GENERAL LOG
(Excerpts from some operations in 2010)
Unit: USD
Day
Document number | Interpretation | Account Number | Conversion amount | Number of occurrences | Exchange rate | |||
In debt | Have | Amount | Money | |||||
Previous page number moved to | ||||||||
… | ||||||||
11/29 | GBC037-2010 | Long-term loan from BTMU bank amount of 1,900,000 USD | 11221 | 341 | 1,900,000 | 1,900,000 | USD | 1 |
… | ||||||||
12/31 | Interest payment on loan of 1,900,000 USD in December 2010 | 6351 | 335 | 13,458.33 | 13,458.33 | USD | 1 | |
12/31 | GBC064-2010 | USD interest on account 11221 at BTMU Bank in December 2010 | 11221 | 5151 | 997.63 | 997.63 | USD | 1 |
12/31 | GBC1210-027 | VND interest on account 11212 at IVB Bank December 2010 | 11212 | 5151 | 20.28 | 395,500 | VND | 19,500 |
… | ||||||||
Add to next page | ||||||||
Maybe you are interested!
-
Completing the organization of revenue and cost accounting and determining business results at VIETTEC Inspection and Logistics Joint Stock Company - 9 -
"Completing the organization of revenue and cost accounting and determining business results" at Tan Phu Agricultural Processing Enterprise - 2 -
Completing the organization of revenue and cost accounting and determining business results at Xuan Truong Hai Transport and Trading Joint Stock Company - 2 -
Completing revenue and cost accounting and determining business results at Do Son Tourism Joint Stock Company - 10 -
Completing revenue and cost accounting and determining business results at Do Son Tourism Joint Stock Company - 16
Date…month…year…
Bookkeeping Accountant Chief Accountant Director
LEDGER
Account 515: Financial activity revenue Extracted from some transactions in December 2010
Unit: USD
Document
Interpretation | Account Number | Correspondence | Conversion amount | Amount incurred | Money | Exchange rate | ||||
Day | Number | In debt | Have | In debt | Have | |||||
Opening balance | ||||||||||
… | ||||||||||
12/31 | GBC064-2010 | USD interest on account 11221 at BTMU Bank month 12/2010 | 5151 | 11221 | 997.63 | 997.63 | USD | 1 | ||
12/31 | GBC1210-027 | VND interest on account 11212 at IVB Bank month 12/2010 | 5151 | 11212 | 20.28 | 395,500 | VND | 19,500 | ||
12/31 | KC1210-010 | Transfer of financial revenue main | 515 | 911 | 33,453.20 | USD | 1 | |||
Number of occurrences during the period | 33,453.20 | 33,453.20 | USD | 1 | ||||||
Closing balance | ||||||||||
Date…year…month…
Bookkeeping Accountant Chief Accountant Director
2.2.6 Other expenses and other income:
2.2.6.1 Other costs:
Accounting documents used
- Payment voucher, payment authorization.
- Other documents.
Accounting accounts used
- Account 811 - Other expenses.
- Account 111 - Cash.
- Account 112 - Bank deposits.
Accounting books used
- General Journal.
- Ledger account 811, account 111,…
Other cost accounting procedures
Payment voucher, payment order,...
General Journal
Ledger account 811,…
Note:
SPS balance sheet
Daily Record:
Year end record:
Financial report
Nakashima Vietnam Co., Ltd.
Lot CN2.2B Dinh Vu Industrial Park, Hai Phong
PAYMENT VOUCHER Book number: 09 ......
December 31, 2010
Number: 1210-040......
Debit: Account 811 ........
Credit: Account 1111 ...... Full name of recipient: .....................................................................................
Address:....................................................................................................................
Reason for payment: Payment for ornamental plant care services in December 2010 .............................. Amount: 244,500 VND (in words) Two hundred forty-four thousand five hundred VND .............................................
Attached..........................................................................................Original documents
Accountant | Treasurer | Founder | Receiver | |
operate | Chief | vote | money |
Received full amount (in words):..........................................................................
- Foreign exchange rate: 1USD = 19,500 VND..........................................................
- Conversion amount:..........................................................................................................
Based on the payment voucher, payment order, etc., the accountant records in the General Journal ( form 16 ). From the data in the General Journal, the accountant records in the General Ledger account 811 ( form 17 ).
At the end of the year, add the data on Ledger account 811 to create the Balance Sheet of arising numbers and prepare the Financial Statement.
GENERAL LOG
Excerpts from some business activities in December 2010
Unit: USD
Day
Document number | Interpretation | Account Number | Conversion amount | Number of occurrences | Exchange rate | |||
In debt | Have | Amount | Money | |||||
Previous page number moved to | ||||||||
… | ||||||||
03/12 | GBC1210-002 | Customer pays for shipment purchased in November 2010 | 11222 | 131 | 5,875.25 | 5,875 | USD | 1 |
… | ||||||||
10/12 | PC1210-022 | Buy 200L of Diesel for production room | 1524 | 1111 | 199.54 | 3,890,000 | VND | 19,495 |
… | ||||||||
12/31 | GBC1210-031 | Hai Phong Steel Corporation pays money for breach of contract | 112 | 711 | 436.92 | 8,520,000 | VND | 19,500 |
12/31 | PC1210-040 | Plant care service December 2010 | 811 | 111 | 12.54 | 244,500 | VND | 19,500 |
… | ||||||||
Add to next page | ||||||||
Date…month…year…
Bookkeeping Accountant Chief Accountant Director
LEDGER
Account 811: Other expenses
Year 2010 Unit: USD
Document
Interpretation | Account Number | Correspondence | Conversion amount | Amount incurred | Money | Exchange rate | ||||
Day | Document number | In debt | Have | In debt | Have | |||||
Opening balance | ||||||||||
12/31 | PC1210-040 | Plant care service December 2010 | 811 | 111 | 12.54 | 244,500 | VND | 19,500 | ||
12/31 | KC1210-011 | Carry over other expenses | 811 | 911 | 12.54 | 12.54 | USD | 1 | ||
Number of occurrences during the period | 12.54 | 12.54 | ||||||||
Closing balance | ||||||||||
Date…month…year…
Accountant records Chief Accountant Director
2.2.6.2 Other income:
Accounting documents used
- Receipt, Bank credit note.
- Other documents.
Accounting accounts used
- Account 711 - Other income.
- Account 111 - Cash.
- Account 112 - Bank deposits.
Accounting books used
- General Journal.
- Ledger account 711, account 111,…
Other income accounting procedures
Receipt, Bank Credit Note, etc.
General Journal
Ledger account 711,…
Note:
SPS balance sheet
Daily Record:
Year end record:
Financial report
INDOVINA Bank
NOTICE OF AVAILABILITY
Date: December 31, 2010 To: Nakashima Vietnam Co., Ltd.
Number:1210-031
Today, we would like to inform you that we have credited your account with the following content:
Credit account number: 01319091089 Amount in numbers: 8,520,000 VND.
Amount in words: Eight million five hundred twenty thousand dong.
Content: Hai Phong Steel and Materials Joint Stock Company paid a fine for breach of contract (Contract No. 0030672, code BP/2009).
Based on the Credit Note of IVB Bank, the accountant records the following entry: Debit account 112: 436.92 USD
Credit account 711: 436.92 USD
Accountants record in General Journal Number ( form 18 ). From the data in the General Journal, accountants record in General Ledger Account 711 ( form 19 ).
At the end of the year, add the data on Ledger Account 711 to create the Balance Sheet of arising numbers and prepare the Financial Statement.