
policies. Where there is any change in the accounting policies, the entetrprise is required to
describe such a change and specify its impacts.
VI. Material events or transactions in the mid-year accounting period
1. Explain the seasonal or cyclical nature of business activities in the mid-year
accounting period.
2. Present the nature and value of items affecting assets, liabilities, sources of owners
equity, net income, or cash flows seen as abnormal factor due to the nature, size or impact of
such items.
3. Present movements in sources of owners equity and the accumulated value
calculated as at the date of preparing the mid-year financial statements, and notes to the midyear financial statements comparable to those of the most recent accounting year.
4. Nature and value of changes in accounting estamates, which have been reported in
the previous mid-year financial statements of the current accounting year, or changes in
accounting estimates which wetre reported in previous accounting years, if these changes
have had a material impact on the current mid-year accounting period.
5. Present the issuance, repurchase and return of debt securities and equity securities.
6. Dividends already paid (based on total shares or on each share) to ordinary shares
and preference shares (applicable to shareholding companies).

40

7. Present turnover and income from business activities of divisions in lines of


business and geographical regions, based on reports of divisions (applicable to listed
companies).
8. Present material events arising after the date of closing the mid-year accounting
period, which have not been represented in the mid-year financial statements.
9. Present changes in potential debts or assets from the date of closing the nearest
accounting year.
10. Other information.
Prepared on the date ...
Prepared by
(Signature, full
name)

Chief accountant
(Signature, full name)

Director
(Signature, full name, seal)

(3) List of mid-year financial statements (in summary form)


- Mid-year balance sheet (in summary form):
- Mid-year income statement (in summary form):
- Mid-year cash flow statement (in summary form):
- Selective notes to the financial statements

Form B 01b DN
Form B 02b DN
Form B 03b DN
Form B 09a DN

(4) Forms of mid-year financial statements (in summary form)


1. Mid-year balance sheet (in summary form)
Company:....
Address:.

Form B 01b DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)
MID-YEAR BALANCE SHEET
(in summary form)
Quarter... Year ...
As at the date ...
Codes

Explanation

ASSETS

1
A SHORT-TERM ASSETS (100=110+120+130+140+150)

I. Cash and cash equivalents


II. Short-term financial investments
III. Short-term accounts receivable
IV. Inventory
V. Other short-term assets

41

100
110
120
130
140
150

Figues at
the
closing
of the
quarter
4

Unit:.............
Figures at
the opening
of the year
5

B LONG-TERM ASSETS (200 = 210 + 220 + 240 + 250 +


260)

200

I- Long-term accounts receivable


II. Fixed assets
III. invested properties
IV. Long-term financial investments
V. Other long-term assets

210
220
240
250
260

TOTAL ASSETS (270 = 100 + 200)

270

SOURCES OF EQUITY
A LIABILITIES (300 = 310+ 330)

300

I. Short-term liabilities
II. Long-term liabilities

310
330

B OWNERS EQUITY (400 = 410 + 430)

400

I. Owners equity
II. Other budgets and funds

410
430

TOTAL SOURCES OF EQUITY (440 = 300 + 400)

Prepared by
(Signature, full name)

440

Prepared on the date


Director
(Signature, full name, seal)

Chief accountant
(Signatur, full name )

2. Mid-year income statement (in summary form)


Company: .................
Address:...............

Form B 02b DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)

MID-YEAR INCOME STATEMENT


(in summary form)
Quarter ...Year ...

Unit:............
Quarter....
ITEMS

1
1. Turnover from sale of goods and
provision of services
2.
Turnover
from
financial
operations and other revenues
3. Pretax profits
4. After-BIT profits
Prepared
(Signature, full name)

Codes

Explanation

2
01

This
year
4

Previous
year
5

Accumulated from
the opening of the
year to the closing
of this quarter
This
Previous
year
year
6
7

31
50
60
Chief accountant
(Signature, full name)

42

Prepared on the date ...


Director
(Signature, full name, seal)

3. Mid-year cash flow statement (in summary form)


Company: ..
Address:

Mu s B 03b DN
(issued together with Decision No.15/2006/Q-BTC
dated 20 March 2006 of the Minister of Finance)

CASH FLOW STATEMENT


(in summary form)
Quarter ...Year ...

1. Net cash
activities

Items

Codes

Explantion

flow

business

20

2. Net cash flow from investment


activities

30

3. Net cash
operations

40

flow

from

from

financial

4. Net cash flow in the period


(50= 20+30+40)

50

5. Cash and cash equivalents at


the opening of the period

60

6/ Impact of changes in exchange


rate used for conversion of
foreign currencies

61

7/ Cash and cash equivalents at


the closing of the period
(70 = 50+60+61)

70

Unit: ...........
Accumulated from the
opening of the year to the
closing of this quarter
This year
Previous
year

Prepared on the date ...


Prepared by
(Signature, full name)

Chief accountant
(Signature, full name)

Director
(Signature, full name, seal)

4. Selective notes to the financial statements (using Form B09a-DN)

43

PAR T III

SYS TEM OF B USIN ESS AC C OU N TI N G D OCU MEN TS

I/ GENERAL PROVISIONS

1. Items and forms of accounting documents


Accounting documents of enterprises must be prepared in accordance with the
provisions on preparation and signing of accounting documents, specified in the Law on
Accounting, Government Decree No. 129/2004/N-CP dated 31 May 2004 and other legal
documents related to accounting documents, and with the provisions in this document.
Enterprises with particular economic or financial transactions for which forms of
documents have not been provided for in this document shall prepare accounting documents
in accordance with separate regulations on accounting documents and with other legal
documents, and such accounting documents must be approved by the Ministry of Finance.
2. System of accounting document forms
The system of accounting documents forms applicable to enterprises shall incclude:
- The accounting documents issued with this business accounting system, including 5
items:
+ Item relating to employees and salaries;
+ Item relating to inventory;
+ Item relating to sale of goods;
+ Item relating to currency ;
+ Item relating to fixed assets.
- The accounting documents issued with other legal documents (forms and guidelines
on their preparation shall comply with the issued documents).
3. Preparation of accounting documents
All economic and finacial transactions related to operation of an enterprise shall
require accounting documents. The accounting document shall only be prepared once for an
economic or financial transaction. The accounting document must contain full items and
present clearly and truthfully the economic or finacial transaction. Words written on the
document must be clear, not erased or abbreviated. The sum in words must tally with the
sum in numbers.

44

The accounting document must include full copies regulatedc for each type of
document. In respect of a document including many copies, all copies must be prepared one
time with the same content by using computers, typewriters or carbon-paper. In a special
case where all copies cannot be written one time, they can be written twice but the
consistency and legality of all copies of the document must be ensured.
Accounting documents prepared by computers must contain all items stipulated for the
accounting document.
4. Signing of accounting documents
To be valid, all accounting documents must bear full signatures of people whose
position is provided for on the accounting document. In particular, electronic documents must
bear electronic signatures in accordance with law. All signatures on theaccounting document
must be signed by pen or fountain-pen, and should not be signed in red ink or by pencil. With
respect to the accounting document for payment, each of its copy must besigned. The
signature of one person on the accounting must be consistent and identical to the signature
which has been registered as regulated. Where the signature is not registered, the signture in
the following times must be identical to signtures in previous times.
An enterprise which has no chief accountant must appoint a person to act as an accountant
to carry out transactions with customers or the bank, the signture of the chief accountant shall
be replaced with the signature of that accountant. The accountant shall have the duties,
responsibilities and right stipulated for the chief accountant.
The signatures of the head of an enterprise (general director, director or an authorised
person) and of the chief accountant (or an authorised person) and the seal stamped on the
accounting document must be identical with the specimen signatures and seal which is valid
and has been registered with the bank. The signature of an accountant on the accounting
document must be identical to the signature registered with the chief accountant.
The chief accountant (or an authorised person) shall not be permitted to sign per pro the
head of the enterprise. An authorised person shall not be allowed to delegate his authorised
power to another person.
Enterprises are required to open a register of specimen signatures of the treasurer,
storekeeper, accountants, chief accountant (and an authorised person), general director (and
an authorised person). The register of specimen signtures must be number on eachj page,
and the space between two consecutive pages must be stamped with a seal managed by the
head of the enterprise (or an authorised person). Each person must sign three specimen
signtures in the register.
Individuals who have the right or who are are authorised to sign accounting documents shall
not sign such documents when they are not recorded or are recorded incompletely.
The delegation of authority to sign accounting documents shall be stipulated by the (general)
director of the enterprise in accordance with the law and the management requrements to
ensure that assets are controlled tightly and safely.

45

5. Order of circulation and control of accounting documents


All accounting documents prepared by an enterprise or coming from outside must be
gathered in the accounting division of the enterprise. The accounting division shall examine
those accounting documents and only use them to make entries in the accounting book after
such accounting documents have been exemined and their legality is verified.
Order of circulation of accounting documents shall include the following steps:
- Prepare, receive and handle accounting documents;
- The accountant or chief accountant shall examine and sign accounting documents or
submit them to the enterprises director for signing of them;
- Classify, arrange accounting documents, and enter up in the accounting book;
- Store and preserve accounting documents.
Order of examination of accounting documents:
- Examine the clearness, truthfulness and adequacy of items and data recorded on
accounting documents;
- Examine the legality of economic or financial transactions recorded on accounting
documents, collate accounting documents with other relevant documents;
- Eaxmine the accuracy of data and information on accounting documents.
Upon examination of accounting documents, if discovering breaches of the States
policy and regulations on economic or financial management, the accounting division must
refuse to make payment or take goods out of the store, and must immediately notify such
breaches to the director of the enterprise for dealing with them in a timely manner in
accordance with the current law.
With respect to accounting documents which are prepared improperly or have unclear
numbers, the accountant responsible for examining them and making entries in the
accounting book must return them, requesting the person who prepares such accounting
documents to prepare again the accounting documents in accordance with the proper
procedures or to make adjustments in the accounting documents before using them as a
basis for making entries in the accounting book.
6. Translation of accounting documents into Vietnamese
Accounting documents in a foreign language must be translated into Vietnamese when
they are used for making entries in accounting books in Vietnam. Documents which are rarely
made out, or which are made out many times but their contents are not identical must be
translated wholly. Documents which are made out many times with identical contents shall be
translated wholly in respect of the first document, from the second document onward, only
the main items are translated, such as name of the document, name of the company and
person preparing the document, name of the company and person receiving the document,
position of the persons signing the document. The translator must sign, recording full name
on the Vietnamese version, and be responsible for the contents translated into Vietnamese.
The Vietnamese version must be enclosed with the original copy in foreign language.

46

7. Use, management, printing and issuance of accounting document forms


All enterprises are required to use uniform accounting document forms stipulated in
this accounting system. During the process of using accounting documents, enterprises are
not permitted to amend compulsory accounting document forms.
Printed accounting document forms must be preserved carrefully, and must not be left
damaged or rotten. Cheques and valauable papers must be managed like money.
Compulsory accounting document forms shall be printed and issued by the Ministry of
Finance or an entity aurthorised by the Ministry of Finance. The entity authorised to print and
issue compulsory accounting documents must print them according to the proper form and
quantity regulated for each type of accounting document, and must comply with the Ministry
of Finances provisions on management of printed matter.
In respect of instructional accounting document forms, enterprises may buy the printed
ones available in the market, or print such accounting document forms by themselves, but
must ensure that the accounting documents contain main items as stipulated in Article 17 of
the Law on Accounting.
8. Enterprises using electronic documents in their economic or financial activities, and
for making entries in accounting books must comply with the provisions of legal documents
on electronic documents.
II/ LIST OF ACCOUNTING DOCUMENTS

No

Name of document

Serial
number

Nature
Compulsory
form (*)

Instructional
form (*)

A/ACCOUNTING DOCUMENTS ISSUED UNDER THIS DECISION

1
2
3
4
5
6
7
8
9
10
11
12

I/ Employees and salaries


Time-sheet
Overtime time-sheet
Payroll
Statement of bonus payments
Travel warrant
Confirmation slip of finished products
or completed work
Statement of overtime payments
Statement of rent payments
Piece-work contract
Minutes on liquidation
(commissioning) of piece-work
contract
Statement of items paid from salary
Statement of allocation of salaries and
social insurance contributions

47

01a-LTL
01b-LTL
02-LTL
03-LTL
04-LTL
05-LTL

x
x
x
x
x
x

06-LTL
07-LTL
08-LTL
09-LTL

x
x
x
x

10-LTL
11-LTL

x
x

1
2
3
4
5
6
7

1
2
1
2
3
4
5
6
7
8
9
10

II/ Inventory
Goods-received note
Goods-dispatched note
Minutes on testing materials, tools,
products, goods
Slip of materials left at the closing of
the period
Minutes on inventorying materials,
tools, products, goods
Statement of purchased goods
Statement of allocation of raw
materials, materials, tools,
instruments
III/ Sale of goods
Statement of payments for goods
supplied on a consignment basis
Counter cards
IV/ Currency
Note of receipts
Note of payments
Request for advance
Voucher for payment of advance
Request for payment
Receipt for collection of money
Statement of gold, silver, precious
metals, gemstones
Statement of fund inventory (used for
VND)
Statement of fund inventory (used for
foreign currencies, gold, silver...)
Statement of payments

01-VT
02-VT
03-VT

x
x
x

04-VT

05-VT

06-VT
07-VT

x
x

01-BH

02-BH

01-TT
02-TT
03-TT
04-TT
05-TT
06-TT
07-TT

x
x
x
x
x
x
x

08a-TT

08b-TT

09-TT

01-TSC

02-TSC
03-TSC

x
x

04-TSC
05-TSC
06-TSC

x
x
x

V/ Fixed assets
1
2
3
4
5
6

Minutes on transfer and receipt of


fixed assets
Minutes on liquidation of fixed assets
Minutes on transfer of fixed asses to
which major repair is completed
Minutes on revaluation of fixed assets
Minutes on invetorying fixed assets
Statement of calculating and
allocating costs of amortization of
fixed assets

48

B/ DOCUMENTS ISSUED WITH OTHER LEGAL DOCUMENTS

1
2
3
4
5
6
7
8
9

Certificate of sick leave with an


entitlement to social insurance benefits
List of people who are on leave and
entitled to illness or maternity allowances
VAT invoice
Ordinary sale invoice
Goods dispatched note-cum-internal
transport note
Goods dispatched note of goods
provided to agents
Invoice for finance lease service
Statement of purchased goods without
invoices
..........................
Ghi ch:

x
x
01GTKT-3LL
02GTGT-3LL

03 PXK-3LL

x
x
x

04 HDL-3LL

05 TTC-LL

x
x

04/GTGT

(*) BB: Compulsory form


(*) HD: Instructional form
PAR T IV

S YS TEM OF AC C O U N TIN G B OOK S AN D FOR M S OF AC C O U N TIN G

I- G EN ER A L PRO VISI ON S
1- Accounting books
Accounting books are used to record, systematize and store all economic and financial
transactions that happen chronologically and relate to the enterprise.
Enterprises are required to implement the regulations on accounting books in the
Accounting Law and Government Decree No. 129/2004/N-CP dated 31/5/2005, making
detailed regulations and providing guidelines for implementation of a number of Articles of the
Accounting Law regarding the field of business, in the implementing documents and in this
accounting system.
2/ Types of accounting books
Each enterprise shall only use a system of accounting books for an accounting year.
The accounting books shall include the general accounting books and the detailed
accounting books.
The general accounting books shall include the journal and the ledger.
The detailed accounting books shall include the Detailed accounting books or cards.

49

The State makes mandatory regulations on forms and contents of accounting books,
and the method of recording on the ledger and journal; and makes instructional regulations
on Detailed accounting books or cards.
2.1. General accounting books
1/ The journal is used to record economic and financial transactions occuring
chronologically in each accounting period and in an accounting year, and corresponding
accounts of those transactions. The accounting figures on the journal show the total amounts
in the debit side and the credit side of all accounting accounts used by the enterprise.
The journal must show fully the following items:
- Date of making entries in the journal;
- Serial number and date of accounting documents serving as a basis for recording
the journal;
- Summary contents of the economic or financial transaction occurring;
- Amount of money of the economic or financial transaction occurring.
2/ The ledger is used to record economic or financial transactions occuring in each
accounting period and in an accounting year in conformity with the accounting accounts
stipulated in the system of accounting accounts applicable to enterprises. The accounting
figures on the ledger show the general condition of assets, sources of equity, business
activities and results of an enterprise.
The ledger must show fully the following items:
- Date of making entries in the ledger;
- Serial number and date of accounting documents serving as a basis for recording
the ledger;
- Summary contents of the economic or financial transaction occurring;
- Amount of money of the economic or financial transaction occurring, which is
recorded in the debit side or credit side of the account.
2.2 Detailed accounting books or cards
The detailed accounting books are used to record economic or financial transactions
related to accounting objects which need to be monitored in detail in accordance with the
management requirements. Figures on the detailed accounting books provide information
necessary for management of each type of asset, source of equity, turnover and expenses
which have not been shown on the journal and the ledger.
The number and structure of detailed accounting books are not stipulated
compulsively. Enterprises shall base on the States instructional regulations on detailed
accounting books and management requirements of enterprises to establish detailed
accounting books necessary and appropriate for them.
3. System of accounting books
Each accounting unit shall only use an official and sole system of accounting books for
an accounting year. An enterprise must, based on the system of accounting accounts applied
by the enterprise and its management requirements, establish general accounting books and
detailed accounting books which are necessary
4. Responsibilities of persons who keep and make entries in accounting books
Accounting books must be managed tightly by individuals who are appointed to keep
and make entries in such books. When accounting books are given to whichever employee,

50

that employee must be responsible for making entries in the books and keeping such books
during the period for which the accounting books are used.
When the employee keeping and making entries in accounting books is changed, the
chief accountant must organise the handover of responsibilities between the old and new
employees. The minutes on handover of responsibilities must be signed and certified by the
chief accountant
5. Making entries in accounting books by hand or by computer
An accounting unit is permitted to make entries in accounting books by hand or by
computer.
Where an accounting unit makes entries in accounting books by hand, it must comply
with the regulations on accounting forms and accounting books as stated in Section IIAccounting Forms. The unit is permitted to further establish detailed accounting books
based on its management requirements.
Where an enterprise makes entries in accounting books by computer, it shall be
permitted to either purchase or construct itself an accounting form on computer accordingly.
The computer accounting form applied by the enterprise must ensure the following
requirements:
- Having necessary general accounting books and detailed accounting books to meet
the accounting requirements as regulated. General accounting books must contain full items
in accordance with the regulations on accounting books.
- Complying with the regulations on establishing, recording, closing and amending
books of account in accordance with the Accounting Law, the implementing documents and
the regulations in this accounting system.
- An enterprise must base on standards and conditions of the accounting software
stipulated by the Ministry of Finance in Circular No. 103/2005/TT-BTC dated 24 November
2005 to select an accounting software appropriate to its management requirements and
conditions
6. Establishing and recording books of account
6.1- Establishing books of account
Books of account must be opened at the opening of an accounting year. With respect
to a newly established enterprise, books of account must be opened from the date of its
establishment. The enterprises legal representative and chief accountant shall be
responsible for approving hand-recorded accounting books before thay are used, or
approving official accounting books after thet have been printed out from a computer.
Books of account must be the ones printed or prepared beforehand, and may be
bound into books or left in separate sheets. Having been used, such sheets must be bound
together into books for filing.
Before using books of account, an enterprise must complete the following procedures:
With respect to books of account in the form of books:
On the first page of such books, it is required to clearly record name of the enterrprise,
name of the book, date of opening the book, the accounting year, and the period for which
the book is recorded. The accounting books must contain full names and signatures of the
person keeping and recording them, the chief accountant and the legal representative of an

51

enterprise, the date of closing the books or the date of transferring the books to another
person
Books of account must be numbered from the first page to the last page; and the
space between two consecutive pages of the accounting books.
With respect to books of account in the form of loose sheets::
It is required to record on the top of each loose sheet the enterprises name, the
ordinal number of each loose sheet, the books name, the month in which the book is used,
and full name of the person keeping and recording the book. Before being used, loose sheets
must be signed and certified by the enterprises director or an authorised person, and
stamped with the enterprises seal. Loose sheets must be kept safely and arranged in order
so that they can be found easily.
6.2- Recording books
The recording on books of account must be based on audited accounting documents.
All data recorded on books of account must be supported by legal and valid accounting
documents.
6.3- Closure of books of account
At the closing of an accounting period, books of account must be closed before
financial statements are prepared. In addition, books of account must be closed in the case of
an inventory or in other cases as regulated by law.
7. Amendment to accounting books
7.1- Upon discovery that the hand-recorded books of account contain mistakes
in the process of recording books of account, an enterprise shall not be permitted to erase
such mistakes which cause a loss of falsely-recorded information or data, but shall make an
amendment based on one of the following methods:
(1)- Method of rectification:
This method is used to rectify mistakes by drawing a line to delete the falsely-recorded
data, howwever, it is required that the mistakes be seen clearly. Above the deleted data,
number or words shall be recorded in ordinary ink, and the signature of a chief accountant or
a person in charge of accounting is put besides the place of amendment. This method shall
be applied in the following cases:
- Mistakes in explanation, unrelated to the corresponding relation between accounts;
- Mistakes not affecting the otal sum.
(2)- Method of recording negative number (also called method of recording in red ink):
This method is used to amend mistakes by: recording in red ink or recording in
parentheses the falsely-made entries to cancel such entries. Recording properly-made
entries in ordinary ink to substitute for the falsely-made entries.
This method shall be applied in the following cases:
- Mistakes as to corresponding relation between accounts, resulted from falsely-made
entries which cannot be rectified by the method of rectification
- Discovery of mistakes after financial statements have been submitted to the competent
body.
In this case, amendment shall be made in the accounting book in the year in which
mistakes are discovered, based on the non-retroactive or retroactive method in accordance

52

with the regulations of the Accounting Standrad No.29 Change in accounting policy,
accounting esttimates and mistakes;
- Mistakes by which an entry is made in an account where the sum has been recorded
many times, or where the falesely-recorded number is larger than the properly-recorded
number.
When applying the method of recording negative numbers to rectify the mistake, an
enterprise must prepare a rectification document signed and certified by the chief accountant
(or by the person in charge of accounting).
(3)- Method of making additional entry:
This method shall be applied in the case where an accountant records properly the
corresponding relation between accounts but the sum entered up in books of account is
smaller than the one rcorded on documents, or where the accountant omits, not adding up all
the money recorded on documents. When making an amendment under this method, the
accountant must prepare additional registration documents, entering up in ordinary ink the
short money in the book of account.
7.2- Amendment in the case of recording the books of account by computer
(1)- Where mistakes are discovered before the annual financial statements are
submitted to the competent State body, the accountant must make a direct amendment on
computer accounting books of that year;
(2)- Where mistakes are discovered after the annual finacial statements are submitted
to the competent State body, the acountant must make a direct amendment on the computer
accounting book of the year in which mistakes are discovered, making a note on the last line
of that computer accounting book.
(3)- When making entries in the accounting book by computer, all amendments shall
be made under the method of recording negative numbers or the method of making
additional entry
.
7.3- When the annual finalisation report is approved or when the inspection,
examination or audit is closed and official conclusions are made, if there is a decision by
which the finacial statements data related to those recorded on accounting books must be
amended, the accounting unit has to amend the accounting books and the balance of
relevant accounts based on the regulated method. The amendment shall be directly made on
accounting books of the year in which mistakes are discovered, and the accountant must
make a note on the last page (last line) of such accounting books in order to make it easy for
collation and examination.
8/ Adjustment in accounting books
Where, due to a change in the accounting policy or a discovery of material
misstatements in previous years, an accounting unit must make a retroactive amendment in
accordance with the regulations of the Accounting Standard No.29 Changes in the
accounting policy, accounting estimates and mistakes, the accountant must amend the
opening balance in relevant accounts on the general accounting books and detailed
accounting books.
9/ Forms of accounting books

53

(1)- An enterprise shall be permitted to apply one of the five following accounting
forms:
-

Accounting form of general journal;


Accounting form of Journal-Ledger;
Accounting form of registration documents;
Accounting form of Journal-Documents;
Accounting form of computer accounting.

In each form of accounting books, there are specific regulations on number, structure,
form and order of accounting books, method of recording, and relations between accounting
books.
(2)- An enterprise shall, based on the size and characteristics of its business and
production activities, its management requirements, professional skills of its accountants and
its technical equipment, select an appropriate accounting form and must comply with the
regulations of that form of accounting books, including kinds of books and structure of such
books, collation and examination, order, and method of recording accounting books.
II. ACCOUNTING FORM

1. Accounting form of gneral journal


1.1 Principle and basic characteristics of the accounting form of general journal
Basic chracteristics of the accounting form of general journal: All economic and
financial transactions must be recorded choronologically in journals, especially the general
journal, based on economic content
of such transactions. Afterward, data of each
transaction on journals shall be used to make entries in the ledger.
The accounting form of jeneral journal shall include the following main books:
- General journal, special journal;
- Ledger;
- Detailed accounting books or cards.
1.2 Order of the recording on accounting books which are in the form of a general
journal (Table No. 01)
(1) Every day, based on accounting documents which have been examined and are
used as a basis for recording the accounting book, an accountant shall, at first, enter up the
transactions in the general journal and then, based on data recorded on the general journal,
make entries in the ledger according to appropriate accounts. An accounting unit which
opens Detailed accounting books or cards shall, in addition to making entries in the general
journal, record transactions on relevant Detailed accounting books or cards.
Where an accounting unit opens special journals, it shall, on the daily basis and based
on documents used to make entries in the accounting book, record transactions on the
relevant special journal. On a periodical basis (of 3, 5, 10... days) or at the end of a month,
the accounting unit shall, depending on the number of transactions carried out, consolidate
data in each special journal and use consolidated data to make entries in appropriate
accounts of the ledger.
(2) At the end of a month, a quarter or a year, the accounting unit shall add up data on
the ledger and prepare the balance sheet.

54

After being examined and collated, data recorded on the ledger and the detailed listing
(prepared from Detailed accounting books or cards) shall be used to make out financial
statements.
In principle, the total debits and credits on the balance sheet must equal the total
debits and credits on the general journal (or the general journal and special journals after
rejecting the overlapped data on special journals) of the same period.

Table 1
ORDER OF MAKING ENTRIES IN THE ACCOUNTING BOOK WHICH IS IN THE ACCOUNTING FORM
OF A GENERAL JOURNAL

Accounting documents

Special
journal
c bit

Detailed accounting
books or cards

GENERAL JOURNAL

detailed listing

LEDGER

Balance sheet

FINANCIAL STATEMENT

Note:
Record daily
Record in the late month or periodically
Collation and examination

2. Accounting form of Journal-Ledger


2.1. Basic characteristics of the accounting form of Journal-Ledger
Basic characteristics of the accounting form of Journal-Ledger: Economic and financial
transcations are rcorded chronologically, based on economic content (accounting accounts)
of such transactions, in the same sole general accounting book which is the Journal-Ledger.
The bases for making entries in the Journal-Ledger are accounting documents or or the

55

general listing of accounting documents of the same type.


The accounting form of Journal-Ledger shall include the following accounting books:
- Journal-Ledger;
- Detailed accounting books or cards.
2.2. Order of the recording on accounting books which are in the form of a JournalLedger (Table No.2)
(1) Every day, based on accounting documents or the general list of accounting
documents of the same type, which have been examined and are used as a basis for
entering up in the accounting book, an accountant shall, at first, determine the debit account
and credit account to make entries in the Journal-Ledger. Data on each documnet (or on the
general listing of accounting documents of the same type) are recorded on one line of both
the Journal and the Ledger. The general listing of accounting documents are prepared for
documents of the same type (receipts vouchers, payment vouchers, goods-dispatched notes,
goods-received notes,,,,) made out many times in a day or within a period of 1 to 3 days.
After being used to make entries in the Journal-Ledger, accounting documents and the
general listing of accounting documents of the same type shall be used for entering up in
relevant Detailed accounting books or cards.
(2) At the end of a month, after entering up all accounting documents made out in the
month in the Journal-Ledger and in Detailed accounting books or cards, the accountant shall
add up the column of arising numbers in the Journal, and the columns of debits and credits in
each account if the Ledger, and write on the line for the total number at the end of the month.
Based on the total numbers of previous months and the total numbers of this month, the
accountant shall calculate the accumulated numbersfrom the early quarter to the end of this
month. Based on the balance in the early month (early quarter) and the balance arising in the
month, the accountant shall calculate the balance in the late month (late quarter) in each
account of the Journal-Ledger.
(3) Upon examination and collation of the total number in the late month (late quarter)
in the Journal-Ledger, the following requirements must be ensured:
Total sum in the
column of
amounts arising in
the Journal
Total debits of all accounts

Total debits

Total credits

= of all
= of all
accounts
accounts
=
Total creditsof all accounts

(4) Detailed accounting books or cards must also be closed to add up debits and credits
and calculate balance in the late month of each item. Based on the closed data of
items, the accountant prepares the detailed listing for each account. Data on the
detailed listing shall be collated with debits, credits and balance in the late month of
each account in the Journal-Ledger.

56

The closed data on the Journal-Ledger and the detailed listing, after being examined
and collated, shall be used for making out financial statements.

Table No.2
ORDER OF MAKING ENTRIES IN THE ACCOUNTING BOOK WHICH IS IN THE ACCOUNTING FORM
OF A JOURNAL-LEDGER

Accounting documnets

Cash-book

General
listing of
accounting
documents of
the same type
JOURNAL-LEDGER

S,
th
Detailed
accounting
k
ton
books
chi titor
cards

Detailed
listing

FINANCIAL
STATEMENTS
Note:
Record daily
Record in the late month
Collation, examination

3. Accounting form of registration documents


3.1/ Basic characteristics of the accounting form of registration documents
Basic characteristics of the accounting form of registration documentrs: The direct
bases for making entries in general accunting books are registration documents. The
recording on general accounting books shall include:
+ Record chronologically on the Register of Registration Documents.
+ Record based on economic content on the Ledger.
Registration documents shall be prepared by the accountant on the basis of each
accounting document or the general listing of accounting documents of the same type and
economic content.
Registration documents are numbered continuously in each month or in the whole
year (based on ordinal numbers in the register of registration documents) and accompanied
with accounting documents, and approved by the chief accountant before they are used for
making entries in the accounting book.

57

The accounting form of registration documents shall include the following accounting
books:
- Registration documents;
- Register of registration documents;
- Ledger;
- Detailed accounting books or cards.
3.2/ Order of the recording on accounting books which are in the form of regitration
documents (Table No.3)
(1)- Every day, based on accounting documents or the general listing of accounting
documents of the same type which have been examined and are used for making entries in
accounting books, the accountant shall prepare registration documents. The accountant
shall, based on registration documents, enter up in the register of registration documents and
then make entries in the ledger. Having been used as a basis for preparing registration
documents, accounting documents shall be used for entering up in relevant Detailed
accounting books or cards.
. (2)- In the late month, the accountant must close accounting books and work out the
total sum of economic or financial transactions in the month on the register of registration
documents, and calculate the total debits and credits and the balance in each account on the
ledger. The acountant then shall base on the ledger to prepare the balance sheet.
(3)- Having been collated and considered to be proper, data recorded on the ledger
and the detailed listing (made out from Detailed accounting books or cards) shall be used for
preparation of financial statements.
The collation and examination must ensure that the total debits and credits in all accounts
of the balance sheet must be the same, and equal the total sum on the register of
registration documents. The total debits and credits in accounts on the balance sheet must
be the same, and the balance in each account on the balance sheet must be equal to the
balance in each corresponding account on the detailed listing.

58

Table No.3
ORDER OF THE RECORDING ON ACCOUNTING BOOKS WHICH ARE IN THE ACCOUNTING FORM
OF REGISTRATION DOCUMENTS

Accounting documents
Cash-book

Register of
registration
documents

General listing of
accounting
documents of the
same type

S,
th
Detailed
k
ton
accounting
chibooks
titor
cards

REGISTRATION
DOCUMENTS
Detailed
listing

Ledger

Balance sheet

FINANCIAL
STATEMENTS
Note:
Record daily
Record in the late month
Collation, examination

4. Accounting form of Journal-Documents


4.1/ Basic characteristics of the accounting form of Journal-Documents)
- Gather and systematize economic transactions arising in the credit side of accounts,
and analyse such economic transactions in the corresponding debit accounts.
- Closely combine the recording of economic transactions carried out chronologically
and the systematization of such transactions based on their economic content (based on
accounts).
- Widely combine the genal accounting and detailed accounting on the same book of
account and in the same course of recording.
- Use books on which correspondinmg accounts, economic or financial management
items are already printed, and prepare financial statements.
The accounting form of Journal-Documents shall include the following books of account:
- Documentary journal;
- List;
- Ledger;
- Detailed accounting books or cards.

59

4.2/ Order of the recording on accounting books which are in the form of
Journal-Document (Table No.4)
(1). Every day, based on accounting documents which have been examined, the
accountant shall take data from those accounting documents and directly record them on the
Journal-Document or on the relevant list or detailed book.
With respect to production or business costs which are incurred many times or which
are alloccated, original documents shall at first be gathered and classified in tables of
allocation, afterward the accountant shall take resulting data from tables of allocation and
record them on the relevant lists and Journal-Documnet.
With respect to Journals-Documents on which the recording is based on the total data
on the lists or detailed books, the accountant shall, in the late month, transfer such data to
the Journals-Documents.
(2). In the late month, the accountant shall close books, add up data on JournalsDocuments, examine and collate data on Journals-Documents with those on detailed
accounting books or cards, and on the relavant detailed list, and shall take the total data from
Journals-Documents to directly enter them up in the ledager.
With respect to accounting documents related to detailed accounting books or cards,
data on such documents shall be directly recorded on relevant books or cards. In the late
month, the accountant shall add up data on detailed accounting books or cards and, based
on such detailed accounting books or cards, prepare the detailed listings for each account,
which are used to collate with the ledger.
The total data in the ledger and a number of detailed items in the Journal-Document, in
the list and the detailed listings shall be used to make out financial statements.

Table No.4
ORDER OF THE RECORDING ON ACCOUNTING BOOKS WHICH ARE IN THE ACCOUNTING FORM
OF JOURNAL-DOCUMENT

Accounting documents
and tables of allocation

List

JOURNALDOCUMENT
NHT K
Ledger

FINANCIAL
STATEMENTS60

Detailed accounting
books or cards

Detailed listing

Note;
Record daily
Rcord in the late month
Collation, examination

5- Form of accounting on computer


5.1- Basic characteristics of the computer accounting form
Basic characteristics of the computer accounting form are that the accounting work is
done based on an accounting software on computer. The accounting software is designed in
the form of one of the four accounting forms, or in the form of a combination of the above
accounting forms. The accounting sofware shall not display fully the process of recording on
accounting books, but have to be capable of printing out full accounting books and financial
statements as regulated.
Kinds of book of the computer accounting form:
An accounting software designed in whichever accounting form shall have that
accounting forms books which are not completely like accounting books in which entries are
made by hand
5.2- Order of the recording of accounting books wich are in the computer
accounting form (Table No.5)
(1) Every day, the accountant shall, based on accounting documents or the general
listing of accounting documents of the same type, which have been examined and are used
as a basis for making entries in accounting books, determine debit accounts and credit
accounts to input data in the computer, based on tables beforehand designed in the
accounting software.
According to the process of the accounting software, information shall automatically be
input in the general accounting books (the ledger or the Journal-Ledger...) and in relevant
detailed accounting books or cards.
(2) In the late month (or at any necessary time), the accountant shall perform the task
of closing books (adding up data in books) and preparing financial statements. The collation
of general data and detailed data shall be carried out automatically and ensured to be always
accurate and truthful in accordance with information input in the period. The accountant can
examine and collate data on accounting books with those on financial statements after such
accounting books and financial statements have been printed out.
The accountant shall manipulate to print out financial statements as regulated.
At the end of a month or a year, general accounting books and detailed accounting
books shall be printed out and bound in books, and the accountant shall carry out legal
procedures in accordance with the regulations on accounting books in which entries are
made by hand.

61

Table No.5
ORDER OF THE RECORDING ON ACCOUNTING BOOKS WHICH ARE IN
THE COMPUTER ACCOUNTING FORM

ACCOUNTING BOOKS

ACCOUNTING
DOCUMENTS

- General accounting
books
- Detailed accounting
books

ACCOUNTING
SOFTWARE

BNG TNG HP
CHNG T K
TON CNG LOI

- Financial statenments
- Administration accounting
report

COMPUTER

Note:
Input daily data
Print out books and reports at the end of month, year
Collation, examination

III- LIST OF ACCOUNTING BOOKS APPLICABLE TO ENTERPRISES


Accounting form

No

Name of books

Serial
number

General Journaljournal Ledger

Registration
documents

JournalDocument

01

Journal-Ledger

S01-DN

02

Registration documents

S02a-DN

03

Register of registration documents

S02b-DN

04

Ledger (used for the form of registration


documents)

S02c1-DN

S02c2-DN

62

Accounting form

No

Name of books

Serial
number

General Journaljournal Ledger

Registration
documents

JournalDocument

05

General journal

S03a-DN

06

Cash receipt journal

S03a1-DN

07

Cash payment journal

S03a2-DN

08

Purchase journal

S03a3-DN

09

Sales journal

S03a4-DN

10

Ledger (used for the form of general


journal)

S03b-DN

11

Journal-Document, Kinds of JournalDocument, List

S04-DN

Including: - Journal-Document No.1 to


No.10

S04a-DN

S04b-DN

- List No.1 to No.11


12

Ledger (used for the form of JournalDocument)

S05-DN

13

Balance sheet

S06-DN

14

Cash book

S07-DN

15

Detailed accounting book of cash

S07a-DN

16

Deposit book

S08-DN

17

Detailed books of materials, instruments,


products or goods

S10-DN

18

Detailed listing of materials, instruments,


products or goods

S11-DN

19

Stock card (Stock book)

S12-DN

20

Book of fixed assets

S21-DN

21

Book for monitoring fixed assets and tools


and instruments at the place where they
are used

S22-DN

22

Card of fixed assets

S23-DN

23

Detailed book of payments to the


purchaser (the seller)

S31-DN

24

Detailed book of payments to the


purchaser (the seller) in foreign currency

S32-DN

25

Book for monitoring payments in foreign


currency

S33-DN

26

Detailed book of loans

S34-DN

27

Detailed book of sales

S35-DN

28

Book of production and business costs

S36-DN

29

Card of production costs of products or

S37-DN

63

Accounting form

No

Name of books

Serial
number

General Journaljournal Ledger

Registration
documents

JournalDocument

services
30

Detailed book of accounts

S38-DN

31

Detailed accounting book for monitoring


inverstments in associated companies

S41-DN

32

Book for monitoring differences allocated


upon purchase of investments in
associated companies

S42-DN

33

Detailed book of issued shares

S43-DN

34

Detaiiled book of fund shares

S44-DN

35

Detailed book of securities investments

S45-DN

36

Detailed book for monitoring source of


trading capital

S51-DN

37

Books of construction expenses

S52-DN

38

Book for monitoring VAT

S61-DN

39

Detailed of of VAT refunded

S62-DN

40

Detailed book of VAT exempted or reduced

S63-DN

Other detailed book according to the


enterprises management requirements

The order and method of making entries in accounting books, and the relation between
accounting books in each accounting form are stipulated in the above Section II Accounting
Forms.

* * *

64