Example 1 : On December 1, 2017, the company advanced money to Vipco Petroleum Transport Joint Stock Company by bank transfer, the amount of VND 50,000,000.
Based on the relevant documents, the Accountant records in the General Journal (Form 2.17) and records in the detailed payables book TK 331 (Form 2.19), the bank deposit tracking book. Based on the data in the General Journal, the Accountant records in the general ledger TK 331 (Form 2.18), the general ledger TK 112.
At the end of the period, based on the detailed book of payables to sellers, the accountant records it in the Detailed Summary Table of payables to sellers (Form 2.21).
Table 2.10: Bank debt notice
Number: 861 Service code: VANDOTHI Customer code: 551277 | |
DEBIT NOTE Date: 12/01/2017 | |
Dear: Dong A International Travel Company Tax code: 0209957355 | |
Today we would like to inform you that we have debited your account with the following content: Debit account number: 0531 0088 5520 8 Amount in numbers: 50,000,000 Amount in words: Fifty million dong./ Content: ## advance payment to Vipco Petroleum Transport Joint Stock Company ## | |
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(Data source: Finance and Accounting Department of Dong A International Travel Company)
Table 2.11: Payment authorization
PAYMENT ORDER AUTHORIZATION | Number: 861 Date: December 1, 2017 | |||
Amount : 50,000,000 | VND | Bank Fees : Internal Fees External Fees | ||
In words : Fifty million dong even. Content: Advance payment to Vipco Petroleum Transport Joint Stock Company | ||||
REQUESTING UNIT/PERSON: DONG A INTERNATIONAL TRAVEL COMPANY Applicant: ID Number: Date of issue: -Place of issue: Account number: 0531 0088 5520 8 At bank: Vietcombank Hai Phong | UNIT/BENEFICIARY : Vipco Petroleum Transport Joint Stock Company Beneficiary: ID Number: Date of issue: Account number: 0531 3097 8098 9 At Bank : Vietcombank Hai Phong | |||
CHIEF ACCOUNT HOLDER DEPOSIT BANK RECEIVING BANK Dealer Dealer | ||||
(Data source: Finance and Accounting Department of Dong A International Travel Company)
Example 2: On December 4, 2017, the company purchased gasoline from Vipco Petroleum Transport Joint Stock Company according to VAT invoice number 0001956.
Based on value added invoice No. 0001956 and related accounting documents, the accountant records in the General Journal (Form No. 2.17) and records in the detailed account payable to seller account 331 (Form No. 2.19). Based on the data in the General Journal, the accountant records in the general ledger account 331 (Form No. 2.18), general ledger account 621, general ledger account 133
At the end of the period, based on the detailed payables to sellers book, prepare a detailed summary table of payables to sellers (form 2.21).
Form 2.12: VAT invoice
VALUE ADDED INVOICE Link 2: Customer delivery December 4, 2017 | Model No.: 01GTKT3/001 Symbol: AB/17P Number: 0001956 | ||||
Sales unit: VIPCO PETROLEUM TRANSPORT JOINT STOCK COMPANY Tax code: 0200718004 Address: No. 37 - Phan Boi Chau - Quang Trung - Hong Bang - Hai Phong Phone: 0225 58907899 Account number: | |||||
Buyer's name: ………………………………………………… Unit name: Dong A International Travel Company Tax code: 0 2 0 9 9 5 7 3 5 5 Address: No. 38C/37 Truc Cat, Vinh Niem, Le Chan, Hai Phong Payment method: TM/CK……………..Account number:………… | |||||
ST T | Name of goods and services | Unit | Quantity | Unit price | Total amount |
1 | 2 | 3 | 4 | 5 | 6=5x4 |
1 | A92 gasoline | Liter | 3,470 | 19,150 | 66,450,000 |
Total cost of goods 66,450,000 | |||||
VAT: 10% VAT 6,645,000 | |||||
Total payment 73,095,000 | |||||
Amount in words : Seventy-three million, nine hundred and ninety-five thousand dong. | |||||
Buyer Salesperson Unit Head (Sign, full name) (Sign, full name) (Sign, stamp, full name) (Need to check and compare when creating and delivering invoices) | |||||
(Data source: Finance and Accounting Department of Dong A International Travel Company)
Example 3:On December 10, 2017, Minh Anh Company Limited was hired to repair a car according to VAT invoice number 0000453, which has not been paid.
Based on value added invoice number 0000453 and related accounting documents, the accountant records in the General Journal (form 2.17) and records in the detailed account payable to seller account 331 (form 2.20). Based on the data in the General Journal, the accountant records in the general ledger account 331 (form 2.18), general ledger account 627, general ledger account 133.
At the end of the period, based on the detailed payables book to prepare a detailed payables summary table (form 2.21)
Form 2.13: VAT invoice number 0000453
VALUE ADDED INVOICE Link 2: Customer delivery December 10, 2017 | Model No.: 01GTKT3/001 Symbol: TM/17P Number: 000453 | ||||
Sales unit: Minh Anh Company Limited Tax code: 02015987032 Address: No. 641 - Nguyen Van Linh - Le Chan - Hai Phong Phone: 0225 2389979 Account number: | |||||
Buyer's name: …………………………………………………… Unit name: Dong A International Travel Company Tax code: 0 2 0 9 9 5 7 3 5 5 Address: No. 38C/37 Truc Cat, Vinh Niem, Le Chan, Hai Phong Payment method: CK/TM…Account number:…………………………… | |||||
STT | Name of goods and services | Unit | Quantity | Unit price | Total amount |
1 | 2 | 3 | 4 | 5 | 6=5x4 |
1 | Car paint BK15A-191.44 | 12,000,000 | |||
2 | Disassemble the gearbox | 1,800,000 | |||
3 | Replace interior accessories | 10,700,000 | |||
4 | Labour | 2,000,000 | |||
Total cost of goods 26,500,000 | |||||
VAT: 10% VAT 2,650,000 | |||||
Total payment 29,150,000 | |||||
Amount in words : Twenty-nine million, one hundred and fifty thousand dong …… | |||||
Buyer Salesperson Unit Head (Sign, full name) (Sign, full name) (Sign, stamp, full name) (Need to check and compare when creating and delivering invoices) | |||||
(Data source: Finance and Accounting Department of Dong A International Travel Company)
Example 4:December 22, 2017. Paid car repair fee to Minh Anh Company Limited in the amount of 15,000,000 VND, in cash.
Based on the relevant documents, accountants record in the General Journal (Form 2.22) and at the same time record in the detailed account payable book, account 331 (Form 2.25), and cash book. Based on the General Journal data, accountants record in the general ledger account 331 (Form 2.23), and general ledger account 111.
At the end of the period, based on the detailed payables book to prepare a detailed payables summary table (form 2.26).