diary - voucher
Ledger
Detailed Accounting Book
Schedule
Accounting report
Detailed summary book
Note: Daily recording End of day recording Correlation
Daily recording is carried out according to prescribed procedures. Based on the original documents (checked), the accountant records them in the list, the allocation table of the related document journal. In particular, documents related to cash must be recorded in the cash book related to the detailed book (card), then directly recorded in that detailed book (card).
At the end of the month, based on the allocation table, take the data and record it in the relevant statements and journals. At the same time, add up the statements and detailed books, take the data and record it in the voucher journal and then in the General Ledger. At the end of the period, take the data from the General Ledger, voucher journal, and detailed summary table to prepare the balance sheet and other accounting reports.
The form of journal that the Company applies is suitable for the scale of production and business of the Company and suitable for the level and ability of the accounting staff. This is an accounting form built on the basis of closely combining general accounting and detailed accounting to ensure that accounting items are carried out in parallel. The Company's data checking is conducted regularly and evenly at all stages and in all accounting sections, ensuring accurate and timely data that is sensitive to the Company's management requirements.
PART II: CURRENT STATE OF ACCOUNTING WORK AT TEXTILE, IMPORT-EXPORT AND GENERAL SERVICES ENTERPRISE
April 2010, Textile Import Export & General Services Enterprise has the following documents:
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The factory accounts for inventories using the regular declaration method, calculates VAT using the deduction method and calculates cost of goods sold using the weighted average method. Calculates raw materials for sale using the first-in method.
first out :
XN activities in the month
I. Beginning balance of accounts:
SHTK
Account Name | Outstanding debt | Surplus | |
111 | cash | 50,850,000 | |
112 | Bank deposit | 458,963,000 | |
131 | Accounts receivable from customers | 78,179,000 | |
141 | Advance | 92,700,000 | |
142 | Prepaid expenses | 141,052,394 | |
152 | Raw materials inventory | 429,022,875 | |
154 | Work in progress | 183,074,236 | |
155 | Finished goods inventory | 211,623,950 | |
211 | Tangible fixed assets | 2,543,096,010 | |
214 | Depreciation of fixed assets | 415,318,785 | |
311 | Short term loan | 1,651,123,401 | |
331 | Payable to seller | 184.150.962 | |
334 | Payable to employees | 140,510,169 | |
411 | Business capital | 600,679,925 | |
421 | Retained earnings | 1,043,560,223 | |
415 | Welfare reward fund | 153,218,000 | |
Total | 4,188,561,465 | 4,188,561,465 |
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Detailed account balances:
* TK131; Accounts receivable from customers
STT
Customer name | Beginning balance | |
1 | Viet An Joint Stock Company | 7,350,000 |
2 | Hang Thao Trading & Service Company | 14,320,000 |
3 | Phu Hung Textile Factory | 20,240,000 |
4 | Seoul Supermarket | 27,500,000 |
5 | Anh Phuong Fashion Store | 8,769,000 |
Total | 78,963,000 |
* Account 311: Short-term loans
STT | Customer name | Amount | |
1 | VietComBank | 512,469,723 | |
2 | Bank for Agriculture and Rural Development | 341,333,121 | |
3 | Thai Binh Trading Joint Stock Company | 197,320,557 | |
4 | Vinacolex Construction Company | 284,877,915 | |
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5
Vietnam Textile and Garment Corporation | 315.122.085 | |
Total | 1,651,123,401 |
* Account 331: Payable to customers
STT
Customer name | Beginning balance | |
1 | Bao Long Company Limited | 19,036,000 |
2 | Le Huu Tho Garment Factory | 84,999,198 |
3 | Thien Ngan Company Limited | 16,000,000 |
4 | Thanh Dat Packaging Company | 15,612,764 |
5 | Northern Star Company | 48,503,000 |
Total |
* Account 141: Advance
STT
Employee Name | Amount | |
1 | Dang Nhat Minh | 22,750,000 |
2 | Phi Hong Nhung | 34,754,000 |
3 | Tran Thi Lan | 35,196,000 |
Total | 92,700,000 |
* Account 155: Finished Products
ST
T
Product Name | Unit | Quantity | cost of capital | Total amount | |
1 | men's long sleeve shirt | piece | 1,300 | 42,650 | 55,445,000 |
2 | men's short sleeve shirt | piece | 850 | 31,069 | 26,408,650 |
3 | Men's pants | piece | 750 | 46,850 | 35,137,500 |
4 | Women's pants | piece | 500 | 35,090 | 17,545,000 |
5 | women's long sleeve shirt | piece | 1,600 | 32,143 | 51,428,800 |
6 | women's short sleeve shirt | piece | 900 | 28,510 | 25,659,000 |
Total |
Account 152 Raw materials:
STT
Material Name | Unit | Quantity | Unit price | Total amount | |
1 | Fabric | m | 13,772 | 10,560 | 145,432,320 |
2 | Duffle | m | 17,058 | 8,980 | 153,180,840 |
3 | Knitted fabric | m | 9,278 | 11,042 | 102,447,676 |
4 | Big daisy | kg | 46 | 31,012 | 1,426,552 |
5 | Daisy | kg | 60 | 29,510 | 1,770,600 |
6 | Large elastic | m | 5,586 | 563 | 3,144,918 |
7 | small elastic | m | 12,359 | 491 | 6,068,269 |
8 | Color only | roll | 377 | 13,112 | 4,943,224 |
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White thread | roll | 482 | 12,918 | 6,226,476 | |
10 | Chalk | box | 92 | 8,005 | 736,460 |
11 | Oil | box | 270 | 13,502 | 3,645,540 |
Total |
II. During the period, the following economic transactions occurred:
1. On April 1, Hang Thao Trading & Service Company paid the previous period's outstanding debt to XN on receipt number 104.
2. On April 2, the company purchased fabric from Mai Han company according to contract number 006893, import order number 102, the company has not paid yet.
.
Product name
Quantity | Unit price | |
42/2 PE fabric | 17,600 | 10,580 |
Knitted fabric | 12,300 | 11,040 |
3. Purchased zipper from Hung Anh Company according to Contract No. 007694 dated April 2, PNK No. 103, Company has not paid for the goods.
Product name
Quantity (pcs) | Unit price | |
Long lock | 1,020 | 1,560 |
Short course | 3,410 | 1,021 |
4. Withdraw TGNH to cash fund; 150,000,000 receipt 105
5. Purchased colored thread according to Contract No. 029442 dated April 2, PNK No. 104, Company paid in cash, payment voucher No. 95
Product name
Quantity (roll) | Unit price | |
Color only | 912 | 13,154 |
6. Direct sale to Anh Phuong fashion store PXK No. 116 on April 2, receipt No. 106, XN calculated and paid 1% discount to the store in cash, payment voucher No. 96
STT
Product Name | quantity (pieces) | selling price | |
1 | Men's long sleeve shirt | 150 | 71,500 |
2 | Women's long sleeve shirt | 280 | 55,000 |
3 | Men's pants | 195 | 78,000 |
7. Exporting fabric to produce PXK product No. 117 on April 3
STT
Product Name | quantity (m) | unit price | |
1 | Men's clothing | 4.125 | 10,560 |
2 | Women's clothing | 5,367 | 10,560 |
3 | Children's clothing | 1,854 | 10,560 |
8. Exporting raw fabric to produce PXK product No. 118 on April 3
STT
Product Name | quantity (m) | unit price | |
1 | Men's clothing | 3,883.0 | 8,980 |
2 | Women's clothing | 6,138.0 | 8,980 |
3 | Children's clothing | 3,229.5 | 8,980 |
9. Exporting white thread to produce PXK product No. 119 on April 3
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STT
Product Name | Quantity (roll) | Unit price | |
1 | Men's clothing | 115 | 12,918 |
2 | Women's clothing | 231 | 12,918 |
3 | Children's clothing | 95 | 12,918 |
10. Export color thread to produce products, PXK No. 120, day ¾
STT
Product Name | quantity (roll) | Unit price | |
1 | Men's clothing | 170 | 13,112 |
2 | Women's clothing | 207 | 13,112 |
3 | Children's clothing | 239 | 13,154 |
11. Exported to store 95/6 Phan Chu Trinh, PXk No. 121, April 4
STT
Product Name | Unit | Quantity | Selling price | |
1 | Women's long sleeve shirt | piece | 230 | 55,000 |
2 | Women's N-sleeve shirt | piece | 310 | 50,000 |
3 | Women's pants | piece | 250 | 59,500 |
12. The enterprise paid money to Bao Long Company Limited Payment slip No. 97
13. Short-term loan from Vietcombank: 250,000,000 to enter cash fund, receipt number 107 dated April 5
14. On April 5, the Enterprise paid Mai Han Company payment slip No. 98.
15. Export of powder for product manufacturing, PXK No. 112 dated April 5.
STT
Product Name | Quantity (box) | Unit price | |
1 | Men's clothing | 25 | 8,005 |
2 | Women's clothing | 43 | 8,005 |
3 | Children's clothing | 17 | 8,005 |
16. Purchased bobbins from Thai Ha Company Limited under Contract No. 0145173 dated April 5, PXK No. 105, XN paid in cash under payment slip No. 99.
STT
Product Name | Quantity (pieces) | Unit price | |
1 | Bobbin | 1,750 | 423 |
17. Purchase of clothing bags from Mai Linh packaging company according to Contract No. 015420 dated April 5, PNK No. 106, payment voucher No. 100
Product name
Quantity (pcs) | Unit price | |
Valise | 15,841 | 350 |
18. Sold to Nam Son Joint Stock Company, warehouse receipt No. 123 dated April 6, the company paid XN with bank deposit calculated by XN and paid a 2% discount to the company with cash payment receipt No. 101.
STT | Product Name | Quantity (pcs) | Selling price | |
1 | men's long sleeve shirt | 750 | 71,500 | |
2 | Men's short sleeve shirt | 500 | 59,000 | |
3 | Women's long sleeve shirt | 430 | 55,000 | |
4 | Women's short sleeve shirt | 345 | 50,000 | |
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19. Exporting bobbins for product manufacturing, PXK No. 124 dated April 6
STT
Product name | Quantity (pcs) | Unit price | |
1 | Men's clothing | 510 | 423 |
2 | Women's clothing | 325 | 423 |
3 | Children's clothing | 219 | 423 |
20. Exporting small chrysanthemums for product manufacturing, PXK No. 125 dated April 6.
STT
Product Name | Quantity (kg) | Unit price | |
1 | Men's clothing | 20 | 29,510 |
2 | Women's clothing | 13 | 29,510 |
3 | Children's clothing | 15 | 29,510 |
21. Exporting large buttons for product manufacturing. PXK No. 126 dated April 6
STT
Product Name | Quantity (kg) | unit price | |
1 | Men's clothing | 17 | 31,012 |
2 | Women's clothing | 5 | 31,012 |
22. Exporting large elastic bands for product manufacturing, PXK No. 127 dated April 7
STT
Product Name | Quantity (m) | Unit price | |
1 | Men's clothing | 3.120 | 491 |
2 | Women's clothing | 5.149 | 491 |
3 | Children's clothing | 2,567 | 491 |
23. Exporting clothing bags to produce products, PXK No. 128 dated April 7
STT
Product Name | Quantity (pcs) ) | Unit price | |
1 | Men's clothing | 3,640 | 350 |
2 | Women's clothing | 6,392 | 350 |
3 | Children's clothing | 3,389 | 350 |
24. Store 95/6 Phan Chu Trinh paid for goods, receipt number 108 dated April 8. The factory calculated and paid 2% commission to the store, payment number 102.
25. Advance payment for Mr. Ngo Viet Thanh's business trip is: 8,750,000, Payment voucher No. 103 dated April 9.
26. The enterprise paid money to Le Huu Tho garment factory, PC No. 104
27. The enterprise paid money to Thien Ngan Company Limited, PC No. 105 on April 9.
28. Seoul supermarket paid for goods to factory, PT No. 109 on April 10.
29. Viet Anh Joint Stock Company paid for goods to the factory, PT No. 110 dated April 10.
30. Directly sold to store 23 Le Trong Tan, PXK No. 129 on April 11, the store paid in cash, receipt No. 111. The enterprise paid a 1% discount to the customer in cash, PC No. 106.
STT | Product Name | Unit | Quantity | Selling price | |
1 | Women's long sleeve shirt | piece | 300 | 55,000 | |
2 | Men's pants | piece | 450 | 78,000 | |
3 | Women's pants | piece | 250 | 59,500 | |
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31. The enterprise paid the previous debt to Sao Phuong Bac Company, PC No. 107, April 11.
32. Deduct prepaid expenses for each product
STT
Product Name | amount | |
1 | Men's clothing | 1,356,200 |
2 | Women's clothing | 2,233,150 |
3 | Children's clothing | 1,965,000 |
33. Extract KHTSCĐ for each department
STT
Part | Amount | |
1 | Suit production line male | 21,438,634 |
2 | Women's clothing production line | 29,307,450 |
3 | Children's clothing production line me | 17,542,183 |
4 | Sales Department | 965.412 |
5 | Business Management Department | 1,896,373 |
34. Allocate wages to direct production workers.
STT
Product Name | Amount | |
1 | Men's clothing | 22,454,211 |
2 | Women's clothing | 31,683,726 |
3 | Children's clothing | 16,454,211 |
35. Allocate salaries payable to the workshop management department.
STT
Product Name | Amount | |
1 | Men's clothing | 3,020,000 |
2 | Women's clothing | 3,126,500 |
3 | Children's clothing | 2,250,000 |
36. Wages payable to:
- Sales department: 2,115,158
- Business management department: 5,931,820
37. Deduct social insurance, health insurance, and union funds according to prescribed rates
38. Scrap recovered in warehouse
STT
Product Name | Amount | |
1 | Men's clothing | 2,415,310 |
2 | Women's clothing | 5,018,435 |
3 | Children's clothing | 1,765,892 |
39. Electricity payment: 1,666,492.3 VND, payment slip No. 108 dated April 19, VAT 10%
40. Water bill payment 585,538.8 VND, PC No. 109 dated April 19, VAT 5%.
41. Telephone bill payment, payment slip number 110 dated April 20
42. Finished product warehouse, PNK No. 107 dated April 20
STT | Product Name | Quantity | Cost of goods sold | |
1 | Men's clothing | 3,640 | 37,913.8 | |
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2
Women's clothing | 6,392 | 30,057.9 | |
3 | Children's clothing | 3,389 | 28,542.5 |
43. Exported to store 25 Ba Trieu, PXK No. 130 dated April 21
STT
Product name | Quantity | Selling price | |
1 | Men's clothing | 650 | 63,450 |
2 | Women's clothing | 1,010 | 52,000 |
3 | Children's clothing | 415 | 48,000 |
44. Payment for cleaning costs, PC No. 111 dated April 21, amount 1,515,700
45. Purchase drying oil from Thien Truong company according to contract number 005313 dated April 22. Price excluding tax is 1,750,000 VAT 10%. The company has not paid for the goods yet.
46. Mr. Ngo Viet Thanh paid the advance payment for purchasing goods during the period Receipt No. 111 dated April 22; 625,400 VND
47. Export to Hanoi Marko supermarket, PXK No. 131, April 23
STT
Product Name | Quantity | selling price | |
1 | Men's clothing | 410 | 63,450 |
2 | Women's clothing | 620 | 52,000 |
3 | Children's clothing | 395 | 48,000 |
4 | Men's long sleeve shirt | 155 | 71,500 |
48. Withdraw TGNH to cash fund; 100,000,000 PT No. 112
49. Salary payment for employees of PC factory No. 112 on April 25
50. Directly sold to Thanh Xuan department store, PXK No. 132 on April 25, the store paid in cash after deducting a 1% discount.
51. Exported to Hanosimex store 19 Nguyen Luong Bang, PXK No. 133, April 25
STT
Product Name | Quantity | Selling price | |
1 | Men's clothing | 185 | 63,450 |
2 | Women's clothing | 185 | 52,000 |
3 | Children's clothing | 205 | 48,000 |
52. Textile and Garment Company Limited paid in advance for goods, PT No. 1 dated April 26, amount 17,095,000
53. Purchase khaki fabric from Mai Han company according to Contract No. 006493 dated April 26. PNK No. 109
, XN has not paid for the goods.
STT
Product name | Quantity | Unit price | |
1 | Khaki fabric | 1,500 | 15,430 |
54. Purchased silk from Hue Silk Company according to Contract No. 049153 dated April 26, Import No. 110, unpaid by XN.
STT
Product name | Quantity | Unit price | |
1 | Plain Silk | 2,500 | 17,650 |
2 | Floral silk | 2,815 | 18,410 |
55. Purchased copper locks from Bac Ninh company according to contract number 001372 dated April 26, PNK number 111, Company paid 50% of the goods in cash, payment voucher number ....... the remaining amount has not been paid.
STT | Product Name | Quantity | Unit price | |
1 | Copper lock | 1,350 | 2,570 | |
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