Ex1: Unit: ‘000 VND

At the end of year, the amount of non – recurrent funds from State Budget that haven’t been yet used: 150
in the form of State Budget Estimate and 30,000 in cash. This agency has returned them for State Tre

The unused amount = 120,000 in the form of State Budget Estimate = Closing balance of A/c 00822: 120,000 (on d

Dr A/c 00822: (120000)

The unused amount in cash: 30,000 = closing balance of A/c 3371 (for non recurr) = Closing balance of a/c 111&11

A/c 3371 (for non recurr) A/c 111, 112 (at bank or Treasury)

30000 30000

Dr A/c 3371/ Cr A/c 111: 30000

And: Cr A/c 00822: (30,000)

Dr A/c 00822: (30,000)

Unused amount = Closing balance of A/c 00822 + Closing balance of a/c 3371 (for non recurr)
Budget that haven’t been yet used: 150,000; which included: 120,000
gency has returned them for State Treasury by cash.

A/c 00822
osing balance of A/c 00822: 120,000 (on debit side)
1,000,000 500,000
350,000
30,000

(30,000)
1,000,000 850,000
n recurr) = Closing balance of a/c 111&112 (for non recurr)
120,000
11, 112 (at bank or Treasury) 30,000
(120,000)
(30,000)

3371 (for non recurr)

Some information from bookkeeping of Agency A in 2018:
(Unit: ‘000,000 VND)
- State budget Estimate allocated (recurrent expenditure): 100,000 (and the closing balance of A/c 00821: 20,000)
The total amount of recurrent expenses: 80,000 (this agency has already paid by cash or withdrawal from State budget estimates and all of expense is le
This saving funds (if any) will be used as follows: 90% expense for suplementation of income and 10% for set aside a reserve fund to stabilize incomes.
Required: Determine the savings funds in 2018 of this Agency and prepare journal entries for that.

Saving amount = Closing balance of a/c 00821: 20000

A/c 6111
A/c 112 (at treasury) A/c 111, 112 A/c 3371 (for recurr)

20,000
5000 5000

A/c 9111
A A+20000
A/c 4211
A A 20000
20000 20000

A/c 334

18000

A/c 4315
 2000

After determining saving amount, withdrawn from Statebudet Estimate to Treasury Account

Dr A/c 112 (at Treasury): 20,000

Cr A/c 5111: 20,000
And: Cr A/c 00821: 20,000

Determined the result & transferred revenue and expense acc

Dr A/c 9111/ Cr A/c 6111: A

Dr A/c 5111/ Cr A/c 9111: A + 20,000
Dr A/c 9111/ Cr A/c 4211: 20,000

90% expense for suplementation of income and

Dr A/c 4211/ Cr A/c 334: 20000 * 90%

10% for set aside a reserve fund to stabilize incomes.

Dr A/c 4211/ Cr A/c 4315: 20000 * 10%
and all of expense is legal )
nd to stabilize incomes.

A/c 00821
100,000 75,000
A/c 5111 5,000
20,000
20,000

A+20000 A
20,000
 Ex4: Some information from bookkeeping of Public Non profit Entity B (that recurrent expenses are covered by the Government) in 2018:
(Unit: ‘000,000 VND)
- State budget Estimate allocated (recurrent expenditure): 100,000 (and the closing balance of A/c 00821: 20,000)
The total amount of recurrent expenses: 80,000 (this agency has already paid by cash or withdrawal from State budget estimates and all of ex
This saving funds (if any) will be used as follows: 5% to set aside fund for development of administrative operations; 80% to set aside the fund
income; 7% to set aside the reward/bonus fund; 8% to set aside the welfare fund. (according to internal expenditure regulation)
Required: Determine the income generated within 2018 of this Entity and prepare journal entries for that.

Saving amount = Closing balance of a/c 00821: 20000

A/c 6111 A/c 5111

A/c 112 (at treasury)

20,000

A/c 9111
A A+20000
A/c 4211
A A 20000 A+20000
20000 20000

A/c 4314

1000

A/c 334 A/c 4313

16000 16000

A/c 4311

1400

A/c 4312

- 1600

After determining saving amount, withdrawn from Statebudet Estimate to Treasury Account

Dr A/c 112 (at Treasury): 20,000

Cr A/c 5111: 20,000
And: Cr A/c 00821: 20,000

Determined the result & transferred revenue and expense acc

Dr A/c 9111/ Cr A/c 6111: A

Dr A/c 5111/ Cr A/c 9111: A + 20,000
Dr A/c 9111/ Cr A/c 4211: 20,000

905% to set aside fund for development of administrative operations; Dr A/c 4211/ Cr A/c 4314:
80% to set aside the fund for supplementation of income; : Dr A/c 4211/ Cr A/c 4313: 20,000 * 80% - Dr A/c 4313/ Cr A/c 334: ...
7% to set aside the reward/bonus fund;
8% to set aside the welfare fund. (according to internal expenditure regulation) % expense for suplementation of income and
ernment) in 2018:

estimates and all of expense is legal )

% to set aside the fund for supplementation of
gulation)

A/c 00821
100,000
A/c 5111 80,000
20,000
20,000

A
20,000
/c 4313/ Cr A/c 334: ...

ation of income and

Some information from bookkeeping of Agency A in 2018:
(Unit: ‘000,000 VND)
- State budget Estimate allocated (recurrent expenditure): 100,000 (and the closing balance of A/c 00821: 20,000)
The total amount of recurrent expenses: 80,000 (this agency has already paid by cash or withdrawal from State budget estimates and all of expense is le
This saving funds (if any) will be used as follows: 90% expense for suplementation of income and 10% for set aside a reserve fund to stabilize incomes.
Required: Determine the savings funds in 2018 of this Agency and prepare journal entries for that.

Saving amount = Closing balance of a/c 00821 + Closing balance of A/c 3371 (for recurr) = 20,000 + 5,000

A/c 6111
A/c 112 (at treasury) A/c 111, 112 A/c 3371 (for recurr)

20,000
5000 5000 5000

A/c 9111
A A+25000
A/c 4211
A A 25,000
25,000 25,000

A/c 334

A/c 4315
 0

After determining saving amount, withdrawn from Statebudet Estimate to Treasury Account

Dr A/c 112 (at Treasury): 20,000

Cr A/c 5111: 20,000
And: Cr A/c 00821: 20,000

Determined the result & transferred revenue and expense acc

Dr A/c 9111/ Cr A/c 6111: A

Dr A/c 5111/ Cr A/c 9111: A + 20,000
Dr A/c 9111/ Cr A/c 4211: 20,000

90% expense for suplementation of income and

Dr A/c 4211/ Cr A/c 334: 20000 * 90%

10% for set aside a reserve fund to stabilize incomes.

Dr A/c 4211/ Cr A/c 4315: 20000 * 10%
and all of expense is legal )
nd to stabilize incomes.

A/c 00821
100,000 75,000
A/c 5111 5,000
20,000
20,000

A+25000 A
20,000
5000
A/c 5111 A/c 111 A/c 112 ( at bank) A/c 112 (at Treasury)

21,000 200,000 358,000

15,000 20,000 358,000
358,000 1,000
136,000 35,000
30,000 15,000
30,000 20,000
20,000
20,000 109,000
30,000

660,000
196,000
109,000

965,000 A/c 36612 A/c 211 A/c 9111

660,000
35,000 50,000
30,000 50,000
5,000 305,000

A/c 3611 A/c 4211

A/c 334
400,000 50,000
42,000 20,000
358,000 30,000

A/c 214
A/c 332 A/c 334
136,000 20,000
136,000 305.000 * X%
20,000
Unused amount = Saving amount = Closing balance of A/c 00821 + Closing balance of A/c 3371 = 196,000 + 109,000 =
 A/c 112 (at Treasury) A/c 3371 A/c 6111
A/c 00821
196,000 200,000 21,000 1,000,000
21,000 15,000 200,000
35,000 30,000 358,000
15,000 400,000 136,000
20,000 94,000 30,000
A/c 141 30,000 50,000
30,000 30,000
20,000 20,000 109,000 20,000
109,000 20,000 196,000
196,000
660,000

A/c 152
A/c 9111
965,000 35,000 30,000

305,000 5,000

A/c 3311

A/c 4211 15,000 15,000

305,000

A/c 334 A/c 4315

305.000 * X%
of A/c 3371 = 196,000 + 109,000 = 305,000
 A/c 5111 A/c 111 A/c 112 ( at bank) A/c 112 (at Treasury)

21,000 200,000 358,000

15,000 50,000 20,000 358,000
358,000 1,000
136,000 35,000 224,500
30,000 15,000 224,500
30,000 20,000
20,000 50,000

20,000 109,000
30,000 109,000
50,000
710,000
146,000
109,000

965,000 A/c 36612 A/c 211 A/c 9111

660,000
35,000 50,000
30,000 50,000
5,000

A/c 3611
A/c 1371 A/c 334
400,000 50,000
50,000 42,000 20,000
50,000 358,000 30,000
50,000 lll
- lll
224,500 224,500
A/c 214
A/c 332 A/c 334
136,000 20,000
A/c 4211 136,000 305.000 * X%
 50,000 20,000
224,500 305,000
30,500

Unused amount = Saving amount = Closing balance of A/c 00821 + Closing balance of A/c 3371 = 196,000 + 109,000 =

Saving amount=Closing balance of A/c 00821 + Closing balance of A/c 3371 + Closing balance of A/c 1371
 A/c 112 (at Treasury) A/c 3371 A/c 6111
A/c 00821
146,000 200,000 21,000 1,000,000
109,000 21,000 15,000 200,000
224,500 35,000 30,000 358,000
15,000 400,000 136,000
30,500 20,000 94,000 30,000
A/c 141 30,000 50,000
30,000 30,000
50,000
20,000 20,000 109,000 20,000
109,000 20,000 146,000

660,000

A/c 152
A/c 9111
965,000 35,000 30,000

305,000 5,000

A/c 3311

15,000 15,000

A/c 334 A/c 4315

305.000 * X% 30,500
 30,500

of A/c 3371 = 196,000 + 109,000 = 305,000

371 + Closing balance of A/c 1371 305,000

 A/c 5111 A/c 111 A/c 112 ( at bank) A/c 112 (at Treasury)

21,000 200,000 358,000

15,000 50,000 20,000 358,000
358,000 1,000
136,000 35,000 194,000
30,000 15,000 194,000
30,000 20,000
20,000 50,000

20,000 109,000 Pr
30,000 109,000
50,000
710,000
146,000
109,000

965,000 A/c 36612 A/c 211 A/c 9111

660,000
35,000 50,000
30,000 50,000
5,000

A/c 3611
A/c 1371 A/c 334
400,000 50,000
50,000 42,000 20,000
50,000 358,000 30,000
50,000 50,000
- 50,000
194,000 194,000
A/c 214
A/c 332 A/c 334
136,000 20,000
A/c 4211 136,000 305.000 * X%
 20,000
15,250 305,000
244,000
21,350
24,400

Unused amount = Saving amount = Closing balance of A/c 00821 + Closing balance of A/c 3371 = 196,000 + 109,000 =
A/c 4314
Saving amount=Closing balance of A/c 00821 + Closing balance of A/c 3371 + Closing balance of A/c 1371
15,250

A/c 4313
50,000
244,000
194,000
194,000

A/c 4311

21,350

A/c 4312

24,400
 A/c 112 (at Treasury) A/c 3371 A/c 6111
A/c 00821
146,000 200,000 21,000 1,000,000
109,000 21,000 15,000 200,000
194,000 35,000 30,000 358,000
15,000 400,000 136,000
61,000 20,000 94,000 30,000
A/c 141 - 30,000 50,000
30,000 30,000
50,000
20,000 20,000 109,000 20,000
109,000 20,000 146,000

660,000

A/c 152
A/c 9111
965,000 35,000 30,000

305,000 5,000

A/c 3311

15,000 15,000

A/c 334 A/c 4315

305.000 * X% 244,000
 244,000

of A/c 3371 = 196,000 + 109,000 = 305,000

371 + Closing balance of A/c 1371 305,000

A/c 512 A/c 3372 A/c 112 (at Treasury)

1,000 1,000
200 200 make payment to expenses (directly)
200

A/c 36622 A/c 152, 153

purchased material or tool (into
120 120 inventory)
120 120 120 120 (isssued tool or materia for using
120
500 Reveived Aids in kinds (material or tool) 500

A/c 211, 213

A/c 36621
58 58 580 580
580 580

378 100 100

378 100 100

Returned to the donor by cash

700 Aids in Fixed Assets 700

A/c 9111

378 378
-
230 Intagible Aids
 A/c 612 A/c 00421

1,000
nses (directly) 900
200 (Cleared advanced)

100
(100)
Returned to the donor by
cash
(isssued tool or materia for using
120

A/c 214
A/c 00422
58 58
500 500
700 700
230 230
378 (included the vouchers relating to Recoring State budget (recoginized reven
378
230
udget (recoginized revenue and expenses State Budget)
 A/c 512 A/c 3372 A/c 112 (at Treasury)

25,000 800,000 800,000

300,000 150,000 150,000
15,000 15,000
300,000 300,000
107,400 107,400 107,400
40,800 40,800 40,800
115,000
10,000
186,800 186,800
186,800 186,800
598,200
598,200

A/c 9111

598,200 A/c 36621 A/c 211

598,200
1,000,000 1,000,000
- 150,000 150,000
115,000

1,035,000 1,150,000

A/c 36622 A/c 152

15,000 15,000
10,000 10,000

5,000 5,000

Unused amount = Closing balance of A/c 00421 (if all the advanced had been

Unused amount = 186.800

 A/c 112 (at bank) A/c 111 A/c 612

107,400 300,000 10,000

107,400 300,000 25,000
300,000
120,000
28,200
115,000

598,200
598,200

A/c 214

115,000

115,000

A/c 211 A/c 334 A/c 332

120,000
12,600 40,800
107,400

A/c 152

the advanced had been cleared) = closing balance of A.c 3372 = closing balance of a/c 111+112 (at bank and Treasury)
 A/c 00421

800,000
465,000
148,200

186,800
(186,800)

A/c 332 A/c 00422

40,800 1,000,000
25,000 1,000,000
25,000
 Make payment to Superior Agency

Make payment to State Budget

A/c 3332 A/c 3373 A/c 111, A/c 112 (bank)

Collected fee X
Payables to State Budget 1,000 1,000
600 100 100
500 500 Collected charge Y
500 500
A/c 336

Payables to Superiot Agency

150 150
150

750

A/c 514

120 120
Transferred to revenue

A/c 36632

170 170
170 170
 A/c 36621

400 400
40 40

330 60
330
A/c 9111

330

Unused amount = Closing balance of A.c 014 = Closing bal

to Superior Agency

Make payment to State Budget

A/c 111, A/c 112 (bank) A/c 112 (at Treasury) A/c 614

600

1,500 1,500
Put into Treasury Account to control after al least 5 days 150

750

120 120
Make payment to expenses

A/c 152. 153

30 30
170 170 80 80
60 60

A/c 211, 213

400 400
 A/c 214

40 40

60
330 330
A/c 9111

330

= Closing balance of A.c 014 = Closing balance of A/c 3373 = Closing balance of A/c 111 + 112 (at bank and Treasury)
A/c 014

750
120 (at the same time)
170
400

60
 Make payment to Superior Agency

Make payment to State Budget

A/c 3332 A/c 3373 A/c 111, A/c 112 (bank)

Collected fee X
Payables to State Budget 1,000 1,000
600 100 100
500 500 Collected charge Y
500 500
A/c 336

Payables to Superiot Agency

150 150
150

750

A/c 514

120 120
Transferred to revenue

A/c 36632

170 170
170 170
 A/c 36621

400 400
40 40

330 60
60 60
A/c 9111

390 390 330

60
A/c 4211

60
Unused amount = Closing balance of A.c 014 = Closing bal
to Superior Agency

Make payment to State Budget

A/c 111, A/c 112 (bank) A/c 112 (at Treasury) A/c 614

600

1,500 1,500
Put into Treasury Account to control after al least 5 days 150

750

120 120
Make payment to expenses

A/c 152. 153

30 30
170 170 80 80
60 60

A/c 211, 213

400 400
 A/c 214

40 40

60
330 330
A/c 9111

390
60

= Closing balance of A.c 014 = Closing balance of A/c 3373 = Closing balance of A/c 111 + 112 (at bank and Treasury)
A/c 014

750
120 (at the same time)
170
400

60 60
 A/c 3332 A/c 3373 A/c 111 A/c 112 (at Treasury)

655,000 255,000 100,000 100,000 100,000

400,000 255,000 500,000 500,000 100,000 500,000 93,975
85,000 250,000 250,000 500,000 250,000 35,700
400,000 1,000,000 25,000 250,000 1,000,000 35,000
100,000
93,975 4,000 25,000 47,000
A/c 336 35,700 25,000
35,000 4,000 50,000
185,000 85,000 47,000 330,000
100,000 21,000 10,000
50,000 655,000
340,000 185,000

383,325
387,325
387,325

A/c 514

93,975 A/c 141 A/c 334

35,700
35,000 25,000 105,000
21,000 25,000 11,025
50,000 93,975
34,000
20,000

289,675 A/c 9111

 387,325 677,000 A/c 152
289,675
47,000
677,000 387,325 20,000
677,000 387,325 27,000

A/c 4211
A/c 2411 A/c 211
387,325
340,000 340,000
340,000
340,000

St1: Unused amount = Saving amount = Closing balance of A/c 014 = Closing balance A/c 3373 = Closing balance of A/c 111,112 = 387.3

St2: Unused amount shall be transferred to the next year

 A/c 112 (at bank) A/c 614 A/c 014

1,000,000 105,000 510,000

1,000,000 24,675 500,000 93,975
93,975 35,000 35,700
93,975 20,000 35,000

21,000 47,000
50,000 21,000
34,000 50,000
340,000
289,675
289,675 387,325
387,325

A/c 332

35,700
35,700
 A/c 36632

47,000
20,000
27,000

A/c 36631 A/c 214

340,000 34,000
34,000
34,000
306,000

lance of A/c 111,112 = 387.325

 A/c 3332 A/c 3373 A/c 111 A/c 112 (at Treasury)

655,000 255,000 100,000 100,000 100,000

400,000 255,000 500,000 500,000 100,000 500,000 93,975
85,000 250,000 250,000 500,000 250,000 35,700
400,000 1,000,000 25,000 250,000 1,000,000 35,000
100,000
93,975 4,000 25,000 47,000
A/c 336 35,700 25,000
35,000 4,000 50,000
185,000 85,000 47,000 330,000
100,000 21,000 10,000
50,000 655,000
340,000 185,000

383,325
387,325

A/c 514

93,975 A/c 141 A/c 334

35,700
35,000 25,000 105,000
21,000 25,000 11,025
50,000 93,975
34,000
20,000

289,675 A/c 9111

 289,675 A/c 152
289,675
47,000
289,675 - 20,000
289,675 - 27,000

A/c 4211
A/c 2411 A/c 211
-
340,000 340,000
340,000
340,000

St1: Unused amount = Saving amount = Closing balance of A/c 014 = Closing balance A/c 3373 = Closing balance of A/c 111,112 = 387.3

St2: Unused amount shall be transferred to the next year

 A/c 112 (at bank) A/c 614 A/c 014

1,000,000 105,000 510,000

1,000,000 24,675 500,000 93,975
93,975 35,000 35,700
93,975 20,000 35,000

21,000 47,000
50,000 21,000
34,000 50,000
340,000
289,675
289,675 387,325

A/c 332

35,700
35,700
 A/c 36632

47,000
20,000
27,000

A/c 36631 A/c 214

340,000 34,000
34,000
34,000
306,000

lance of A/c 111,112 = 387.325