CLIENT: ACE THE FUTURE MEDIA

YE 31.12.19 CASH SECTION

Scope Final
Currency/Unit: VND

Sheet Sheet name

C.101 Leadsheet
C.A01 Cash on hand
C.B01 Cash at bank
C.B02 Bank deposit
C.C01 Cash review
C.D01 Cut off
C.E01 Confirmation control
SECTION Prepaper:
Reviewer:

Status Adjustment
done no
done no
done no
done no
done no
done no
follow up
Client: ACE THE FUTURE MEDIA
YE 31.12.19
Scope: Final
Currency: VND

Account Code Cir 200 code Description

1111 111 111 Tiền Việt Nam

1122 111 111 Tiền Doremon Bank
1123 111 111 Tiền USD Doremon Bank
1281 111 111 Tiền gửi tiết kiệm Doremon Bank
Total

Adjustment
We propose adjustment to revaluate USD amount of bank account 1123 at year end:
Dr 6351 Dr Financial expenses 45,796,800
Cr 1123 Cr Cash at bank (45,796,800)

We propose adjustment to record under- interest income

Dr 138 Receivables from bank 92,871,776
Cr 5151 Interest income (92,871,776)

Note for FS
Audited
Section Notes
31 Dec 19
Cash 1 Cash on Hand -
Cash 2 Cash in Bank -
Cash 3 Term Deposit -
Cash in Transit
Total -
Control LS - -
Diff - -

Conclusion:
The account is fairly stated at 31.12.2019
 PM
TE
SAD

Unaudited Audited
Section Adj
31 Dec 19 31 Dec 19
Cash on hand 6,305,000
Cash at bank 8,152,122,750
Cash at bank 1,029,196,800
Bank deposit 5,108,972,000
14,296,596,550 - -
Client: ACE THE FUTURE MEDIA
Period: 31.12.19
Scope: Final
Currency: VND

Objective:
To ensure the account was recorded reasonably at 31.12.2019

Workdone:
- Obtain the cash count minute at 31.12.2019
- Investigate the difference (if any)

Finding:
Description Currency
CN QUẬN 10 VND
CN THỦ ĐỨC VND
Total
Control with TB
Diff

Conclusion
The objective was met
CASH ON HAND

ctr-[

Per Cash Count

TIÊN Ref Diff. Note
Minute
2,700,000 C.101.1 2,700,000 -
3,605,000 C.101.2 3,605,000 -
6,305,000
6,305,000 C.101
-
Client: ACE THE FUTURE MEDIA
Period: 31.12.19
Scope: Final
Currency: VND

Objective:
To ensure the account was recorded reasonably at 31.12.2019

Workdone:
- Obtain the bank statements at 31.12.2019
- Reconcile the amount on GL and bank statement
- Investigate the difference (if any)
- Revaluate foreign currency amounts

Finding:

VND Account Code Cir 200 code Bank

1122 111 111 Doremon
1123 111 111 Doremon

Conclusion
The objective was met
 CASH AT BANK

Per book Per bank statement

Description Currency VND USD Ref.
Tiền Doremon Bank VND 8,152,122,750 C.A02.1
Tiền USD Doremon Bank USD 1,029,196,800 44,700.00 C.A02.2
9,181,319,550 44,700 -
Control with TB 9,181,319,550 C.101
Diff -
 FX USD/VND at 31.12.19
Doremon bank (most traded)

Buying 22,000
Selling 22,790

Per bank statement REVALUATION

Amount Diff Revaluated Diff
8,152,122,750
44,700.00 983,400,000 45,796,800 1/
44,700 983,400,000 45,796,800

1/ Client has not yet revaluated USD-balance bank account at year end.

We propose adjustment to revaluate USD amount of bank account 1123

Dr 6351 Dr Financial ex 45,796,800
Cr 1123 Cash at bank (45,796,800)

VALUATION
e bank account at year end.

amount of bank account 1123 at year end:

Client: ACE THE FUTURE MEDIA
Period: 31.12.19
Scope: Final
Currency:VND

Objective:
To ensure the account was recorded reasonably at 31.12.2019

Workdone:
Obtain deposit contract
Reconcile with TB
Recalculate interest
Investigate the difference (if any)

Finding:
Summary
No Bank Amount Start date
1 DOREMON BANK 2,000,000,000 31-Jul-19
2 DOREMON BANK 3,000,000,000 23-May-19

PBC Prepare By Client

Amount From To
2,000,000,000 31-Jul-19 30-Jul-20

90
3,000,000,000 23-May-19 21-Aug-19
3,054,000,000 22-Aug-19 20-Nov-19
3,108,972,000 21-Nov-19 19-Feb-20
WRONG!

Balance at 31.12.19
Per TB
Diff

Adjustment
We propose adjustment to record under- interest income
Dr 138 Receivables from bank 92,871,776
Cr 5151 Interest income (92,871,776)

Account Docs date Type

5151 21-Aug-19 BC011
5151 20-Nov-19 BC023
5151 31-Dec-19 OPERATING

Conclusion:
The objective was met
BANK DEPOSIT

Due date Term % pa Note

30-Jul-20 1 year 8.0%
21-Aug-19 90 days 7.2% Lãi nhập gốc KH chưa rút tiền

Recalculate interest

Interest % From To No. of days

160,000,000 8% 31-Jul-19 31-Dec-19 153

54,000,000 7.20% 23-May-19 21-Aug-19 90

54,972,000 7.20% 22-Aug-19 20-Nov-19 90
27,980,748 7.20% 21-Nov-19 31-Dec-19 40

5,108,972,000 Total interest

5,108,972,000 C.101 interest accrued
- Not yet accrue

NHỚ CREDIT LÀ ÂM: HAI CÁI TRÁI DẤU

Docs No Code Description Off-acc Dr Cr

PKT73 NH03 Lai nhap goc tien gui 1281 - 54,972,000
PKT2 NH03 Lai tien gui nhap goc 1281 - 54,000,000
PKT61 NH02 Ket chuyen doanh thu 9111 108,972,000 -
Interest Note
68,000,000.00 Need to be accrued: nên đc ghi nhận tích lũy vào cuối năm

54,000,000 công thức cũ 365

54,972,000
24,871,776 Need to be accrued

201,843,776
108,972,000
92,871,776

PL
PL
PL
Client: ACE THE FUTURE MEDIA
Period: 31.12.19
Scope: Final
Currency: VND

Objective
To check whether cash receipt and cash disbursement comply with our understandi

Workdone
- Reviewed GL and inquired client about the nature of cash account
- Identified the unusual cash transactions

Findings
1/ Cash on Hand
Cash receipt: mainly pertained to cash withdrawal from bank, advance refund

Cash disbursement: mainly pertained to advance money to employees, payment for

admin expenses such as stationeries, serving guest, business relation expenses

Nature Cash Reciept

1122 330,200,000
Cash withdrawal from bank 330,200,000
1411 63,200,000
Công tác phí -
Tạm ứng làm card visit cho NV -
Tạm ứng tiền tiếp khách -
Tạm ứng tiếp khách -
Thu tiền tạm ứng 63,200,000
6423 -
Chi phí tiếp khách, gặp gỡ đối tác -
Văn phòng phẩm -
Grand Total 393,400,000

Cash on hand disbursement > 20mil

Account
1111
 1111
1111
Conclusion
No unusual transaction
 CASH REVIEW

h disbursement comply with our understandings

the nature of cash account

2/ Cash in bank
Cash receipt:
Mainly pertained to cash collection from customers, revenue from youtu

Cash disbursement:

Purchase of fixed asset, salary payment, COS

Nature
Cash disbursement 1111
- 1281
- 1311
71,800,000 2111
14,200,000 2112
2,600,000 2113
44,200,000 2421
10,800,000 3311
- 3341
315,295,000 3411
263,134,000 4111
52,161,000 5111
387,095,000 5112
6321
6322
6351
6411
6423
Grand Total

Docs date Type Docs No Code

1-Mar-19 PC PC001 TM02
 29-Jul-19 PC PC001 TM02
24-Oct-19 PC PC001 TM02

Này là kiểm tra xem có nghiệp vụ nào cao bất thường k

to cash collection from customers, revenue from youtube…

asset, salary payment, COS

Cash Reciept Cash disbursement

- 330,200,000
- 5,000,000,000
10,935,000,000 -
- 350,000,000 FA
- 632,000,000 FA
- 700,000,000 FA
- 429,000,000
- 6,561,000,000
- 855,100,000
1,500,000,000 700,000,000
2,368,000,000 -
18,160,000,000 -
4,025,000,000 -
- 7,264,000,000 COGS
- 2,817,500,000 COGS
- 53,156,250 Finance Exp
- 579,343,200 Selling Exp
- 1,535,381,000 Selling Exp
36,988,000,000 27,806,680,450

Description Off-acc Dr Cr
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 20,724,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 21,294,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 22,249,000.00
PL
Account Docs date Type Docs No Code Description
1111 1-Mar-19 PC PC001 TM02 Chi phí tiếp khách, gặp gỡ đối tác
1111 29-Jul-19 PC PC001 TM02 Chi phí tiếp khách, gặp gỡ đối tác
1111 24-Oct-19 PC PC001 TM02 Chi phí tiếp khách, gặp gỡ đối tác
Off-acc Dr Cr PL
6423 - 20,724,000.00
6423 - 21,294,000.00
6423 - 22,249,000.00
Văn phòng - ###
AccountDocs date Type Docs No Code
1122 1-Jan-19 Peter
1122 1-Jan-19
1122 1-Jan-19
1122 1-Jan-19 OPERATING LOAN-V-0NH05
1122 11-Jan-19
1122 13-Jan-19 OPERATING PKT72 NH02
1122 15-Jan-19 Quang
1122 15-Jan-19 OPERATING PKT19 NH02
1122 18-Jan-19 PT01 PKT30 TM02
1123 19-Jan-19 OPERATING BC010 2124
1122 22-Jan-19 PT01 PKT51 TM02
1122 29-Jan-19 PT01 PKT51 TM02
1122 31-Jan-19
1122 31-Jan-19
1122 31-Jan-19
1122 31-Jan-19
1122 31-Jan-19
1122 31-Jan-19
1122 31-Jan-19
1122 11-Feb-19 OPERATING PKT61 NV02
1122 19-Feb-19 OPERATING PKT100 NH02
1122 24-Feb-19 OPERATING PKT65 NH02
1122 25-Feb-19 OPERATING PKT65 NH02
1122 27-Feb-19 PT01 PKT51 TM02
1122 28-Feb-19
1122 28-Feb-19
1122 28-Feb-19
1122 28-Feb-19
1122 28-Feb-19
1122 28-Feb-19
1122 28-Feb-19
1122 1-Mar-19 PT01 PKT83 TM02
1122 1-Mar-19 PT01 PKT51 TM02
1122 2-Mar-19
1122 2-Mar-19
1122 2-Mar-19 OPERATING PKT28 NH02
1122 9-Mar-19 OPERATING PKT43 NV00
1122 13-Mar-19 OPERATING PKT59 TM02
1122 15-Mar-19 OPERATING PKT8
1122 15-Mar-19
1123 15-Mar-19 OPERATING BN0010 3425
1122 30-Mar-19
1122 30-Mar-19
1122 31-Mar-19
1122 31-Mar-19
1122 31-Mar-19
1122 31-Mar-19
1122 31-Mar-19
1122 31-Mar-19
1122 31-Mar-19
1123 2-Apr-19 OPERATING BN0010 3425
1122 4-Apr-19 OPERATING PKT9 NH02
1122 6-Apr-19
1122 6-Apr-19
1123 9-Apr-19 OPERATING PT0010 3451
1122 11-Apr-19 OPERATING PKT96 NV00
1122 13-Apr-19 PT01 PKT34 TM02
1123 13-Apr-19 00C1 BC0010 3425
1122 14-Apr-19 PT01 PKT36 TM02
1122 14-Apr-19 PT01 PKT51 TM02
1122 29-Apr-19 PT01 PKT51 TM02
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1122 30-Apr-19
1123 2-May-19 OPERATING BN0010 3425
1122 13-May-19 PT01 PKT51 TM02
1122 15-May-19 OPERATING PKT76 NV00
1122 23-May-19 BC009 PKT24 BM098
1122 26-May-19 OPERATING PKT39 NH02
1122 30-May-19
1122 30-May-19
1122 31-May-19
1122 31-May-19
1122 31-May-19
1122 31-May-19
1122 31-May-19
1122 31-May-19
1122 31-May-19
1122 31-May-19 PT01 PKT51 TM02
1122 2-Jun-19 OPERATING PKT17
1122 2-Jun-19
1122 10-Jun-19 OPERATING PKT45 NH02
1122 11-Jun-19 OPERATING PKT75 NV00
1122 12-Jun-19 OPERATING PKT58 NH02
1122 17-Jun-19
1122 17-Jun-19
1122 19-Jun-19 OPERATING PKT4 NH02
1122 20-Jun-19 PT01 PKT51 TM02
1122 21-Jun-19 OPERATING PKT41 NH02
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19
1122 30-Jun-19 PT01 PKT51 TM02
1122 11-Jul-19 OPERATING PKT67 NV00
1122 20-Jul-19 PT01 PKT14 TM02
1122 20-Jul-19 PT01 PKT51 TM02
1122 29-Jul-19 PT01 PKT51 TM02
1122 30-Jul-19
1122 30-Jul-19
1122 30-Jul-19
1122 30-Jul-19
1122 31-Jul-19
1122 31-Jul-19
1122 31-Jul-19
1122 31-Jul-19
1122 31-Jul-19
1122 31-Jul-19
1122 31-Jul-19
1122 31-Jul-19 OPERATING PKT55 NH02
1122 11-Aug-19 OPERATING PKT87 NV00
1122 12-Aug-19 PT01 PKT44 TM02
1122 14-Aug-19
1122 14-Aug-19
1122 30-Aug-19
1122 30-Aug-19
1122 31-Aug-19
1122 31-Aug-19
1122 31-Aug-19
1122 31-Aug-19
1122 31-Aug-19
1122 31-Aug-19
1122 31-Aug-19
1122 1-Sep-19 OPERATING PKT15 NH02
1122 3-Sep-19 OPERATING PKT35 NH02
1122 6-Sep-19 OPERATING PKT64 NH02
1122 10-Sep-19 OPERATING PKT11 NV00
1122 18-Sep-19 OPERATING PKT64
1122 18-Sep-19
1122 23-Sep-19 PT01 PKT51 TM02
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 30-Sep-19
1122 3-Oct-19 OPERATING PKT56 NH02
1122 11-Oct-19 OPERATING PKT35 NV00
1122 16-Oct-19 OPERATING LOAN-V-003
1122 17-Oct-19 PT01 PKT51 TM02
1122 18-Oct-19 OPERATING PKT40 NH02
1122 22-Oct-19 OPERATING PKT93 TM02
1122 24-Oct-19 OPERATING PKT90 NH02
1122 24-Oct-19 PT01 PKT51 TM02
1122 26-Oct-19 OPERATING PKT55 NH02
1122 27-Oct-19 PT01 PKT51 TM02
1123 29-Oct-19 OPERATING BN010 3425
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19
1122 30-Oct-19 OPERATING PKT33 NH02
1122 4-Nov-19 OPERATING PKT86 NH02
1122 6-Nov-19 OPERATING PKT17 NH02
1122 11-Nov-19 OPERATING PKT92 NV00
1122 27-Nov-19 OPERATING PKT14 NH02
1122 29-Nov-19
1122 29-Nov-19
1122 30-Nov-19
1122 30-Nov-19
1122 30-Nov-19
1122 30-Nov-19
1122 30-Nov-19
1122 30-Nov-19
1122 30-Nov-19
1122 30-Nov-19 PT01 PKT51 TM02
1122 11-Dec-19 OPERATING PKT45 NV00
1122 20-Dec-19 OPERATING PKT65 NH02
1122 24-Dec-19 OPERATING PKT94 NH02
1122 30-Dec-19
1122 30-Dec-19
1122 30-Dec-19 PT01 PKT51 TM02
1122 31-Dec-19
1122 12/31/2019
1122 12/31/2019
1122 12/31/2019
1122 43830
1122 43830
1122 43830
1122 43830 OPERATING PKT62
Description Off-acc Dr Cr
Thu gop von 4111 200,000,000.00 -
Purchasing laptop 2112 - 500,000,000.00
Purchasing laptop 2421 - 300,000,000.00
Loan received 3411 700,000,000.00 -
Decorating office 2111 - 350,000,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,335,000.00
Nhan tien gop von tu Nguyen Van Quang 4111 800,000,000.00 -
Facebook fanpage - chi phi quang cao facebook 6411 - 21,300,000.00
Cash withdrawal from bank 1111 - 13,000,000.00
Nhan von gop tu công ty mẹ 40000$ (ti gia 23000) 4111 920,000,000.00 -
Cash withdrawal from bank 1111 - 14,500,000.00
Cash withdrawal from bank 1111 - 12,600,000.00
Doanh thu tu YouTube thang 1 5111 1,000,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 1 6321 - 400,000,000.00
Doanh thu tu Mobiphone thang 1 5112 250,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 1 6322 - 175,000,000.00
Chi phi thue van phong thang 1 6423 - 100,000,000.00
Tien internet thang 1 6423 - 5,000,000.00
Tien điện thang 1 6423 - 20,000,000.00
Salary for T1/2017 3341 - 51,700,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 29,520,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,250,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,208,000.00
Cash withdrawal from bank 1111 - 14,500,000.00
Doanh thu tu YouTube thang 2 5111 1,200,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 2 6321 - 480,000,000.00
Doanh thu tu Mobiphone thang 2 5112 300,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 2 6322 - 210,000,000.00
Chi phi thue van phong thang 2 6423 - 100,000,000.00
Tien internet thang 2 6423 - 5,000,000.00
Tien điện thang 2 6423 - 22,000,000.00
Cash withdrawal from bank 1111 - 13,000,000.00
Cash withdrawal from bank 1111 - 20,000,000.00
thu tien tu advertising thang 1 1311 750,000,000.00 -
payment for cho nghe si (advertising revenue) thang 1 3311 - 450,000,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 20,000,000.00
Salary for T2/2017 3341 - 51,700,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 20,000,000.00
Loan paymenT TRA VAY KHOAN 1 3411 - 175,000,000.00
6351 - 23,625,000.00
Chi tiền quang cao google Adwork (3000$) ti gia 23000 6411 - 69,000,000.00
thu tien tu advertising thang 2 1311 900,000,000.00 -
payment for cho nghe si (advertising revenue) thang 2 3311 - 540,000,000.00
Doanh thu tu YouTube thang 3 5111 1,300,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 3 6321 - 520,000,000.00
Doanh thu tu Mobiphone thang 3 5112 260,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 3 6322 - 182,000,000.00
Chi phi thue van phong thang 3 6423 - 100,000,000.00
Tien internet thang 3 6423 - 5,000,000.00
Tien điện thang 3 6423 - 20,420,000.00
Chi tiền quang cao google Adwork (2000$) ti gia 21870 6411 - 43,740,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 20,000,000.00
Desk, chair for office 2112 - 70,000,000.00
Sofa for office in Jan 2014 2421 - 20,000,000.00
Chi tiền quang cao google Adwork (4000$) ti gia 22500 6411 - 90,000,000.00
Salary for T3/2017 3341 - 51,700,000.00
Cash withdrawal from bank 1111 - 12,000,000.00
Nhan von gop 20000 USD (ti gia 22400) 4111 448,000,000.00 -
Cash withdrawal from bank 1111 - 13,000,000.00
Cash withdrawal from bank 1111 - 16,200,000.00
Cash withdrawal from bank 1111 - 15,000,000.00
Doanh thu tu YouTube thang 4 5111 1,350,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 4 6321 - 540,000,000.00
Doanh thu tu Mobiphone thang 4 5112 270,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 4 6322 - 189,000,000.00
thu tien tu advertising thang 3 1311 780,000,000.00 -
payment for cho nghe si (advertising revenue) thang 3 3311 - 468,000,000.00
Chi phi thue van phong thang 4 6423 - 100,000,000.00
Tien internet thang 4 6423 - 5,000,000.00
Tien điện thang 4 6423 - 20,000,000.00
Chi tiền quang cao google Adwork (1500$) ti gia 22040 6411 - 33,060,000.00
Cash withdrawal from bank 1111 - 11,000,000.00
Salary for T4/2017 3341 - 60,650,000.00
Cash deposit into bank 1281 - 3,000,000,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,312,000.00
thu tien tu advertising thang 4 1311 810,000,000.00 -
payment for cho nghe si (advertising revenue) thang 4 3311 - 486,000,000.00
Doanh thu tu YouTube thang 5 5111 1,400,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 5 6321 - 560,000,000.00
Doanh thu tu Mobiphone thang 5 5112 350,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 5 6322 - 245,000,000.00
Chi phi thue van phong thang 5 6423 - 100,000,000.00
Tien internet thang 5 6423 - 5,000,000.00
Tien điện thang 5 6423 - 20,000,000.00
Cash withdrawal from bank 1111 - 14,600,000.00
Loan paymenT TRA VAY KHOAN 1 3411 - 175,000,000.00
6351 - 17,718,750.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,647,000.00
Salary for T5/2017 3341 - 60,650,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,954,000.00
Air conditioner 2112 - 30,000,000.00
Air conditioner 2421 - 25,000,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 37,520,000.00
Cash withdrawal from bank 1111 - 11,800,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,199,000.00
Doanh thu tu YouTube thang 6 5111 1,500,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 6 6321 - 600,000,000.00
Doanh thu tu Mobiphone thang 6 5112 250,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 6 6322 - 175,000,000.00
thu tien tu advertising thang 5 1311 1,050,000,000.00 -
payment for cho nghe si (advertising revenue) thang 5 3311 - 630,000,000.00
Chi phi thue van phong thang 6 6423 - 100,000,000.00
Tien internet thang 6 6423 - 5,000,000.00
Tien điện thang 6 6423 - 20,000,000.00
Cash withdrawal from bank 1111 - 12,500,000.00
Salary for T6/2017 3341 - 69,600,000.00
Cash withdrawal from bank 1111 - 20,000,000.00
Cash withdrawal from bank 1111 - 15,000,000.00
Cash withdrawal from bank 1111 - 15,100,000.00
TOYOTA Camry - hung Phat - Inv 50001543656564 2113 - 700,000,000.00
mua bao hiem chay no - Fire insurance 2421 - 24,000,000.00
thu tien tu advertising thang 6 1311 750,000,000.00 -
payment for cho nghe si (advertising revenue) thang 6 3311 - 450,000,000.00
Doanh thu tu YouTube thang 7 5111 1,550,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 7 6321 - 620,000,000.00
Doanh thu tu Mobiphone thang 7 5112 310,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 7 6322 - 217,000,000.00
Chi phi thue van phong thang 7 6423 - 100,000,000.00
Tien internet thang 7 6423 - 5,000,000.00
Tien điện thang 7 6423 - 19,900,000.00
Gui tien vao tai khoan tien kiem 1281 - 2,000,000,000.00
Salary for T7/2017 3341 - 87,500,000.00
Cash withdrawal from bank 1111 - 15,000,000.00
Payment for buying camera 2112 - 32,000,000.00
Payment for buying camera 2421 - 60,000,000.00
thu tien tu advertising thang 7 1311 930,000,000.00 -
payment for cho nghe si (advertising revenue) thang 7 3311 - 558,000,000.00
Doanh thu tu YouTube thang 8 5111 1,600,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 8 6321 - 640,000,000.00
Doanh thu tu Mobiphone thang 8 5112 400,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 8 6322 - 280,000,000.00
Chi phi thue van phong thang 8 6423 - 100,000,000.00
Tien internet thang 8 6423 - 5,000,000.00
Tien điện thang 8 6423 - 20,000,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,865,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 21,340,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,378,000.00
Salary for T8/2017 3341 - 105,400,000.00
Loan paymenT TRA VAY KHOAN 1 3411 - 175,000,000.00
6351 - 11,812,500.00
Cash withdrawal from bank 1111 - 13,000,000.00
Doanh thu tu YouTube thang 9 5111 1,700,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 9 6321 - 680,000,000.00
Doanh thu tu Mobiphone thang 9 5112 340,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 9 6322 - 238,000,000.00
thu tien tu advertising thang 8 1311 1,200,000,000.00 -
payment for cho nghe si (advertising revenue) thang 8 3311 - 720,000,000.00
Chi phi thue van phong thang 9 6423 - 100,000,000.00
Tien internet thang 9 6423 - 5,000,000.00
Tien điện thang 9 6423 - 20,000,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 25,800,000.00
Salary for T9/2017 3341 - 105,400,000.00
Loan received 3411 800,000,000.00 -
Cash withdrawal from bank 1111 - 11,000,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 20,000,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 5,000,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,135,000.00
Cash withdrawal from bank 1111 - 11,300,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,999,000.00
Cash withdrawal from bank 1111 - 11,300,000.00
Chi tiền quang cao google Adwork (4800) ti gia 21459 6411 - 103,003,200.00
Doanh thu tu YouTube thang 10 5111 1,800,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 10 6321 - 720,000,000.00
Doanh thu tu Mobiphone thang 10 5112 450,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 10 6322 - 315,000,000.00
thu tien tu advertising thang 9 1311 1,020,000,000.00 -
payment for cho nghe si (advertising revenue) thang 9 3311 - 612,000,000.00
Chi phi thue van phong thang 10 6423 - 100,000,000.00
Tien internet thang 10 6423 - 5,000,000.00
Tien điện thang 10 6423 - 20,000,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,431,000.00
Facebook fanpage - chi phi quang cao facebook 6411 - 25,060,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,800,000.00
Salary for T10/2017 3341 - 105,400,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,052,000.00
thu tien tu advertising thang 10 1311 1,350,000,000.00 -
payment for cho nghe si (advertising revenue) thang 10 3311 - 810,000,000.00
Doanh thu tu YouTube thang 11 5111 1,860,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 11 6321 - 744,000,000.00
Doanh thu tu Mobiphone thang 11 5112 465,000,000.00 -
COS for Mobiphone revenue phan bo cho nghe si thang 11 6322 - 325,500,000.00
Chi phi thue van phong thang 11 6423 - 100,000,000.00
Tien internet thang 11 6423 - 5,000,000.00
Tien điện thang 11 6423 - 25,000,000.00
Cash withdrawal from bank 1111 - 13,000,000.00
Salary for T11/2017 3341 - 105,400,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,428,000.00
Chi phí tiếp khách, gặp gỡ đối tác 6423 - 1,068,000.00
thu tien tu advertising thang 11 1311 1,395,000,000.00 -
payment for cho nghe si (advertising revenue) thang 11 3311 - 837,000,000.00
Cash withdrawal from bank 1111 - 11,800,000.00
Doanh thu tu YouTube thang 12 5111 1,900,000,000.00 -
COS for Youtube revenue phan bo cho nghe si thang 12 6321 - 760,000,000
Doanh thu tu Mobiphone thang 12 5112 380,000,000 -
COS for Mobiphone revenue phan bo cho nghe si thang 12 6322 - 266,000,000
Chi phi thue van phong thang 12 6423 0 100000000
Tien internet thang 12 6423 0 5000000
Tien điện thang 12 6423 0 20000000
Loan paymenT TRA VAY KHOAN 1 3411 0 175000000
PL

Data
Off-acc Description Sum of Dr
1111 -
Cash withdrawa -
1281 -
Cash deposit i -
Gui tien vao ta -
1311 ###
2111 -
2112 -
2113 -
2421 -
Air conditioner -
mua bao hiem -
Payment for bu -
Purchasing lapt -
Sofa for office -
3311 -
3341 -
3411 ###
4111 ###
5111 ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
Doanh thu tu Y ###
5112 ###
Doanh thu tu 250,000,000
Doanh thu tu 450,000,000
Doanh thu tu 465,000,000
Doanh thu tu 380,000,000
Doanh thu tu 300,000,000
Doanh thu tu 260,000,000
Doanh thu tu 270,000,000
Doanh thu tu 350,000,000
Doanh thu tu 250,000,000
Doanh thu tu 310,000,000
Doanh thu tu 400,000,000
Doanh thu tu 340,000,000
6321 -
6322 -
6351 -
(empty) -
6411 -
6423 -
Total Result ###
Sum of Cr
330,200,000
330,200,000
5,000,000,000
3,000,000,000
2,000,000,000
-
350,000,000
632,000,000
700,000,000
429,000,000
25,000,000
24,000,000
60,000,000
300,000,000
20,000,000
6,561,000,000
855,100,000
700,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 7,264,000,000
2,817,500,000
53,156,250
53,156,250
579,343,200
1,535,381,000
27,806,680,450
 CASH CUT OFF
Client: ACE THE FUTURE MEDIA
Period: 31.12.19
Scope: Final
Currency:VND

Objective:
- To ensure the timing of cash recorded is appropriated

Workdones:
- Understand how cash account is recorded
- Trace to supporting documents
Findings:

We have review GL and find no transaction of transfering between banks in Dec 19

So no cut off cash.

Conclusion
Objective was met
CASH CUT OFF
Client: ACE THE FUTURE MEDIA
YE: 31.12.19
Period: Final
Currency: VND

Objective:
- To ensure the cash is recorded properly for the period ended 31 Dec 2019

Workdone:
Obtain confirmations from banks
Ref with client's records

Finding:
No Account Bank Description Currency

Conclusion
The account is fairly stated for Existence assertion
 Cover 0
Received 0
Cover 0%

0 0 Confirmation
Confirmations Confirmations
VND USD Ref VND
sent received
Confirmation
diff