Accounting sequence
+ At the warehouse: The warehouse keeper uses the warehouse card to record the import, export, and inventory status of each type of raw materials and equipment in the warehouse according to the criteria and quantity.
Every day, upon receiving import and export documents of materials and equipment, the warehouse keeper shall check the validity and legality of the documents and then record the actual import and export.
into the warehouse card. At the end of the day, the warehouse keeper is responsible for transferring all those documents to the accounting department.
At the end of the month, the warehouse keeper calculates the total quantity of imported, exported and ending inventory of raw materials and construction materials by type on the warehouse card and compares the data with the detailed material accounting.
+ At the accounting department
Accountants open books or material detail cards to record the changes in import, export, and inventory of each type of material, both in physical form and in value.
Daily or periodically, after receiving the import and export documents of materials and equipment submitted by the warehouse keeper, the accountant checks and records the unit price, calculates the amount, classifies the documents and then enters the data into the computer.
At the end of the period, the accountant will add up the books and calculate the inventory for each type of raw materials and tools and compare the data in the detailed material accounting book with the corresponding warehouse card. Based on the detailed material books, the accountant will take the data to record in the material import - export - inventory summary table.
Here is a specific transaction that occurred at the company:
Pursuant to Contract No. 0000590, code PP/11P, dated December 14, 2012, the company imported round steel pipes and paid in cash from Hoang Phong Phu Private Enterprise with the amount: VND 19,149,350 (VAT 10%):
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)
When there is a VAT invoice and the purchased goods have arrived at the warehouse. The company sets up a committee to re-check the goods. If the type is correct and there are no errors, the purchased goods will be put into the warehouse.
Cao Minh Construction and Trading Company Limited
192 – Nguyen Thai Son – Go Vap District
Model number: VT-DN
(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance)
MATERIAL TESTING RECORD
December 14, 2012 Number: 08/01
Pursuant to Contract No. 0000590, code PP/11P, dated December 14, 2012, the company imported round steel pipes and paid in cash from Hoang Phong Phu Private Enterprise.
The testing board includes:
+ Mr./Ms. Nguyen Thanh Danh…….. Head of Department
+ Mr./Ms. Tran Quoc Dat…………….Technical staff
+ Mr./Ms.: Le Thi Nga………………...Storekeeper
+ Mr./Ms. Nguyen Thanh Thanh…….. Material officer Tested the following types:
STT
Material specification name | MS | PTKN | Unit | Quantity | |||
Proof from | Correct QC | Are not correct QC | |||||
01 | Steel pipe (round) 2.0) | Kg | 941 | 941 | 0 | ||
Maybe you are interested!
-
General Accounting Diagram of Import - Export of Tools and Equipment -
![Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015
zt2i3t4l5ee
zt2a3gsnon-credit services, joint stock commercial bank
zt2a3ge
zc2o3n4t5e6n7ts
At that time, the Branch had to set aside a provision for credit risks, which reduced the Branchs income.
Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015
Unit: Billion VND
140
120
100
80
60
40
20
0
63.3
80.34
89.29
110.08
131.99
2011 2012 2013 2014 2015
Profit before tax
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, through chart 2.2, it can be seen that BIDV Tien Giangs profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project Restructuring the system of credit institutions in the period 2011-2015 approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services.
2.2. Current status of non-credit service development at BIDV Tien Giang.
2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times.
Along with the development of the Head Office, BIDV Tien Giangs products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,...
2.2.1.1. Payment services:
In accordance with the Prime Ministers Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc.
Chart 2.3. Net income from payment services in the period 2011-2015
Unit: Million VND
6000
5000
4000
3000
2000
1000
0
3922 4065
4720 5084 5324
2011 2012 2013 2014 2015
Net income from payment services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment.
2.2.1.2. Treasury services:
BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giangs treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17].
Chart 2.4. Net income from treasury services in the period 2011-2015
Unit: Million VND
350
300
250
200
150
100
50
0
105 122
309 289 279
2011 2012 2013 2014 2015
Net income from treasury services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services.
2.2.1.3. Guarantee and trade finance services:
BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance.
Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015
Unit: Million VND
14000
12000
10000
8000
6000
4000
2000
0
5193 5695
2742 3420
8889
3992
11604 12206
5143 5312
2011 2012 2013 2014 2015
Net income from guarantee services Net income from Trade Finance
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.5, we can see that BIDV Tien Giangs income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giangs corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area.
are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future.
2.2.1.4. Card and POS services:
As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services.
In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system.
Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments.
Chart 2.6. Net income from card services in the period 2011-2015
Unit: Million VND
3500
3000
2500
2000
1500
1000
500
0
687
1023
1547
2267
3104
2011 2012 2013 2014 2015
Net income from card services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.6, it can be seen that BIDV Tien Giangs card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25].
Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area.
Unit: Machine
STT
Bank name
Number of ATMs
Cumulative number of ATM cards
POS machine
1
BIDV Tien Giang
23
97,095
22
2
BIDV My Tho
7
21,325
0
3
Agribank Tien Giang
29
115,743
77
4
Vietinbank Tien Giang
16
100,052
54
5
Dong A Tien Giang
26
97,536
11
6
Sacombank Tien Giang
24
88,513
27
7
Vietcombank Tien Giang
15
61,607
96
8
Vietinbank - Tay Tien Giang Branch
6
46,042
38
(Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21])
Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6).
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div.maincontent .s40 { color: black; font-family:Times New Roman, serif; font-style: normal; fo](https://tailieuthamkhao.com/uploads/2022/06/06/dich-vu-phi-tin-dung-tai-ngan-hang-thuong-mai-co-phan-dau-tu-va-phat-8-1-120x90.png)
Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015
zt2i3t4l5ee
zt2a3gsnon-credit services, joint stock commercial bank
zt2a3ge
zc2o3n4t5e6n7ts
At that time, the Branch had to set aside a provision for credit risks, which reduced the Branch's income.
Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015
Unit: Billion VND
140
120
100
80
60
40
20
0
63.3
80.34
89.29
110.08
131.99
2011 2012 2013 2014 2015
Profit before tax
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, through chart 2.2, it can be seen that BIDV Tien Giang's profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project "Restructuring the system of credit institutions in the period 2011-2015" approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: "Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services".
2.2. Current status of non-credit service development at BIDV Tien Giang.
2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times.
Along with the development of the Head Office, BIDV Tien Giang's products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,...
2.2.1.1. Payment services:
In accordance with the Prime Minister's Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers' cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc.
Chart 2.3. Net income from payment services in the period 2011-2015
Unit: Million VND
6000
5000
4000
3000
2000
1000
0
3922 4065
4720 5084 5324
2011 2012 2013 2014 2015
Net income from payment services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment.
2.2.1.2. Treasury services:
BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giang's treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17].
Chart 2.4. Net income from treasury services in the period 2011-2015
Unit: Million VND
350
300
250
200
150
100
50
0
105 122
309 289 279
2011 2012 2013 2014 2015
Net income from treasury services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services.
2.2.1.3. Guarantee and trade finance services:
BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance.
Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015
Unit: Million VND
14000
12000
10000
8000
6000
4000
2000
0
5193 5695
2742 3420
8889
3992
11604 12206
5143 5312
2011 2012 2013 2014 2015
Net income from guarantee services Net income from Trade Finance
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.5, we can see that BIDV Tien Giang's income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giang's corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area.
are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future.
2.2.1.4. Card and POS services:
As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services.
In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system.
Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments.
Chart 2.6. Net income from card services in the period 2011-2015
Unit: Million VND
3500
3000
2500
2000
1500
1000
500
0
687
1023
1547
2267
3104
2011 2012 2013 2014 2015
Net income from card services
(Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24])
Through chart 2.6, it can be seen that BIDV Tien Giang's card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25].
Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area.
Unit: Machine
STT
Bank name
Number of ATMs
Cumulative number of ATM cards
POS machine
1
BIDV Tien Giang
23
97,095
22
2
BIDV My Tho
7
21,325
0
3
Agribank Tien Giang
29
115,743
77
4
Vietinbank Tien Giang
16
100,052
54
5
Dong A Tien Giang
26
97,536
11
6
Sacombank Tien Giang
24
88,513
27
7
Vietcombank Tien Giang
15
61,607
96
8
Vietinbank - Tay Tien Giang Branch
6
46,042
38
(Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21])
Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6).
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Completing the management and supply of raw materials at the training equipment manufacturing factory X55 - 7 -
Completing the management and supply of raw materials at the training equipment manufacturing factory X55 - 5 -
Accounting for General Materials and Equipment by Periodic Inventory Method
Opinion of the inspection board: Allow the correct quantity of goods to be imported into the warehouse.
Technical Representative
(Signature, full name)
Storekeeper
(Signature, full name)
Prefect
(Signature, full name)
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)
Based on the accounting invoice, write a warehouse receipt.
CAO MINH CONSTRUCTION COMPANY LIMITED
192- NGUYEN THAI SON – GO Vap DISTRICT
Number: 232/PN
WAREHOUSE RECEIPT
December 14, 2013
Importer: NGOC ANH
Unit: Visitor
Content: Enter CCDC for project Warehouse: Material warehouse (VT)
Status
Product code | Item | Unit | Quantity | Unit price | Goods price | Import tax | Total amount | |
1 | THEP | Steel pipe (round 2.0) | Kg | 941.00 | 18,500 | 17,408,500 | 17,408,500 | |
Total | 17,408,500 | VAT Total amount | 17,408,500 17,408,500 |
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)
The warehouse receipt is made in two copies by the material purchasing department (for materials purchased from outside). The person who makes it writes down their full name and brings the receipt to the warehouse to receive the materials. The warehouse keeper keeps copy 2 to record on the warehouse card and then transfers it to the accounting department, copy 1 is kept where the receipt is made.
When there is a need for material supply, the construction manager writes a request for material release from the warehouse and transfers it to the material department, after it has been approved by the construction commander. Based on that request, a material release slip is written.
Cao Minh Construction and Trading Company Limited
192 – Nguyen Thai Son – Go Vap District
PROPOSAL FOR MATERIAL SUPPLY
December 14, 2012 Number: 02/13
Full name: Tran Van Nam
Reason for export: Export for Rach Gia Metro project
STT
Brand name, material specifications | Unit of measure | Quantity | |
1 | Steel pipe | Kg | 850 |
P.KHVT | PX Manager | The applicant | |
(Signature, full name) | (Signature, full name) | (Signature, full name) | (Signature, full name) |
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)
Transfer to the material department, the material department will base on the request to create a warehouse release form.
CAO MINH CONSTRUCTION - TRADING COMPANY LIMITED
192- NGUYEN THAI SON – GO Vap DISTRICT
Number: 260/X
WAREHOUSE DELIVERY NOTE
December 14, 2012
Recipient: ANH LAM
Unit: Nguyen Huy Tuong House Project (CT- NHT) Content: Supplying materials for the project
Warehouse: Material warehouse (VT)
Status
Product code | Item | Unit | Quantity | Unit price | Goods price | Import tax | Total amount | |
1 | THEP | Steel pipe | Kg | 850.00 | 18,218 | 15,485,300 | 15,485,300 | |
Total | 15,485,300 | 15,485,300 | ||||||
Tax | ||||||||
VAT | 15,485,300 | |||||||
Total amount |
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)
From the warehouse receipt and warehouse delivery note, the warehouse keeper will create a warehouse card.
Cao Minh Construction and Trading Company Limited
192 – Nguyen Thai Son – Go Vap District
Model number: VT-DN
(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance)
WAREHOUSE CARD (WAREHOUSE BOOK )
Card issued date: December 14, 2012
Sheet number: 36
- Name, brand, material specifications: Steel pipe
- Unit: Kg
- Material code: THEP
No.
Date of recording | Document number | Interpretation | Quantity | ||||
Enter | Export | Enter | Export | Existing | |||
A | B | C | D | E | 1 | 2 | 3 |
Beginning balance | 634 | ||||||
1 | 12/14 | PN262 | Steel pipe warehouse (round) 2.0) | 941 | 1575 | ||
2 | 12/14 | PX260 | Construction warehouse Metro Brick Price | 850 | 725 | ||
Final sum | 725 | ||||||
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)
From the material delivery note, the material accountant creates a material delivery tracking table to track the detailed material delivery situation and then submits it to the chief accountant to review whether the material delivery situation is reasonable or not.
Cao Minh Construction and Trading Company Limited
192 – Nguyen Thai Son – Go Vap District
Model No.: S22-DN
(Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance)
MATERIAL ORIGIN TRACKING TABLE
From 01/01/2012 to 31/12/2012
Material name | Characteristic, generic | Unit calculate | Number quantity | Unit price | Total amount | |
I. Main materials | ||||||
1 | Cement | Ha Tien | Ton | 95 | 1,357,009 | 128,915,908 |
2 | Cement | Holcim | Ton | 260 | 1,322,779 | 343,922,726 |
3 | Iron 20mm | 20 | Kg | 1,662 | 16,020 | 26,625,240 |
4 | Round steel billet | Kg | 13,305 | 12,758 | 169,750,300 | |
5 | Steel pipe | Kg | 75,603 | 14,800 | 1,118,957,439 | |
6 | Stone 1x2 | 1x2 | Ton | 21 | 195,238 | 4,100,000 |
… | … | … | … | … | … | ... |
II. Auxiliary materials | ||||||
1 | Nail | Kg | 330 | 17,447 | 5,757,600 | |
2 | Disc stud | Female | 48 | 1,402 | 67,296 | |
3 | Bolt M12x30 | M12x30 | Set | 3,000 | 1,900 | 5,700,000 |
… | … | … | … | … | … | … |
III. Fuel | ||||||
1 | Diesel Oil | Liter | 718 | 4,700 | 3,374,600 | |
2 | Asphalt | Rough | Bin | 5 | 18,900 | 94,500 |
… | … | … | … | … | … | … |
Total | 368,839 | 6,849,311,295 |
Chief Accountant | Manager | |
(Signature, full name) | (Signature, full name) | (Signature, full name) |
(Source: Finance - Accounting Department of Cao Minh Construction - Trading Co., Ltd.)