Itrang 4 ‘. “ 7 VIMO: Tost: ‘TACB1:2; TIN DAI CUONG: KTCT. cic mon nim 3; nam 4; FS; £5; 6: F7: F8: 9 ACCA: Accounting CEAB v.v) {i page D On Thi HVTC hac ZALO: 0965 084 877. Click Youtube: Dia chi hoc thr: $6 nha 28- Ng6 176 Van H6i (Quan Bac Ti Liém) FORM 2: Presentation of data base, method of set ig indicators on the BALANCE SHEET. 1. Customer receivables 1. Debit balance - Items relating to ACCOUNT 131 section Assets on the BALANCE SHEET. + Short-term trade receivables + Long-term trade receivables - Source of data: + BALANCE SHEET as at 31° December of the previous year + Debit balance on ACCOUNT 131 individual ledger at the time of preparation of BALANCE SHEET + Account leder of acc 131 at the time of preparation of BALANCE SHEET - preperation method: +The column "Beginning balance” is based on the column "Ending balance” on the BALANCE SHEET at 31° December of the previous year to switch to the corresponding item inding balance” column ‘The " Short-Term Trade receivable" item is based on the debit balance on the DETAILED LEDGERS classified as short-term at the time of preparation of the BALANCE SHEET ‘The "Long-Term trade receivable” item is based on the debit balance on the detailed LEDGERS with classified as long-term at the time of preparation of the the BALANCE SHEET - Example: (Unit: 1,000 VND) ‘Glick & dy aé xem TH S a vedback ctla hoe vién TCDNI1 --ViMO-TIN BIC. KTCT (0965-084 577 Zao NLTK, NUT; TI 7 UXT; KTTCH:2: F3 ACCA TV+TA ‘Passed level F(Fi-F9) ching chi ACCALign hé gia sw cic mon: KTTCA(TV TANNLKT (TV.TA), TCON1234 (TV, TA), XSTK,NLTK,KTL, VIMO; VIMO; TCC1;2; ‘TACB1:2: TIN DAI CUONG: KTCT: cde mén nam 3: nam 4; F5: FS: 9 ACCA: Accounting CFAB v. {i page D On Thi HVTC hac ZALO: 0965 084 877. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) + Extracted from BALANCI [trang 2 BALANCE SHEET 123UN-1 Asset Code Ending balance | Beginning Disclosure balance Short-term trade 100,000 receivables Long-term trade 300.000 receivables + Extracted of THE DETAILED ACCOUNT 131 at 31/12/N ACCOUNT DETAILS BOOK 131 debit balance: Short-term trade receivables 150,000 Long-term trade receivables 200,000 + BALANCE SHEET at 12/31/N BALANCE SHEET 123 UN, Click 6 aay a xem Lin két: Th.s -Nauyén Naoc Ding. prea! Foodback cua hoc vién TCDN1 --Vi MO- TIN BIC- KTCT (0965 084 57 _(zato) NLTK, NUKT; KTTCT,2; F3 ACCA TVTA ‘Passed level F(Fi-F9) ching chi ACCA| trang 3| Lign hé gia sw cic mon: KTTCA(TV TANNLKT (TV.TA), TCON1234 (TV, TA), XSTK,NLTK,KTL, VIMO; VIMO; TCC1;2; ‘TACB1:2: TIN DAI CUONG: KTCT: cde mén nam 3: nam 4; F5: FS: 9 ACCA: Accounting CFAB v. {i page D On Thi HVTC hac ZALO: 0965 084 877. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) Asset Code Ending balance | Beginning Disclosure balance Short-term trade 150,000 100.000 receivables. 200.000 300.000 2. CREDIT BALANCE - Indicators relating to ACCOUNT 131 section Capital on the ANNUAL BALANCE SHEET 4+SHORT-TERM ADVANCI FROM CL TOMER, + LONG-TERM ADVANCE FROM CUSTOMER, - Source of data! + BALANCE SHEET at 31/12 of the previous year + The balance is on the ACCOUNT 131 detail book at the time of prepari STATEMENTS - Formulation method: + The "Number of the beginning of the year” column is based on the "Number of the end of the year" column on the BALANCE SHEET at 31/12 of the previous year to switch to the corresponding indicator + "Year-end numbers” column Click 6 aay a xem Lin két: Th.s -Nauyén Naoc Ding. prea! Foodback cua hoc vién TCDN1 --Vi MO- TIN BIC- KTCT 965: 4 577_zato) NLTK, NUKT; KTTCT,2; F3 ACCA TVTA ‘Passed level F(Fi-F9) ching chi ACCA|trang 4 te A) ¥ IN DAI CUONG: KTCT: cic mon nm 3; nam 4; FS; F5: FS: 9 ACCA: Accounting CEAB v. {i page D On Thi HVTC hac ZALO: 0965 084 877. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) TACBI: The target "BUYER PAYS BEFORE THE BANK" based on the balance There is on the ACCOUNTING BOOKS detailing payment with the buyer classified as short-term at the time of preparation of consolidated FINANCIAL STATEMENTS for recording Thi ONG-TERM PREPAYMENT PURCHASER? indicator is based on the balance There are on the ACCOUNTING BOOKS detailing payments with the buyer classified as long-term at the time of preparation of the consolidated FINANCIAL STATEMENTS for recording - Example: (Unit: 1,000 VND) + Quoted BALANCE SHEET at 12/31/N-1, yea BALANCI 1 BLIN-1 Sources of funds | ISBN Year-end issues | First issue of the Voiceovers year SHORT-TERM 100.000, PREPAID BUYERS LONG-TERM 300.000 PREPAID BUYERS + Excerpt of THE DETAILED ACCOUNT 131 at 31/12/N ACCOUNT DETAILS BOOK 131 balances Yes: NMTIT NH 150,000 LONG-TERM PREPAID BUYER 200,000 + BALANCE SHEET at 12/31/N ‘Glick & dy aé xem Ths - Nau) 1¢ Diing. vedback ctla hoe vién TCDNI1 --ViMO-TIN BIC. KTCT (0965-084 577 Zao NLTK, NUT; TI 7 UXT; KTTCH:2: F3 ACCA TV+TA ‘Passed level F(Fi-F9) ching chi ACCA| trang 5 Lign hé gia sw cic mon: KTTCA(TV TANNLKT (TV.TA), TCON1234 (TV, TA), XSTK,NLTK,KTL, VIMO; VIMO; TCC1;2; TACBI: IN DAI CYONG: KTCT: ede mén nim 3: nam 4; F3: FS {i page D On Thi HVTC hoac ZALO: 5 084 577. 9 ACCA: Accounting CFAB v. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) BALANCE SHEET 1231N Sources of funds | ISBN Year-end issues | First issue of the Voiceovers year SHORT-TERM 150.000 100,000 PREPAID BUYERS LONG-TERM 200.000 300,000 PREPAID BUYERS IL Pay the seller 1. Balance Yes Targets relating to ACCOUNT 331 section Capital on the ANNUAL BALANCE SHEET + Pay short-term seller + Pay the seller LONG TERM - Source of data: + BALANCE SHEET as of 31/12 of the previous year + The balance is on the ACCOUNT 331 detail book at the time of preparing the FINANCIAL STATEM ENT - Formulation method: Click 6 aay a xem Foodback cua hoc vién 4 577_zato) 965: Lin két: Th.s -Nauyén Naoc Ding. prea! TCDN1 | MO- TIN BIG- KTCT NLTK, NUKT; KTTCT,2; F3 ACCA TVTA ‘Passed level F(Fi-F9) ching chi ACCATACBI: IN DAI CYONG: KTCT: ede mén nim A) ¥ F6: am 4: FS; 9 ACCA: Accounting CEAB v. {ai page D On ThiHHVTC hoae ZALO: 0965 084 877. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) +The "Number of the beginning of the year" column is based on the "Number of the end of the year" column on the BALANCE SHEET at 31/12 of the previous year to switch to the correspondi indicator [trang 6 "year-end number" column ‘The "PAYABLE SELLER" indicator is based on the balance There are on the ACCOUNTING, BOOKS with the seller classified as short-term at the time of preparation of the consolidated FINANCIAL STATEMENTS for recording "DH Seller Payable" expenditures based on balances Included on the LEDGERS detailing payments with sellers are classified as long-term at the time of preparation of consolidated FINANCIAL, STATEMENTS for recording For example: (Unit: 1,000 VND). + Quoted BALANCE SHEET at 12/31/N-1, year-end column Sources of funds ISBN BALANCE SHEET 1231/N-1 Voiceovers ‘Year-end issues | First issue of the year PAYABLE. SHORT-TERM SELLER 100.000, PAYABLE. LONG-TERM SELLER 300,000 + Extract DETAILED BOOK. of ACCOUNTS 331 ACCOUNT DETAILS BOOK 331 balance Yes: at 12/31/N PAYABLE SHORT SELLER 150,000 ‘Glick & dy aé xem Ths - Nau) 1¢ Diing. vedback ctla hoe vién TCDNI1 --ViMO-TIN BIC. KTCT (0965-084 577 Zao NLTK, NUT; TI 7 UXT; KTTCH:2: F3 ACCA TV+TA ‘Passed level F(Fi-F9) ching chi ACCA| trang 7] Lign hé gia sw cic mon: KTTCA(TV TANNLKT (TV.TA), TCON1234 (TV, TA), XSTK,NLTK,KTL, VIMO; VIMO; TCC1;2; ‘TACB1:2: TIN DAI CUONG: KTCT: cde mén nam 3: nam 4; F5: FS: 9 ACCA: Accounting CFAB v. {i page D On Thi HVTC hac ZALO: 0965 084 877. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) PAYABLE LONG-TERM SELLER 200,000 + BALANCE SHEET at 12/31/N Sources of funds | ISBN Year-end issues | First issue of the Voiveovers year PAYABLE 150,000 100,000 SHORT-TERM SELLER PAYABLE 200.000 300.000 LONG-TERM SELLER 2. Debit balance - Indicators relating to the 331 Assets section on the annual BALANCE SHEET ISBN + Prepayment to short-term sellers (ID 132) + Prepayment to long-term sellers (ID 212) - Source of data: +++BALANCE SHEET as of 31/12 of the previous year + Debit balance on ACCOUNT 331 details book at the time of making FINANCIAL STATEMENTS. - Formulation method: Click 6 aay a xem Lin két: Th.s -Nauyén Naoc Ding. prea! Foodback cua hoc vién TCDN1 --Vi MO- TIN BIC- KTCT 965: 4 577_zato) NLTK, NUKT; KTTCT,2; F3 ACCA TVTA ‘Passed level F(Fi-F9) ching chi ACCA| trang 8 Lign hé gia sw cic mon: KTTCA(TV TANNLKT (TV.TA), TCON1234 (TV, TA), XSTK,NLTK,KTL, VIMO; VIMO; TCC1;2; ‘TACB1:2: TIN DAI CUONG: KTCT: cde mén nam 3: nam 4; F5: FS: 9 ACCA: Accounting CFAB v. {i page D On Thi HVTC hac ZALO: 0965 084 877. Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) + The "Number of the be inning of the year" column is based on the "Number of the end of th column on the BALANCE SHEET at 31/12 of the previous year to switch to the correspondi indicator + "Year-end number" column ‘The "Prepayment to NBNH" indicator is based on the debit balance on the detailed LEDGERS with the seller classified as short-term at the time of preparation of the consolidated FINANCIAL, STATEMENTS. The "Prepayment to NBDH" indicator is based on the debit balance on the detailed LEDGERS with the seller classified as long-term at the time of preparation of the consolidated FINANCIAL STATEMENTS for recording - Example: (Unit: 1,000 VND) + Quoted BALANCE SHEET at 12/31/N-1, y BCDKT. 12/31/N-1 Asset ISBN Year-end issues. | First issue of the Voiceovers year PREPAYMENT 100,000 FOR SHORT- TERM SELLERS. PREPAYMENT 300,000 TOLONG- TERM SELLERS + Excerpt of ACCOUNT 331 at 31/12/N Click 6 aay a xem Lin két: Th.s -Nauyén Naoc Ding. prea! Foodback cua hoc vién TCDN1 --Vi MO- TIN BIC- KTCT (0965 084 57 _(zato) NLTK, NUKT; KTTCT,2; F3 ACCA TVTA ‘Passed level F(Fi-F9) ching chi ACCA| trang 9 Lign hé gia sw cic mon: KTTCA(TV TANNLKT (TV.TA), TCON1234 (TV, TA), XSTK,NLTK,KTL, VIMO; VIMO; TCC1;2; ‘TACBIz2; IN DAI CYONG: KTCT: ede mén nim 3: nam 4; F3: FS {i page D On Thi HVTC hoac ZALO: 5 084 577. 9 ACCA: Accounting CFAB_ vv Click Youtube: Bia chi hoc thir: Sé nha 28- Ng6 176 Van Héi (Quan Bac Ti Liém) ACCOUNT DETAILS BOOK 331 balance Debt PREPAID to short-term sellers 150,000 PREPAID to 200,000 long-term sellers + BALANCE SHEET at 12/31/N BALANCE SHEET 12/31/N Asset ISBN Year-end issues | First issue of the Voiceovers year PREPAYMENT 150,000 100.000 FOR SHORT. ‘TERM SELLERS PREPAYMENT 200.000 300.000 TO LONG- TERM SELLERS tick 6 ay a4 xom Lién két: Ts -Nquyén Ngoc Diing- oREANM! Feedback cua hoc vién TCDN1 --Vi MO. TIN B/C- KTCT 965: 4 577_zato) NLTK, NUKT; KTTCT,2; F3 ACCA TVTA ‘Passed level F(Fi-F9) ching chi ACCA