Accounting for Bank Deposits at Ha Tay Bus Station Management Company

LEDGER

2005

Account Name: Cash Account Number: 111

Date of entry

Accounting vouchers		Interpretation	Corresponding account number	Amount
Number	Date	Interpretation	Corresponding account number	In debt	Have
1	2	3	4	5	6	7
			Beginning balance		8117733
			January
	01		Cash deposit, ...	112	419079000
	02		Collect wharf fees	511	204,125,000
	03		Salary payment for December + January (DV)	334		296,319,300
	04		Pension payment	338		12,466,200
	05		Hospitality + military expenses	642		59,793,700
	06		Salary expenditure exceeded 2004 plan	334		247,606,000
	07		Collect side fees	511	7,550,000
	08		Sanitation fee	627		1,298,685
	09		Reception and meeting expenses	642		5,077,215

Maybe you are interested!

Economic and social changes in My Duc district, Ha Tay from 1991 to 2008 - 21
Economic and social changes in My Duc district, Ha Tay from 1991 to 2008 - 15
Completing revenue accounting and determining business results at Ha Lam Coal Joint Stock Company - Vinacomin - 16
Accounting for Non-State Bank Lending Operations.
Accounting for salaries and salary deductions at Hoang Ha Construction Limited Company - 7

Date of entry

Accounting vouchers		Interpretation	Corresponding account number	Amount
Number	Date	Interpretation	Corresponding account number	In debt	Have
	10		Rent Collection (BTr)	511	1,670,000
	11		Reception + Meeting expenses	642		1,888,900
	12		Parking fee	511	1,525,000
	13		Pay for phone + electricity	642		1,445,500
			Number of occurrences		633,949,000
			Ending balance		16,171,233

January 31, 2005-06-14
Bookkeeper	Chief Accountant	Unit Head
(Signature, Full Name)	(Signature, Full Name)	(Signed, sealed)

2. Accounting for bank deposits at Ha Tay Bus Station Management Company

Bank deposits are a major part of the cash capital that an enterprise deposits at the bank. Enterprises must deposit all cash capital into the bank (except for the amount left in the enterprise). Deposits, withdrawals or deductions for payment in cash or bank must have payment vouchers or payment vouchers, appropriate to the payment methods and non-cash payment methods reflected in account 112. Account 112 reflects the increase, decrease and remaining status of all amounts of money that an enterprise deposits at the bank: deposits for working capital, deposits for capital investment in basic construction, deposits for enterprise funds and other expenses.

Every month after receiving bank statements with debit and credit notes from the bank, the accountant must check the data between the Company's documents and the bank's documents. If there is a difference, it must be reported to the bank so that both parties can take measures to handle it.

All payments to units with bank accounts must be made by bank transfer from the amount as prescribed by the Company's cash management regime, the rest must be paid through the bank.

The Company's bank deposits are the value of the Company's capital currently deposited at banks and treasuries. The Company's TGNH account number is: 4,501,000,000,204, deposited at the Investment and Development Bank of Ha Tay province.

The accounting procedure for TGNH at Ha Tay Bus Station Management Company applies the form of accounting by bookkeeping vouchers, so the accounting procedure diagram for TGNH is prepared as follows:

Accounting vouchers

Financial report

Bank deposit detail tracking book

Bank statement

Fund book

Original document

S ledger

Balance sheet of arising numbers

Note: Record daily Record at the end of the month

Check, compare

Amount: 2455564 VND

AUTHORIZATION OF PAYMENT

January 18

In words: Two million, four hundred fifty five thousand, five hundred sixty four dong.

Content: Pay electricity bill from December 19, 2004 to January 18, 2005.

Requesting unit: Ha Tay bus station management company Account number 45010000000240

At the bank: Ha Tay Development Investment

Beneficiary: Ha Dong province branch, Ha Tay electricity Account number: 701A 00066

At the bank: Ha Tay Industry and Trade

Chief Accountant Account Holder Sending Bank Receiving Bank

(Signature, full name) (Signature, full name)

Dealer

Control	Transaction	Control
(Signature, Full Name)	(Signature, Full Name)	(Signature, Full Name)	(Signature, Full Name)

AUTHORIZATION OF PAYMENT

TRANSFER, MONEY TRANSFER BY POST, TELEGRAPH

Paying unit: Ha Tay Social Insurance Account number 42140102000

At the bank: Investment and development

Ha Tay

Name of recipient: Management company

Ha Tay bus station

Payment content: first payment and salary T1+2/05 for Mr. Tu

Debit account: 42140102000

Credit account: 45010000000204

Amount in numbers:

5489200

In words: Five million, four hundred eighty-nine thousand two hundred dong

Paying unit

Bank A		Bank B
Accountant	Account holder	Date recorded	1/31/05	Date recorded	1/31/05
(signature, surname)	(signature, surname)	book	manager	book	Manager
name)	name)	Chief KT	(signature, surname)	Chief KT	(signature, surname)
		(signature, surname)	name)	(signature, surname)	name)
		name)		name)