Table 2.7: General Journal
Le Hong Phong - Dong Khe - Ngo Quyen - Hai Phong
Huong Duong Tourism Service Trading Company LimitedForm No.: 03a – DNN (Issued under Circular 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance) |
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GENERAL LOG
2017
Unit: Dong
Document
Interpretation | TK DU | Number of occurrences | |||
SH | NT | IN DEBT | HAVE | ||
… | |||||
PC 18/07 | 07/07 | Pay phone bill | 642 | 2,315,400 | |
133 | 231,540 | ||||
111 | 2,546,940 | ||||
.. | |||||
GBC | 7/25 | Receive interest on ACB bank deposits | 112 | 625,450 | |
515 | 625,450 | ||||
.. | |||||
HD982 PT805 | 04/12 | Tuan Tu Company paid | 111 | 9,900,000 | |
511 | 9,000,000 | ||||
3331 | 900,000 | ||||
… | |||||
HĐ995 | 12/15 | Receivable from Luu Gia Company | 131 | 10,500,000 | |
511 | 9,545,455 | ||||
3331 | 954,545 | ||||
… | |||||
PKT 27 | 12/31 | Cost of goods sold in 2017 | 632 | 8,097,504,913 | |
154 | 8,097,504,913 | ||||
… | |||||
Co-arising | 76,651,762,232 | 76,651,762,232 | |||
Hai Phong, December 31, 2017
(Signature, full name)
The chartistChief Accountant (Signature, full name) | Manager (Signature, full name, seal) |
Table 2.8: Ledger account 632
Le Hong Phong - Dong Khe - Ngo Quyen - Hai Phong
Huong Duong Tourism Service Trading Company LimitedForm No.: 03b – DNN (Issued under Circular 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance) |
LEDGER
Year:2017
Account Name: Cost of Goods Sold Account Number: 632
Unit: Dong
Record keeping
Interpretation | SH TK Unit | Amount | |||
Number | NT | In debt | Have | ||
Number of occurrences | |||||
PKT 27 | 12/31 | Cost of goods sold in 2017 | 154 | 8,097,504,913 | |
PKT 32 | 12/31 | Cost of goods transferred | 911 | 8,097,504,913 | |
Add the generated numbers | 8,097,504,913 | 8,097,504,913 | |||
December 31, 2017
(Signature, Full Name)
BookkeeperChief Accountant (Signature, Full Name) | Manager (Signature, full name, seal) |
2.2.2: Current status of cost accounting and business management at Huong Duong Tourism Development and Service Company Limited
a. Documents used:
- Payment voucher
- VAT invoice
- Depreciation allocation table, salary payment table
b. User account:
- Account 642 – Business management expenses
c. Accounting books
- General journal
- Ledger account 642
d. Accounting method:
VAT invoice, Payment voucher,....
General journal
Ledger account 642
Balance sheet of arising numbers
FINANCIAL REPORT
Note
Daily Record Monthly Record
Diagram: Accounting process for business management costs at Huong Duong Tourism Development and Service Company Limited
Example : July 7, 2017 Paying for phone bill for business management department in cash.
Based on invoice number 0006945 and payment voucher, the accountant makes the entries and records them in the General Journal.
Debit account 642: 2,315,400
Debit account 133: 231,540
Credit account 1111: 2,546,940
Form 9: VAT invoice number 0006945
TELECOMMUNICATION SERVICE INVOICE (VAT) | Model number: 01GTKT0/001 |
Hai Phong City Telecommunications Tax code: 0106869738-056
Address: No. 4 Lach Tray, Lach Tray Ward, Ngo Quyen District, Hai Phong City
Company name: HUONG DUONG Tourism Service Development Company Limited
Address: No. 8B Le 22 Le Hong Phong, Dong Khe Ward, Ngo Quyen District - Hai Phong Payment method: Cash MST0201004290
STT
SERVICES USED | Unit | SL | UNIT PRICE | TOTAL | |
1 | 2 | 3 | 4 | 5 | 6=4x5 |
1 | TELECOMMUNICATION SERVICES OF HN CITY PAY BET 7/2017 | 2,315,400 | |||
Service charge(1) | 2,315,400 | ||||
VAT rate 10% VAT amount (2) | 231,540 | ||||
Total payment (1+2) | 2,546,940 | ||||
Amount in words: Two million five hundred forty-six thousand nine hundred and fifty dong.
July 7, 2017
Depositor signs Transaction officer
(Signature, full name) (Signature, full name)
Form 2.10: Payment voucher 18/07
Le Hong Phong - Dong Khe - Ngo Quyen - Hai Phong
Huong Duong Tourism Service Trading Company LimitedModel No.: 02 – TT (Issued under Circular 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance) |
PAYMENT VOUCHER
July 7, 2017 Number: 18/07
Recipient's name: Nguyen Thi Huyen Address: VNPT Telecommunications Company
Reason for payment: Pay invoice number 0006945 Amount: 2,546,940 VND
(In words): Two million five hundred forty-six thousand nine hundred forty dong Attached: 01 original document
July 7, 2017
(Signature, Full Name)
VoterRecipient (Signature, Full Name) | Treasurer (signature, full name) | Chief Accountant (Signature, Full Name) | Director (signature, full name) |
Table 2.11: General Journal
Le Hong Phong - Dong Khe - Ngo Quyen - Hai Phong
Huong Duong Tourism Service Trading Company LimitedForm No.: 03a – DNN (Issued under Circular 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance) |
GENERAL LOG
2017
Unit: Dong
Document
Interpretation | TK DU | Number of occurrences | |||
SH | NT | IN DEBT | HAVE | ||
… | |||||
PC 18/07 | 07/07 | Pay phone bill | 642 | 2,315,400 | |
133 | 231,540 | ||||
111 | 2,546,940 | ||||
.. | |||||
GBC | 7/25 | Receive interest on ACB bank deposits | 112 | 625,450 | |
515 | 625,450 | ||||
.. | |||||
HD982 PT805 | 04/12 | Tuan Tu Company paid | 111 | 9,900,000 | |
511 | 9,000,000 | ||||
3331 | 900,000 | ||||
… | |||||
HĐ995 | 12/15 | Receivable from Luu Gia Company | 131 | 10,500,000 | |
511 | 9,545,455 | ||||
3331 | 954,545 | ||||
… | |||||
PKT 27 | 12/31 | Cost of goods sold in 2017 | 632 | 8,097,504,913 | |
154 | 8,097,504,913 | ||||
… | |||||
Co-arising | 76,651,762,232 | 76,651,762,232 | |||
Hai Phong, December 31, 2017
(Signature, full name)
The chartistChief Accountant (Signature, full name) | Manager (Signature, full name, seal) |
Table 2.12: Ledger account 642
Le Hong Phong - Dong Khe - Ngo Quyen - Hai Phong
Huong Duong Tourism Service Trading Company LimitedForm No.: 03b – DNN (Issued under Circular 133/2016/TT-BTC dated August 26, 2016 of the Ministry of Finance) |
LEDGER
Account Name: Business Management Expenses Account Number: 642
Year:2017
Unit: Dong
Record keeping
Interpretation | SH TK Unit | Amount | |||
Number | NT | In debt | Have | ||
Number of occurrences | |||||
… | … | … | … | ||
PC 18/07 | 07/07 | Pay phone bill in cash | 1111 | 2,315,400 | |
…………. | |||||
PC 23/07 | 13/07 | Buy stationery | 1111 | 1,012,500 | |
… | …. | ............... | ….. | ||
PKT 35 | 12/31 | Carryover of business management expenses | 911 | 1,158,954,569 | |
Add the generated numbers | 1,158,954,569 | 1,158,954,569 | |||
December 31, 2017
(Signature, Full Name)
BookkeeperChief Accountant (Signature, Full Name) | Manager (Signature, full name, seal) |