Table 2.3 Warehouse receipt dated October 7, 2012 of the company
Form No. 01 -VT
Unit: Van Long Company Limited ( Issued under Decision 15/2006/QD-BTC)
Zone 15A - Hung Vuong - Hong Bang - Hai Phong on March 20, 2006 by the Minister of Finance)
WAREHOUSE RECEIPT
October 7, 2012 No. 10/006
Debit account 152: 77,272,000
Credit account 112: 77,272,000
Received from: Nguyen Tuan Anh - HA Company Limited According to number 0000038
Inspection report No. …..Date…..month………year Importer: Nguyen Thi Hien – Imported at warehouse 03
STT
Product name | Code | Unit | Quantity | Unit price | Amount | ||
According to CT | Real enter | ||||||
1 | ABS virgin plastic granules HA | HABSHANSO1 | Kg | 2,000 | 38,636 | 77,272,000 | |
Add | 77,272,000 | ||||||
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Amount in words: Seventy-seven million two hundred and seventy-two thousand dong. Original attached document number: 01 VAT invoice number 0000038
Entered on October 7, 2012 Invoice maker Delivery person Warehouse keeper Chief accountant Head of unit (Signature, full name) (Signature, full name) (Signature, full name) (Signature, full name) (Signature, full name)
(Data source: Accounting Department of Van Long Company Limited)
Table 2.4 Excerpt from the company's general journal in 2012
Form No. S03a-DN
Unit: Van Long Company Limited ( Issued under Decision 15/2006 QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
GENERAL LOG
2012 Unit: VND
NT records
Document | Interpretation | SC | ST TD | SH TK Yes | Number of occurrences | |||
SH | NT | In debt | Have | |||||
A | B | C | D | E | G | H | 1 | 2 |
.. | … | …. | … | … | … | ….. | …. | |
07/10 | UNC10/15 HĐGTGT38 | 07/10 | Purchase HA LLC payment by CK | 152 133 112 | 77,272,000 7,727,200 | 84,999,200 | ||
08/10 | PC10/24 | 08/10 | Advance payment collaborate | 141 111 | 2,000,000 | 2,000,000 | ||
… | … | …. | … | … | … | … | …. | |
11/10 | GBN12 | 11/10 | Remittance fee | 635 112 | 11,000 | 11,000 | ||
11/10 | GBC04 | 11/10 | LG Co., Ltd. electronic VN payment for goods. | 112 131 | 162,225,000 | 162,225,000 | ||
.. | … | …. | …. | … | … | … | ……. | ….. |
10/25 | PC10/91 | 10/25 | Pay for Gas. | 6427 133 111 | 3,818,182 381,818 | 4,200,000 | ||
… | ….. | …. | ……. | … | …. | …. | ….. | ….. |
10/28 | VAT invoice 1124 | 10/28 | Have you bought P136 color powder from Tan Duc QT Company Limited? pay | 152 133 331 | 5,781,818 578,182 | 6,360,000 | ||
… | …. | … | ….. | … | …. | … | ….. | ….. |
October 31 | PT10/42 | October 31 | Withdraw TGNH to import TM fund | 111 112 | 260,000,000 | 260,000,000 | ||
… | … | … | … | … | … | … | ….. | |
Co-arising | 358.910.424.761 | 358.910.424.761 | ||||||
December 31, 2012
Chief Accountant | Unit Head | |
(Signature, full name) | (Signature, full name) | (Signature, seal, full name) |
(Data source: Accounting Department of Van Long Company Limited)
Table 2.5: Excerpt from company's ledger account 152 in 2012
Form S03b-DN
Unit: Van Long Company Limited ( Issued under Decision 15/2006QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
LEDGER
2012
Account 152-Raw materials
Unit: VND
NT
GS
Document | Interpretation | SH TK | Arise | |||
SH | NT | In debt | Have | |||
Opening balance | 3,788,185,471 | |||||
…… | …. | …… | ….. | |||
07/10 | UNC10/15 | 07/10 | Buy ABS resin from LLC HA | 112 | 77,272,000 | |
….. | …. | ….. | ….. | |||
10/14 | PX10/56 | 10/14 | Exporting PPM540S Silver Gray plastic to produce Wheel Silver gray | 621 | 135.286.112 | |
… | …. | ….. | …. | …. | …. | |
10/28 | VAT invoice 1124 | 10/28 | Buy P136 color powder from Tan Duc QT Company Limited Vietnam | 112 | 5,781,818 | |
……. | ….. | …… | ….. | |||
Co-arising | 25,185,277,700 | 21,641,743,459 | ||||
Closing balance | 7,331,719,712 | |||||
December 31, 2012 Accountant Chief Accountant Head of unit (Signature, full name) (Signature, full name) (Signature, stamp, full name)
(Data source: Accounting Department of Van Long Company Limited)
Table 2.6 Excerpt from company's ledger account 133 in 2012
Form S03b-DN
Unit: Van Long Company Limited ( Issued under Decision 15/2006QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
LEDGER
2012
Account 133 - Deductible VAT
Unit: VND
NT
GS
Document | Interpretation | SH TK | Arise | |||
SH | NT | In debt | Have | |||
Opening balance | 795,923,090 | |||||
…… | …. | …… | ….. | |||
07/10 | VAT38 | 07/10 | Buy ABS resin from LLC HA | 112 | 7,727,200 | |
… | …. | ….. | …. | …. | …. | |
10/28 | VAT invoice 1124 | 10/28 | Buy P136 color powder from Tan Duc QT Company Limited Vietnam | 112 | 578,182 | |
……. | ….. | …… | ….. | |||
12/31 | PKT 12/18 | 12/31 | VAT deduction | 3331 | 3,973,854,639 | |
Co-arising | 3,958,752,209 | 3,973,854,639 | ||||
Closing balance | 780.820.660 | |||||
December 31, 2012 Accountant Chief Accountant Head of unit (Signature, full name) (Signature, full name) (Signature, stamp, full name)
(Data source: Accounting Department of Van Long Company Limited)
Table 2.7: Excerpt from the company's ledger account 112 in 2012
Form S03b-DN
Unit: Van Long Company Limited ( Issued under Decision 15/2006QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
LEDGER
2012
Account 112 - Bank deposits
Unit: VND
NT
GS
Document | Interpretation | SH TK | Number of occurrences | |||
SH | NT | In debt | Have | |||
Opening balance | 1,364,664,872 | |||||
…………. | … | …………. | ……….. | |||
07/10 | UNC10/15 | 07/10 | Buy ABS plastic beads HA LLC | 152 133 | 77,272,000 7,727,200 | |
… | … | … | …. | .. | …. | ….. |
11/10 | GBN12 | 11/10 | Remittance fee | 635 | 11,000 | |
… | …. | ….. | ……… | ….. | ……. | ……….. |
October 31 | GBC08 | October 31 | Interest earned on deposits enjoy | 515 | 8,294 | |
…. | …. | ….. | ………….. | ….. | ……. | …………….. |
Add the generated numbers | 28,815,557,779 | 27,941,626,148 | ||||
Closing balance | 2,238,596,503 | |||||
December 31, 2012 Accountant Chief Accountant Head of unit (Signature, full name) (Signature, full name) (Signature, stamp, full name)
(Data source: Accounting Department of Van Long Company Limited)
Step 2: Temporarily close the accounting books and compare data from the accounting books
Calculate the ending balance of the General Ledger, detailed ledger and detailed summary table of accounts. Then compare the data between the general ledger, detailed ledger and detailed summary table.
Example: Check the year-end debt of Van Long Company Limited in 2012. Compare General Ledger Account 131 (Table 2.8) with the detailed summary table of customer receivables (Table 2.9)
- Compare General Ledger Account 331 (Form 2.10) with the detailed summary table of payables to sellers (Form 2.11)
Table 2.8 Excerpt from company's ledger account 131 in 2012
Form S03b-DN
Unit: Van Long Company Limited ( Issued under Decision 15/2006QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
LEDGER
2012
Account 131 - Trade receivables
Unit: VND
NT
GS
Document | Interpretation | SH TK | Arise | |||
SH | NT | In debt | Have | |||
Opening balance | 8,135,657,509 | |||||
.. | … | … | ….. | … | …… | ……. |
11/10 | GBC04 | 11/10 | LGELECTRONIC CO., LTD. Vietnam payment goods | 112 | 162,225,000 | |
…… | …. | …… | ….. | |||
10/25 | Contract VAT18 | 10/25 | Selling 500 bottles ml Quang Hanh | 511 3331 | 142,200,618 14,220,061 | |
.. | … | … | ….. | … | ….. | …. |
October 31 | VAT26 | October 31 | Export Tankdust to LG ELECTRONIC Co., Ltd. Vietnam | 511 3331 | 547,032,209 54,703,221 | |
……. | ….. | …… | ….. | |||
Co-arising | 27,684,795,688 | 31,647,863,555 | ||||
Closing balance | 4,172,589,642 | |||||
December 31, 2012 Accountant Chief Accountant Head of unit (Signature, full name) (Signature, full name) (Signature, stamp, full name)
(Data source: Accounting Department of Van Long Company Limited)
Completing the work of preparing and analyzing the balance sheet at Van Long Company Limited
Table 2.9: Summary table of payments to the company's buyers
Form No. S31-DN
Van Long Company Limited ( Issued under Decision 15/2006 QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
PAYMENT SUMMARY WITH BUYER (SELLER)
Account: Customer Receivables Number: 131
2012
STT
Customer name | Beginning balance | Number of occurrences during the year | End of year balance | ||||
In debt | Have | In debt | Have | In debt | Have | ||
1 | Hai Phong Battery Technology Company Limited | 1,479,695,366 | - | 5,033,599,216 | 6,166,421,902 | 346,872,680 | |
2 | TURBO INDUSTRIAL CO., LTD. | 739,847,683 | - | 3,679,432,580 | 3,724,956,077 | 694,324,186 | |
3 | C-MAT Company Limited | 2,667,003 | 98,645,780 | 95,978,777 | - | - | |
4 | LG ELECTRONIC CO., LTD. Vietnam | 2,219,543,049 | - | 7,550,398,824 | 8,078,711,313 | 1,691,230,560 | - |
.. | …. | …. | ….. | …… | …… | ….. | …… |
Total | 8,138,324,512 | 2,667,003 | 27,684,795,688 | 31,647,863,555 | 4,172,589,642 | - | |
December 31, 2012
Bookkeeping Accountant Chief Accountant Unit Head
(Signature, full name) (Signature, full name) (Signature, stamp, full name) (Data source: Accounting Department of Van Long Company Limited)
Student: Tran Thi Lan Anh - Class QT1305K Page 59
Completing the work of preparing and analyzing the balance sheet at Van Long Company Limited
Table 2.10 Excerpt from company's ledger account 331 in 2012
Form No. S03b-DN
Van Long Company Limited (Issued under Decision 15/2006 QD-BTC
Zone 15A-Hung Vuong-Hong Bang-Hai Phong, March 20, 2006, by the Minister of Finance)
LEDGER
2012
Account 331 - Payable to sellers
Unit: VND
NT GS
Document | Interpretation | SH TK Yes | Number of occurrences | |||
SH | NT | In debt | Have | |||
Opening balance | 1,224,455,432 | |||||
… | … | …. | .. | …. | … | |
10/13 | VAT invoice 7021 | 10/13 | Buy carton boxes from packaging joint stock company Vietnam | 152 133 | 37,709,275 3,770,928 | |
… | … | … | ….. | … | ….. | ….. |
10/15 | UNC 10/22 | 10/15 | Pay for carton boxes for CP company Vietnam Packaging | 112 | 41,480,203 | |
… | … | … | …. | … | …. | ….. |
10/23 | VAT invoice 1099 | 10/23 | Buy plastic beads from QT Tan Company Limited German Vietnam | 152 133 | 113,316,577 11,331,658 | |
… | …. | …. | … | ….. | …. | |
Add the generated numbers | 18,390,646,360 | 18,750,982,463 | ||||
Closing balance | 1,584,791,535 | |||||
December 31, 2012 Accountant Chief Accountant Head of unit (Signature, full name) (Signature, full name) (Signature, stamp, full name)
(Data source: Accounting Department of Van Long Company Limited)
Student: Tran Thi Lan Anh - Class QT1305K Page 60