Account 111,112,152,… Account 133 Account 642 Account 111,112,138
Cost of materials and tools purchased for direct use or for export
Revenue reduction expenses
Account 334, 338
Salary costs and salary deductions
Account 911
Management cost
business
Account 214
Fixed asset depreciation costs
Reversal of provision for doubtful debts
Account 242,335,… Account 352
Allocated costs, accrued costs,
warranty costs
Account 352
Provision for payables
Account 1592
Provision reversal
bad debt
Account 111,112,141,331
Outsourced service costs, other cash costs
TK 133
Input VAT
Input VAT is not deductible.
Provision for inventory price reduction
Diagram 1.4: Diagram of accounting for business management costs
1.2.3. Accounting for financial revenue and financial expenses
1.2.3.1. Documents used
- Credit note, debit note
- Payment voucher, receipt voucher
- Other relevant documents
1.2.3.2. User account
Account 515 – Financial activity revenue
Account structure 515
Debit account 515 Credit
- Transfer net financial revenue to account 911. | - Interest, dividends and profits shared - Profit from sale of investments in subsidiaries, joint ventures and associates - Trade discounts enjoy exchange rate interest arising during the period. |
Total debt incurred | Total generated has |
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Financial Activity Revenue Accounting Chart -
Accounting Process of Financial Activity Revenue at the Company -
Completing the work of auditing cash capital in auditing financial statements performed by An Phat Auditing and Accounting Consulting Co., Ltd. - 13 -
General Accounting of Financial Activity Expenses: Account Used: Account 635 - "Financial Activity Expenses" Content and Structure of Account 635: -
Financial Revenue Accounting Sequence Diagram
Account 515 has no ending balance Account 635 – Financial expenses Structure of account 635
Debit account 635 Credit
- Financial operating expenses
- Losses in financial investments
- Losses on foreign exchange differences
- Provision for depreciation of securities investment
- Reversal of provision for devaluation of securities investment. - Carry forward all financial expenses incurred during the period to determine results. business activities | |
Total debt incurred | Total generated has |
Account 635 has no ending balance.
1.2.3.3. Accounting method
Hai Phong Private University Graduation Thesis
Account 111,112,242,335 Account 635 Account 229 Account 515 Account 1111,112,242,335
Account 229
Pay interest on loans, allocate interest on purchases on credit or installments
Investment impairment reserve
Reversal of investment depreciation reserve
Discount interest, selling interest
foreign currency, financial income
Account 413
Account 121,221
Losses on investments
Account 1112,112
Account 911
Exchange rate difference between financial activities
final review
Foreign currency sales (book value)
Account 413
Loss on foreign exchange sales
Final financial expenses
Financial revenue at the end of the period
Account 121,221
Dividends and profits
additional capital contribution to joint venture
Exchange rate difference loss due to betting
revaluation of foreign currency items at period end
Diagram 1.5: Diagram of accounting for financial revenue and financial expenses
1.2.4. Accounting for other income and other expenses
1.2.4.1. Documents used
- Asset appraisal report
- Minutes of liquidation and sale of fixed assets
- Joint venture capital contribution minutes
- Receipt, payment voucher
1.2.4.2. User account
Account 711 – Other income
Account structure 711
Debit account 711 Credit
- At the end of the accounting period, transfer other income arising during the period to Account 911. | - Other income arising during the period includes: - Bad debt that was written off has now been recovered. - Liabilities with unidentified creditors - Collect fines due to customers violating the contract; |
Total debt incurred | Total generated has |
Account 711 has no ending balance.
Account 811 - Other expenses
Account structure 811
Debit account 811 Credit
- Other expenses incurred include: - Fines to be paid for breach of economic contracts, administrative fines - Costs of liquidation and sale of fixed assets (including costs of bidding for liquidation activities). The amount collected from selling bidding documents for liquidation and sale of fixed assets is recorded as a reduction in costs of liquidation and sale of fixed assets. - Remaining value of liquidated and sold fixed assets Fixed assets (if any) | - At the end of the period, transfer all other expenses incurred during the period to Account 911. |
Total debt incurred | Total generated has |
Account 811 has no ending balance.
1.2.4.3. Accounting method
Hai Phong Private University Graduation Thesis
Account 211 Account 214 Account 811 Account 711 Account 3331 Account 111,112…
(if any)
Depreciation value
Original
price
Account 111,112…
Record decrease in fixed assets used
for production and business contracts when paying
sale, assignment
Residual value
Account 911
Liquidation sale of fixed assets
Fine customers for violating the contract
economic community
Account 331,338
Debt with unknown owner
Other cash expenses (liquidation expenses, sale of fixed assets, etc.)
TK 133
VAT (if applicable)
Account 111,112,338
Penalty for breach of contract
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other fees
arising during the period
Payment
other input
arising during the period
penalty deducted from deposits and bets
Account 111,112
Collect bad debt that has been written off (and credit account 004)
Account 152,156,211
Receive sponsorship and donate materials
goods, fixed assets
Diagram 1.6: Diagram of accounting for other income and other expenses
1.2.5. Accounting determines business results
1.2.5.1. Documents used
- Accounting voucher
1.2.5.2. User account
Account 911 – Determining business results
911 Account Structure
Debit account 911 Credit
- Carry over the cost of products, goods, investment real estate and services sold
- Carry over business management expenses, financial operating expenses, corporate income tax expenses and other expenses.
- Interest transfer.
- Transfer of net revenue from products, goods, investment real estate and services sold during the period. - Carry forward financial income, other income and write-off of corporate income tax expense. - Loss carryover | |
Total debt incurred | Total generated has |
Account 911 has no ending balance.
1.2.5.3. Accounting method
Account 632 Account 911 Account 511
Cost of goods sold Net revenue
Account 642
Business management costs
Account 521
Revenue deductions
Account 635 Account 515
Financial cost
Financial revenue
Other income
Account 811 Account 711
Other expenses
Account 3334 Account 821
Identify
corporate income tax payable
Account 421
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corporate income tax fee
Interest
Hole size
Diagram 1.7: Accounting diagram to determine business results