* Journal - Voucher No. 10 (Form No. S04a10-DN)
Unit:…………………… Form No.: S04a10-DN
Address:…………………... (Issued under Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Minister of Finance)
DIARY OF DOCUMENTS NO. 10
Credit Account: 121, 128, 136, 138, 139, 141, 161, 171, 221, 222, 223, 228, 229, 243,
244, 333, 336, 338, 344, 347, 353, 411, 412, 413, 414, 418, 419, 421, 441, 461, 466.
May…..
TT number
Interpretation | Beginning balance | Debit Account …, Credit Accounts | Credit Account …, Debit Accounts | End of month balance | |||||||||
In debt | Have | …. | …. | …. | Add Account Debt…. | …. | …. | …. | Add Have account…. | In debt | Have | ||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
Add | |||||||||||||
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Organization of Accounting System Application at the Company
Recorded on the date …. month …. year ….
Date …. month …. year ….
Bookkeeper General Accountant Chief Accountant
(Signature, full name) (Signature, full name) (Signature, full name)
- Practice certificate number:
- Accounting service provider:
For bookkeepers of accounting service units, the Practice Certificate Number, name and address of the Accounting Service Provider must be clearly stated. The person who prepares the form is an individual practicing the profession and clearly states the Practice Certificate Number.
98
Used to reflect the credit side of accounts 121, 128, 136, 138, 141, 161,
171, 221, 222, 228, 229, 243, 244, 333, 336, 338, 344, 347, 353, 411, 412, 413, 414,
418, 419, 421, 441, 461, 466, each account is recorded on a separate Journal-Voucher sheet.
- Structure and recording method: NKCT No. 10 includes columns of serial numbers, explanations of the recorded transaction content, columns reflecting the arising amounts on the Credit and Debit sides of accounts 121, 128, 136, 138, 141, 161, 171, 221, 222, 228, 229, 243, 244, 333, 336, 338,
344, 347, 353, 411, 412, 413, 414, 418, 419, 421, 441, 461, 466, Debit and Credit correspondence with
Related accounts, beginning balance columns, end balance columns. Basis for recording NKCT No. 10:
Based on the detailed securities investment book used for accounts 121, 221, the Credit section is used to record in the Credit columns of accounts 121, 221, and Debit related accounts in the appropriate columns.
- Based on the payment tracking book used for accounts 136, 138, 141, 222, 244, 333,
336, 344 Credit section to record in Credit columns of accounts 136, 138, 141, 222, 244, 333, 336, 344, Debit related accounts in appropriate columns.
- Based on the detailed ledger used for Accounts 128, 228, 229, 161, 171, 353, 411, 412, 413, 414, 418, 421, 441, 461, 466, the Credit section is used to record in the columns
There are accounts 128, 228, 229, 161, 171, 353, 411, 412, 413, 414, 418, 421, 441, 461, 466.
At the end of the month or the end of the quarter, close the NKCT book number 10, determine the arising number on the credit side of account 121, 128, 136, 138, 141, 161, 171, 221, 222, 228, 229, 243, 244, 333, 336, 338, 344,
347, 353, 411, 412, 413, 414, 418, 419, 421, 441, 461, 466 and take the total number of
NKCT number 10 to record in the Ledger.
Schedule
In the form of NKCT, there are 10 schedules numbered from Schedule No. 1 to Schedule No. 11 (There is no schedule No. 7). The schedule is used in cases where the detailed accounting indicators of some accounts cannot be combined and reflected directly on the NKCT. When using the schedule, the data of the original documents is first recorded in the schedule. At the end of the month, the total data of the schedules is transferred to the relevant NKCT.
The statement can be opened according to the Credit or Debit side of the accounts, and can reflect both the beginning balance, the arising Debit, the arising Credit during the month and the ending balance... to serve the purpose of checking, comparing data and transferring books at the end of the month. The data of the statement is not used to record in the General Ledger.
Structure and recording method of the tables:
* Schedule No. 1 (Form No. S04b1-DN): Used to reflect the amount arising on the Debit side of Account 111 "Cash" (Receipt) corresponding to the Credit side of related accounts.
Structure and method of recording:
99
Unit:…………………… Form No.: S04b1-DN
Address:…………………... (Issued under Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Minister of Finance)
TABLE NO. 1
Debit account 111 – Cash
May…..
Beginning balance:……………….
STT
Day | Debit account 111 – Credit accounts | End of day balance | ||||||||||||||
…. | …. | …. | …. | …. | …. | …. | …. | …. | …. | …. | …. | …. | Total Account Debit 111 | |||
A | B | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
Bookkeeper Chief Accountant Director
(Signature, full name) (Signature, full name) (Signature, full name, seal)
End of month balance:…………………… Date ……month……..year……..
- Practice certificate number:
- Accounting service provider:
For bookkeepers of accounting service units, the Practice Certificate Number, name and address of the Accounting Service Provider must be clearly stated. The person who prepares the form is an individual practicing the profession and clearly states the Practice Certificate Number.
100
Table 1 includes columns of serial number, reference number, date, month of the accounting voucher, explanation of the accounting transaction content, columns reflecting the debit amount of account 111 corresponding to the credit with related accounts and the end-of-day balance column.
The basis for recording Schedule No. 1 is the Receipts with related original documents.
At the beginning of the month, when opening Statement No. 1, base on the previous month's ending balance of Account 111 to record the beginning balance of this month. The ending balance of the day is calculated by adding (+) the debit amount arising during the day on Statement No. 1 and subtracting (-) the credit amount arising during the day on NKCT No. 1. This balance must match the current cash balance at the fund at the end of the day. At the end of the month or the end of the quarter, close Statement No. 1, determine the total arising amount on the
Debit account 111 corresponding to Credit of related accounts.
* Schedule No. 2 (Form No. S04b2-DN): Used to reflect the amount arising on the Debit side of account 112 "Bank deposits" corresponding to the Credit side of the related account.
Structure and method of recording:
101
Unit:…………………… Form No.: S04b2-DN
Address:…………………... (Issued under Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Minister of Finance)
TABLE NO. 2
Debit account 112 – Bank deposits
May…..
Beginning balance:……………….
STT
Document | Interpretation | Debit account 112 – Credit accounts | Balance end of day | ||||||||||||
SH | NT | ….. | ….. | ….. | ….. | ….. | ….. | ….. | ….. | ….. | ….. | Total Account Debit 112 | |||
A | B | C | D | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
End of month balance:…………………… Date ……month……..year……..
Bookkeeper Chief Accountant Director
(Signature, full name) (Signature, full name) (Signature, full name, seal)
- Practice certificate number:
- Accounting service provider:
For bookkeepers of accounting service units, the Practice Certificate Number, name and address of the Accounting Service Provider must be clearly stated. The person who prepares the form is an individual practicing the profession and clearly states the Practice Certificate Number.
102
Table 2 includes columns of serial numbers, reference numbers, dates of the accounting vouchers, explanations of the accounting transaction content, columns reflecting the debit balance of account 112 corresponding to the credit balance of related accounts, and the end-of-day balance column.
The basis for recording Schedule No. 2 is the Bank's Credit Advice with related original documents. The method of calculating the balance at the beginning of the month, the end of the month, and the end of the day of Account 112 on Schedule No. 2 is similar to the method of calculating the balance of Account 111 on Schedule No. 1 .
At the end of the month or quarter, close the Statement No. 2, determine the total amount arising in the Debit side of Account 112 corresponding to the Credit side of related accounts.
* List No. 3 (Form No. S04b3-DN): Used to calculate the actual cost of raw materials, materials, tools and equipment. List No. 3 is only used in enterprises that use accounting prices in detailed material accounting.
103
Unit:…………………… Form No.: S04b3-DN
Address:…………………... (Issued under Circular No. 200/2014/QD-BTC dated December 22, 2014 of the Minister of Finance)
TABLE NO. 3
Actual cost calculation: Raw materials, materials and Tools - equipment (Accounts 152, 153)
May…..
Number
TT
Target | Account 152 – Raw materials | Account 153 – Tools and instruments | |||
Accounting price | Actual price | Accounting price | Actual price | ||
A | B | 1 | 2 | 3 | 4 |
1 | I. Beginning balance | ||||
2 | II. Number of transactions in the month | ||||
3 | From NKCT No. 1 (credit account 111) | ||||
4 | From NKCT No. 2 (credit account 112) | ||||
5 | From NKCT No. 5 (credit account 331) | ||||
6 | From NKCT No. 6 (credit account 151) | ||||
7 | From NKCT No. 7 (credit account 152) | ||||
8 | From other NKCT | ||||
9 | III. Add the beginning balance and PS for the month (I+II) | ||||
10 | IV. Difference coefficient | ||||
11 | V. Monthly usage | ||||
12 | VI. End of month inventory (III – V) | ||||
Date ….. month …. year ….
- Practice certificate number:
Chief Accountant
(Signature, full name) (Signature, full name)
- Accounting service provider:
For bookkeepers of accounting service units, the Practice Certificate Number, name and address of the Accounting Service Provider must be clearly stated. The person who prepares the form is an individual practicing the profession and clearly states the Practice Certificate Number.
104
The method of preparing Schedule No. 3 must be based on:
+ NKCT No. 5, credit account 331, debit accounts 152, 153.
+ NKCT No. 6, credit account 151, debit accounts 152, 153 .
+ NKCT No. 2 part, credit account 112, debit accounts 152, 153 .
+ NKCT No. 1 part is credited to account 111, debited to accounts 152, 153.
+ NKCT number 7 ...
Table 3 includes a summary of the value of raw materials and materials imported into the warehouse and the difference between the actual price and the accounting price.
The price difference coefficient of raw materials and materials is determined by the formula:
Coefficient
=
price difference
Actual price of inventory materials at the beginning of the period
Accounting price of beginning inventory materials
Actual material price
+
imported during the period
Material accounting price
+
imported during the period
The value of raw materials and supplies used in the month will be determined by (=) the value of raw materials and supplies issued from the warehouse according to the accounting price (in Allocation Table No. 2 - Allocation table of raw materials, supplies and tools, equipment) multiplied (x) by the difference coefficient on List No. 3.
* Table No. 4 (Form No. S04b4-DN): Used to summarize the credit arising numbers of accounts 152, 153, 154, 214, 241, 242, 334, 335, 338, 352, 611, 621, 622, 623, 627, 631 for the
Debit accounts 154, 631, 621, 622, 623, 627 and are aggregated by workshop, production department and detailed for each product and service.
Structure and method of recording:
105