Debit account 635 - Financial expenses (exchange rate loss) There are accounts 111 (1112), 112 (1122) (accounting exchange rate). Credit account 515 - Financial activity revenue (exchange rate profit) - When revenue and other income arise in foreign currency, based on the actual transaction ...
Diagram 2.8. Diagram of accounting for business management costs 111,112, 152, 153, 242, 331 334,338 642 111,112 spend Material and tool costs Revenues decreased by 133 Cost of salary, wages, allowances, social insurance, health insurance, unemployment insurance, union fees, food expenses shifts ...
Economic, financial. Provide complete, honest, timely, public, transparent information to meet the requirements of organizations, management agencies, state agencies, enterprises, organizations and individuals. The structure of the Law is divided into 7 chapters and 64 articles. It unifies ...
- The Journal - Ledger accounting form includes the following types of accounting books: + General accounting books: Journal - Ledger; + Detailed accounting books: Detailed accounting cards, detailed material books, detailed books of customer receivables, payables to sellers, etc. Diagram 1.5. ...
PART 2 - RESEARCH CONTENT AND RESULTS CHAPTER 1: THEORETICAL BASIS OF NON-CASH PAYMENT ACCOUNTING IN COMMERCIAL BANK 1.1. Concept 1.1.1. Cashless payment Non-cash payment is a method of paying for goods and services without the presence of cash, but is carried out by transferring money from the ...
Budget distribution account group Including accounts used to reflect and provide information to check and monitor expense accounts whose occurrence period and effective period do not match in time, including : Prepaid expenses are actual expenses that have been incurred but are related to ...
+ The planning and finance department has the function of advising and assisting the Director on the production plan and financial work of the Company. The main tasks of the department are as follows: Develop financial plans according to the short-term and long-term production and business plans of ...
But still adhere to the program of determining the materiality level issued by VACPA. Depending on the type and risk of the enterprise, the auditor needs to be flexible in determining the materiality rate from 50% - 70% to establish the materiality level for each item. In addition, the auditor can ...
* Cronbachs Alpha analysis 1st time for MC Reliability Statistics variable Cronbachs Alpha Number of observed variables 0.913 6 Variable – total correction Scale Scale Mean if Item Deleted variable) Scale Variance if Item Deleted variable) Corrected Item- Total Correlation total adjustment) ...
Information on accounting books and accounting documents to provide consistent information between budget spending units and budget management agencies. In order to have a suitable information system to provide to managers, the financial reporting system in the administrative unit must be fully ...
(9). Transfer of business results during the period to undistributed profit after tax: + Transfer interest, record: Debit account 911 - Determining business results Credit account 421 - Undistributed profit after tax. + Carry forward losses, record: Debit account 421 - Undistributed profit after ...
Viet Tri Viglacera Joint Stock Company has always focused on recruitment. labor and fully train the professional skills of staff and workers. fully implement policies for Besides training human resources, it is necessary to improve Accounting staff working equipment, introducing modern accounting ...
