Example 2:
On December 20, 2016, the company paid for guests. The amount of VND 5,737,600, according to the VAT Contract No. 0000801, was paid in cash.
Accounting entries
Debt 642 : 5,216,000
Debt 133 : 521,600
There are 111: 5,737,000
Based on VAT invoice No. 0000801 (Form No. 2.14), payment voucher 064/Q4 (Form No. 2.15), accountant records in General Journal (Form No. 2.18)
Form 2.14: VAT invoice number 0000801
BILL
ADDED VALUE
Copy 2: Delivered to Buyer December 20, 2016
Model No.: 01GTKT3/001 Symbol: AA/15P Number: 0000801 | |||||
Sales unit: LOC THANH COMPANY LIMITED Tax code: 0300577108 Address: No. 8 Phan Boi Chau, Quang Trung Ward, Hong Bang District, Hai Phong City Phone: (031) 3839131 - Fax: (031) 3532328 Email: locthanhhp@gmail.com Account number: 0751000102003 - An Binh Commercial Joint Stock Bank, Hai Phong branch | |||||
Buyer's name: ………………………………………………………….. Unit: VIETTEC Inspection and Logistics Joint Stock Company Tax code: 0201626686 Payment method: TM Address: No. 5/16/414 To Hieu Street, Ho Nam Ward, Le Chan District, Hai Phong City, Vietnam Account number:……………………………..at Bank………………………… | |||||
STT | Name of goods and services | Unit | Quantity | Unit price | Total amount |
1 | 2 | 3 | 4 | 5 | 6=4x5 |
1 | Dining and entertaining | 5,216,000 | |||
Total cost of goods: | 5,216,000 | ||||
VAT rate: 10% VAT amount: | 521,600 | ||||
Total payment: | 5,737,000 | ||||
Amount in words: Five million seven hundred thirty seven thousand six hundred dong | |||||
Shopper (Sign, full name) (Signed) | Salesman (Sign, full name) (Signed) | Unit bonus (Sign, seal, full name) (Signed) | |||
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(Source: Accounting Department of VIETTEC Inspection and Logistics Joint Stock Company)
Form 2.15: Payment voucher No. 064/Q4
Address: No. 5/16/414 To Hieu Street, Ward
Hunan, Le Chan District, Hai Phong City, Vietnam
Unit: VIETTEC Inspection and Logistics Joint Stock CompanyModel No.: 01 - TT (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
December 20, 2016
PAYMENT VOUCHERBook number: 04 Number: PC064/Q4 Debt 642, 133 : 5,737,000 There are 111: 5,737,000 |
Recipient's name: Tran Thi Van Anh Address: Staff - Accountant
Work unit (Company): VIETTEC Inspection and Logistics Joint Stock Company Reason: Guest reception expenses
Amount: 5,737,600 (In words): Five million seven hundred thirty seven thousand six hundred dong
Attached: ............................Original documents…………………………………..
December 20, 2016
(Signature, full name, seal) (Signed)
ManagerChief Accountant (Signature, full name) (Signed) | Recipient (Signature, full name) (Signed) | Voter (Signature, full name) (Signed) | Treasurer (Signature, full name) (Signed) |
Received full amount (in words): Five million seven hundred thirty seven thousand six hundred dong
+ Foreign exchange rate (gold, silver, precious stones): …………………………..........................
+ Conversion amount: ……………………………………………………………………………………..........................
(Source: Accounting Department of VIETTEC Inspection and Logistics Joint Stock Company)
Example 3:
On December 31, 2016, the company calculated the salary payable for December (Form 2.16) for employees, and then made a table of deductions based on salary (Form 2.17).
Based on the payroll (Form 2.16) and the table of salary deductions (Form 2.17), the accountant records in the General Journal (Form 2.18).
Table 2.16: Excerpt from Salary Payment Table
VIETTEC INSPECTION AND LOGISTIC JOINT STOCK COMPANY
PAYROLL SHEET
December 2016
STT
Full name | Position | Basic Salary | Allowance | December Salary | Salary BH | Excerpt BH into CP | Excerpt BH on salary | Reality | |||||
Having lunch | Phone | Car Gasoline | Responsibility | Total | |||||||||
01 | Trinh Ngoc Vinh | Director | 10,000,000 | 650,000 | 100,000 | 3,000,000 | 3,750,000 | 13,750,000 | 10,000,000 | 2,200,000 | 1,050,000 | 12,700,000 | |
02 | Tran Dinh Direction | Supervisor determine | 5,500,000 | 650,000 | 100,000 | 300,000 | 1,050,000 | 6,550,000 | 5,500,000 | 1,210,000 | 577,500 | 5,972,500 | |
03 | Tran Manh War | Supervisor determine | 5,000,000 | 650,000 | 100,000 | 300,000 | 1,050,000 | 6,050,000 | 5,000,000 | 1,100,000 | 525,000 | 5,525,000 | |
04 | Hoang Thai Chau | Supervisor determine | 5,000,000 | 650,000 | 100,000 | 300,000 | 1,050,000 | 6,050,000 | 5,000,000 | 1,100,000 | 525,000 | 5,525,000 | |
05 | Nguyen Duc Courage | Supervisor determine | 5,000,000 | 650,000 | 100,000 | 300,000 | 1,050,000 | 6,050,000 | 5,000,000 | 1,100,000 | 525,000 | 5,525,000 | |
…. | |||||||||||||
Total | 46,000,000 | 5,850,000 | 600,000 | 1,200,000 | 4,500,000 | 12,150,000 | 58,150,000 | 46,000,000 | 10,120,000 | 4,830,000 | 53,320,000 | ||
(Source: Accounting Department of VIETTEC Inspection and Logistics Joint Stock Company)
Table 2.17: Extract from Insurance Deduction Table
VIETTEC INSPECTION AND LOGISTIC JOINT STOCK COMPANY
INSURANCE EXTRACTS
December 2016
Deduct insurance premiums into expenses | Deduct insurance from salary | |||||||||
STT | Full Name | Salary paid BH | 18% Social insurance | 3% Health insurance | 1% Social Insurance | Total | 8% Social insurance | 1.5% Health insurance | 1% Social Insurance | Total |
1 | Trinh Ngoc Vinh | 10,000,000 | 1,800,000 | 300,000 | 100,000 | 2,200,000 | 800,000 | 150,000 | 100,000 | 1,050,000 |
2 | Tran Dinh Phuong | 5,500,000 | 990,000 | 165,000 | 55,000 | 1,210,000 | 440,000 | 82,500 | 55,000 | 577,500 |
3 | Tran Manh Chien | 5,000,000 | 900,000 | 150,000 | 50,000 | 1,100,000 | 400,000 | 75,000 | 50,000 | 525,000 |
4 | Hoang Thai Chau | 5,000,000 | 900,000 | 150,000 | 50,000 | 1,100,000 | 400,000 | 75,000 | 50,000 | 525,000 |
5 | Nguyen Duc Dung | 5,000,000 | 900,000 | 150,000 | 50,000 | 1,100,000 | 400,000 | 75,000 | 50,000 | 525,000 |
…….. | ||||||||||
Add | 46,000,000 | 8,280,000 | 1,380,000 | 460,000 | 10,120,000 | 3,680,000 | 690,000 | 460,000 | 4,830,000 | |
(Source: Accounting Department of VIETTEC Inspection and Logistics Joint Stock Company)
Table 2.18: General Journal excerpt
Address: No. 5/16/414 To Hieu Street, Ho Nam Ward, Le Chan District, Hai Phong City, Vietnam
Unit: VIETTEC Inspection and Logistics Joint Stock CompanyForm No. S03a-DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
GENERAL LOG
2016
Unit: Dong
Date of entry
Document | Interpretation | Account Number | Number of occurrences | |||
Number | Date | In debt | Have | |||
A | B | C | D | H | 1 | 2 |
Previous page number moved to | ||||||
………. | ||||||
12/15 | HĐ108 PC045/Q4 | 12/15 | Computer and printer repair fees | 642 | 1,000,000 | |
133 | 100,000 | |||||
111 | 1,100,000 | |||||
………. | ||||||
12/20 | HĐ801 PC064/Q4 | 12/20 | Dining and entertaining | 642 | 5,216,000 | |
133 | 521,600 | |||||
111 | 5,737,000 | |||||
…… | ||||||
12/31 | BL12 | 12/31 | Salary calculation for employees | 642 | 58,150,000 | |
334 | 58,150,000 | |||||
12/31 | BTrL12 | 12/31 | Salary deductions | 642 | 10,120,000 | |
334 | 4,830,000 | |||||
338 | 14,950,000 | |||||
…… | ||||||
Add | x | 53,037,241,281 | 53,037,241,281 | |||
Chief Accountant
(Signature, full name) (Signature, full name)
December 31, 2016
Manager
(Signature, full name, seal)
(Source: Accounting Department of VIETTEC Inspection and Logistics Joint Stock Company)
Based on the General Journal (Form 2.18), the accountant records in the general ledger account 642 (Form 2.19).
Table 2.19: Excerpt from ledger account 642
Unit: VIETTEC Inspection and Logistics Joint Stock Company
Address: No. 5/16/414 To Hieu Street, Ho Nam Ward, Le Chan District, Hai Phong City, Vietnam
LEDGER
Model No.: S03b-DNN
(Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance)
Account Name: Business Management Expenses Account: 642
2016
Unit: Dong
Date
record
Document | INTERPRETATION | Account Number | Amount | |||
Number effect | Day, Month | In debt | Have | |||
A | B | C | D | H | 1 | 2 |
Beginning balance | ||||||
........... | ||||||
12/15 | HD108 PC045/Q4 | 12/15 | Computer and printer repair fees | 111 | 1,000,000 | |
......... | ||||||
12/20 | HĐ801 PC064/Q4 | 12/20 | Dining and entertaining | 111 | 5,216,000 | |
........... | ||||||
12/31 | BL12 | 12/31 | Salary calculation for employees | 334 | 58,150,000 | |
12/31 | BTrL12 | 12/31 | Salary deductions | 338 | 10,120,000 | |
12/31 | PKT20 | 12/31 | Carryover of business management expenses | 911 | 855.666.71 | |
Add the generated numbers | 855.666.671 | 855.666.671 | ||||
End of year balance | ||||||
December 31, 2016
Bookkeeper Chief Accountant Director
(Signature, full name) (Signature, full name) (Signature, full name, seal)
(Source: Accounting Department of VIETTEC Inspection and Logistics Joint Stock Company)