EXERCISES

Example 1:

1.Received aid in cash ( cash on hand at the treasury account from

donors: 200 ( million vnđ)
1. Purchase raw materials with cash( cash on hand): 100
2.Advance to buy tools by cash ( cash on hand) :20
3.Purchase tools with advance: 20
4. Donors pay directly trade payables to buy raw materials: 80
1a, Dr 111: 200
Cr 3372: 200
b, Dr 004: 200
Cr 004: 200

2a, Dr 152: 100

Cr 111: 100
b. Dr 3372: 100
Cr 36621: 100
3, Dr 141: 20 5a, Dr 152: 80
Cr 111: 20 Cr 36622: 80
b, Dr 004: 80
4a, Dr 153: 20 Cr 004: 80
Cr 141: 20
b. Dr 3372: 20
Cr 36622: 20
Example 2:
1,Salary of participants in the implementation of aid programs: 60
(milion VNĐ)
2,Every month, when deducting social insurance, health insurance,
unemployment insuarance and trade union fees from staff in charge
of aid programs.
3,When paying salaries to staff of aid program by cash in bank:
4,When transfering cash in bank to the social insurance, health
insurance, unemployment insurance and trade union fees, record:
5,At the same time, transfer from Acc 3372 to Acc 512
1, Dr 612: 60 4, Dr 332: 20.4
Cr 334: 60 Cr 112: 20.4

2, Dr 6121: 60 x 23.5% = 14.1 5, Dr 3372: 53.7+ 20.4 = 74.1

Dr 334: 60 x 10.5% = 6.3
Cr 512: 74.1
Cr 332: 20.4

3, Dr 334: 60-6.3= 53.7

Cr 112: 53.7
THANK YOU