Table 2.4.5.1
Xa-Le Chan-Hai Phong
Unit: Minh Vu Investment, Trade and Construction Joint Stock Company Address: No. 4/46 Dong Nghia Market StreetForm No. S02c1 – DN (Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance) |
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LEDGER
Account name 635 – Financial activity expenses From date: October 1, 2012 to date: December 31, 2012
Date of entry
Accounting vouchers | Interpretation | TK DU | Amount | |||
Number | Day | In debt | Have | |||
A | B | C | D | E | 1 | 2 |
Number of occurrences | ||||||
12/31 | 12/34 | 12/31 | Pay bank interest | 112 | 3,271,549 | |
12/31 | 50/12 | 12/31 | Carry forward financial operating expenses | 911 | 3,271,549 | |
Co-arising | 3,271,549 | 3,271,549 | ||||
SDCK | ||||||
Bookkeeper | Chief Accountant | Manager |
(Signature, full name) (Signature, full name) (Signature, full name, seal)
2.2.5: Current status of cost accounting and business management at Minh Vu Investment, Trade and Construction Joint Stock Company.
Documents used:
- Payment voucher
- VAT invoice
- Bank statement…
Account used:
Account 642 – Business management branch
- This account is used to reflect expenses for business management needs.
- This cost includes: Management staff cost, management material cost, office supplies cost, fixed asset depreciation cost, taxes and fees, provision cost, outsourced service cost, other cash costs.
Accounting sequence:
Based on original documents such as VAT invoices, payment vouchers, etc., accountants enter the list of documents of the same type.
Then, based on the List of vouchers of the same type, the accountant enters the voucher into the bookkeeping voucher. From the bookkeeping voucher, the accountant records into the Bookkeeping voucher register and the General ledger account 642.
At the end of the quarter, add up the figures in the General Ledger of accounts, and the accountant prepares a Balance Sheet of arising numbers. At the end of the year, prepare a Financial Statement.
Payment vouchers, VAT invoices...
Summary table of similar CT
Accounting vouchers
Ledger account 642
Financial report
Register of accounting vouchers
Balance sheet of arising numbers
Diagram 2.5: Accounting process for business management costs at Thanh Chuong Investment and Development Joint Stock Company
Note:
Daily Record Final Record
Compare, check
Example : On December 19, 2012, paid electricity bill to Hai Phong Electricity Company with the amount of 1,076,625, including 10% VAT.
-> Based on VAT invoice No. 0421754 (Table 2.5.1), the accountant makes a payment voucher (Table 2.5.2) and pays for electricity. From Payment Voucher 546, the cashier records it in the Cash Book and the list of vouchers of the same type (Table 2.5.3). At the end of the month, based on the list of vouchers of the same type, the accountant enters the voucher into the book (Table 2.5.4).
From the vouchers posted to the voucher register (Form 2.5.5) and ledger account 642 (Form 2.5.6)
GRADUATION THESIS
EVN NPC
NORTHERN POWER CORPORATION
Hai Phong Electricity Company Address:
VAT INVOICE (ELECTRICITY BILL)
(Copy 2: Delivered to customer)
Period 1: From November 13 to December 20
Model No.: 01GTKT2/001
Symbol: VM/12P Number: 0370973
Phone: Tax code: Repair phone: 0313.792.519 Customer name: Minh Vu Investment, Trade and Construction Joint Stock Company
Address: No. 4/46 Cho Don Street - Nghia Xa - Le Chan - Hai Phong
Set CS | Index new | Old index | HS core | TT Power | Unit price | Total amount |
KT | 15,530 | 15,105 | 425 425 | 2177 | 925225 | |
December 22, 2012 Electricity Seller ( Stamp, full name ) | ||||||
Add | 925225 | |||||
VAT rate 10% VAT | 92,523 | |||||
Total payment | 1,017,748 | |||||
In words : One million seven thousand seven hundred forty eight dong even | ||||||
Phone 0313.624.888 Tax code: 0200818473 Meter number: 09561658 Household number: _
Customer Code: PA09080846830
Math Code: PA09080846830
NN code: 2218
Price code 100% SXBT
Contract ID: 43669800
Student: Pham Thi Thuy – QT1301K 92
GRADUATION THESIS
Unit : Minh Vu Investment and Construction Joint Stock Company
Address: No. 4/46 Cho Don Street - Nghia Xa - Le Chan - Hai Phong
Table 2.5.2Model No.: 02 - TT (Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance) |
December 19, 2012
PAYMENT VOUCHERNumber: 546 Debit account 642 Debit account 133 Have account 111 |
Recipient's name: Bui Huu Dat Address: Sales Department
Reason for payment: Payment of electricity bill for December 2012 Amount: 1,017,748
(In words: One million seven thousand seven hundred forty eight dong)
Attached: .......... 01 ......original documents.
December 19, 2012
(Signature, full name, seal)
ManagerChief Accountant (Signature, full name) | Treasurer (Signature, full name) | Voter (Signature, full name) | Recipient (Signature, full name) |
Student: Pham Thi Thuy – QT1301K 93
GRADUATION THESIS
Table 2.5.3
MINH VU CONSTRUCTION AND TRADING INVESTMENT JOINT STOCK COMPANY
SUMMARY OF DOCUMENTS OF THE SAME TYPE
Account Name- Cash
Account number: 111 (credit account 111)
From date: October 1, 2012 To date: December 31, 2012
Document
Interpretation | Amount | Debit accounts | ||||
Brand | Day | …. | 133 | 642 | ||
… | …. | …. | …. | ….. | …. | |
PC538 | 09/12 | Duong PKD payment reception | 6,180,000 | 516,818 | 5,618,182 | |
PC539 | 10/12 | Payment of shipping charges | 3,000,000 | 3,000,000 | ||
PC543 | 12/15 | Pay landline and mobile phone bills after | 2,708,000 | 246,182 | 2,461,818 | |
…. | …. | …. | ….. | …. | …. | …. |
PC546 | 19/12 | Pay electricity bill for December | 1,017,748 | 92,523 | 925.225 | |
….. | …. | …. | …. | …. | ||
Total | 1,703,452,289 | 11,993,059 | 63,723,178 | |||
Founder
(Signature, full name)
Chief Accountant
(Signature, full name)
Student: Pham Thi Thuy – QT1301K 94
Table 2.5.4
Xa-Le Chan-Hai Phong
Unit: Minh Vu Investment, Trade and Construction Joint Stock Company Address: No. 4/46 Dong Nghia Market StreetForm No. S02a – DN (Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance) |
BOOK RECORDING DOCUMENTS
Number: 32/12
December 31, 2012
Abstract
Account number | Amount | Note | ||
In debt | Have | |||
A | B | C | 1 | D |
….. | .... | …. | ….. | |
VND deposit at VIB bank | 1121 | 1111 | 341,500,000 | |
Other short-term receivables | 1388 | 111 | 159,557,615 | |
Deductible VAT of hh,dv | 133 | 111 | 3,381,021 | |
Advance | 141 | 111 | 37,311,065 | |
Buy computer monitor (KT Department) | 153 | 111 | 6,357,143 | |
….. | … | …. | ….. | |
Welfare fund | 353 | 111 | 5,100,000 | |
Management costs | 642 | 111 | 63,723,178 | |
Add | x | x | 1,703,452,289 | |
Attached: …… original documents
Bookkeeper
(Signature, full name)
Chief Accountant (Signature, full name) | December 31, 2012 Manager (Signature, full name, seal) |