2.2.1.2 Information system implementation organization
Through actual surveys and interviews at import-export businesses, most businesses, when implementing accounting information systems, often do not plan, do not organize surveys and analyze thoroughly. If anything, the accounting department complains that manual work takes a lot of time and effort, they make a proposal to the Board of Directors to buy software for use like at Thanh Phuong Import-Export Company, Vinh Thanh Company Limited, CMC Company, K&K Company and many other companies... Therefore, the organization of information systems is mainly done manually. Computers and accounting software are considered tools to support faster calculations and better printing. However, these are small businesses with domestic investment capital, large businesses such as Aircraft Equipment Import-Export Corporation, Complete Equipment Import-Export Corporation, Trang Thi Import-Export Company, Vietnam Machinery Installation Corporation,... have implemented them relatively systematically. For example, the Total Equipment Import-Export Joint Stock Corporation, through a survey, learned that since converting the form of business ownership, they immediately established a Computing Center, under the Finance and Accounting Department. The steps to deploy an information system such as building an application strategy include determining goals, planning, analyzing goals, deployment strategies, analyzing the scope of application, implementation stages and the work of each stage. Then, the Company proceeds with the purchase (instead of design and construction), which is carried out after having a plan from the analysis of the above results. The corresponding budget will be spent on the evaluation of suppliers, along with their solutions such as bidding documents, solution evaluation, etc. The implementation time is from 1 to 6 months. The cost for this stage is the amount of money to buy accounting software and maintenance and support. In addition, the Company must also spend additional money on hardware, corresponding computer networks and accompanying safety and security solutions... Implementation time is from 1 to 2 years.
2.2.2. Current status of accounting organization in the context of information technology application in Vietnamese import-export enterprises
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2.2.2.1 Current status of organizations applying accounting voucher systems
a) Applying accounting voucher templates
The accounting voucher system is applied by units based on the voucher system prescribed by the accounting regime, in which mandatory accounting vouchers are all complied with by enterprises, while the guidance vouchers depend on enterprises to supplement and modify the forms and contents of the vouchers to suit the specific management requirements of the enterprise. The voucher system on the computer is a voucher system used to declare and enter data from accounting vouchers into the computer according to the content of the criteria, detailed coding, specifically according to the requirements of the accounting software program. In reality, currently in import-export businesses, there are 2 ways to build accounting voucher templates on the computer:
Method 1 : Each document is designed with a fixed template on the computer. This method will make the design content on each document suitable and only suitable for the type of task of that document, it is built to suit each type of document. Therefore, it will be difficult to modify, add new content, objects, not adapting to the open requirements and dynamics of the program.
Method 2 : The content of the elements on the document is built flexibly for each type of document, and the content and objects can be modified and supplemented when necessary to suit management requirements. This design method is called dynamic design. For example: Import-Export Company of Complete Equipment, Import-Export Company of Technical Materials, etc.
b) Prepare and process accounting documents
Step of making documents: For domestic goods, since the application of VAT, businesses are aware that the purchase and sale of goods must have invoices and documents. Through surveys at businesses, we found that in general, invoices and documents made at the wholesale stage meet the requirements of the invoice and document regime. However, at the retail stage, the issuance of invoices and documents has not been strictly implemented.
strictly in accordance with regulations. One of the reasons is that Vietnamese consumers do not have the habit of buying and selling goods with invoices and documents, leading to the fact that some businesses evade taxes by not writing sales invoices, even though the value of the goods sold is higher than the prescribed level of 100,000 VND, for each time they collect money. As for cases arising during the sales process such as trade discounts, sales discounts, payment discounts, etc., almost no documents are created, but only rely on agreements in the sales contract or preferential policies in sales to write receipts for customers. Some businesses do not even offer any specific preferential policies, so discounts for customers are implemented arbitrarily, leading to difficulty in controlling the honesty of these transactions.
For export goods, generally, the preparation of documents is always carried out by import-export businesses in accordance with the provisions of the accounting regime and in accordance with the requirements of the buyer as stipulated in the foreign trade contract. Because the inconsistency or lack of any type of document will lead to congestion in the export or payment process.
Step of processing and circulating documents: In most of the surveyed import-export businesses, there is no plan for circulating documents. Therefore, after the documents are created, which department they are circulated to depends on the habits of the accountant, leading to many documents being circulated arbitrarily, affecting the information processing and implementation of business operations of the departments in the business. In addition, businesses only focus on creating implementation documents (especially mandatory documents) as a basis for accounting entries, ignoring the important role of command documents and other necessary self-made documents to perform and control business operations. Therefore, the inspection and control of the responsibilities of each department is loose, unclear, overlapping or loopholes, reducing the role of accounting work in management.
c) Data from accounting documents into computer
When correcting accounting data when it is discovered to be incorrect, most units do not create a correction document ( or adjustment document) but directly correct the document.
on the computer. This does not comply with the principle of correcting data in accounting books (in fact, import-export businesses in Hanoi and Hai Phong all correct data when errors are detected in this way). Through a survey of import-export businesses in Vietnam, appropriate data entry processing methods have been applied to exploit the advantages of each method:
Firstly, for small-scale Vietnamese import-export businesses with low management space, limited IT skills of management staff, limited budget for IT investment, or for medium-sized businesses, in the early stages of applying accounting software, the second data entry method should be applied. At that time, the chief accountant can organize and assign a few accounting staff with certain IT skills to be responsible for entering data for all financial and economic operations of the unit (for example, K&K Joint Stock Company, Tan Tien Joint Stock Company, etc.).
Second, for Vietnamese import-export businesses of medium or large scale, with a fairly high management level, relatively advanced information technology level of management staff, and limited budget for investing in internal or local computer network systems, the first method should be applied to organize data entry according to each accounting section. The process of processing documents on computers can be summarized in diagram 2.6.
In diagram 2.6, we see the importance of entering accounting documents into the computer because this is the source of accounting database providing for the financial accounting and management accounting subsystems of the enterprise. Being aware of that, accountants must be careful when entering data and before saving, they can also check the documents to promptly correct/delete. In reality, sometimes the program has been run but the accounting books and accounting reports still have errors. When detecting errors in the accounting books, the Accounting Law stipulates that it is not allowed to erase or lose track of the information or data recorded incorrectly, but must be corrected by one of two methods: Recording or supplementary recording.
Accounting documents
Documents prepared by the enterprise
Documents prepared by outside parties
Other departments set up
Prepared by accounting staff (Above)machine)(Handmade)
Print, review, sign
Enter data into the machine
(1)
(2) (3a)
Temporary Certificate
(4)
Check documents
(3b)
Edit/delete voucher
(4)
Documents saved on the computer
Diagram 2.5: Document processing process on computer
2.2.2.2. Current status of organizations applying the accounting system
Through a survey of some import-export businesses, the author would like to summarize as follows: For direct import-export transactions, accounting does not reflect in account 157 "Goods on consignment" but directly accounts in account 156 "Goods". When the goods are determined to be exported, the data is transferred to account 632 "Cost of goods sold". In addition, some businesses still use account 157 "Goods on consignment" to track the value of goods on consignment but include the value of accompanying packaging, thus leading to sales revenue on account 511 "Sales revenue and service provision" and capital value on account 632 "Cost of goods sold" including the value of packaging.
In the export entrustment transaction, the goods received for export entrustment are not tracked in account 003 "Goods received for sale and processing". Transactions of transferring money to the entrusted party to ask for payment or payment of expenses are reflected in account 131 "Customer receivables", and when acting as the export entrustment recipient, using account 331 "Payables to sellers" for tracking is not in accordance with the current regime. The entrustment fees are reflected in account 641 "Sales expenses", then the expenses are reduced when the entrusting party makes payment.
- For export payment transactions, accountants in some enterprises still reflect in account 413 "Exchange rate difference" such as Binh Minh Import Export Company, etc.
- Some businesses do not use account 007 "Foreign currencies of all kinds" to monitor the situation and fluctuations of foreign currencies such as at Handicraft Corporation, CMC Distribution Company Limited.
- Wholesale transactions of direct transportation without going through the warehouse are still recorded by the accountant as an increase or decrease in goods in account 156 "Goods" as in the Aircraft Equipment Import-Export Corporation...
- Trade discounts, payment discounts, and sales discounts are reflected in sales expenses as in Trang Thi Trading Corporation and K&K Company Limited.
- Sales returns related to sales revenue recorded in the previous year, are processed to reduce receivables and increase inventory value,
The difference between the selling price and the cost price of returned goods is accounted for in the cost of goods sold because businesses consider returned goods as if the business had purchased them, for example at the Complete Equipment Corporation, Trang Thi Trading Company...
- The previous year's sales revenue was accidentally or intentionally missed and discovered this year, the accountant recorded an increase in this year's revenue.
- Internal consumption export business does not record revenue but is directly accounted for in expenses.
- Internal sales transactions are reflected in account 511 "Sales revenue and service provision".
- Barter transactions do not record revenue and cost of goods sold.
- Keep large sales transactions off the books.
2.2.2.3. Organization chooses accounting form and accounting system
The accounting forms chosen by import-export businesses are mainly one of the following three forms:
- General Journal accounting form;
- Accounting form: Bookkeeping vouchers;
- Accounting form: Journal voucher.
In which, the form of voucher accounting is chosen by most enterprises. According to the survey results, more than 50% of enterprises choose the form of accounting voucher accounting, about 40% of enterprises choose the form of General Journal, about 10% of enterprises choose the form of Voucher Journal. Only units that previously applied the form of accounting voucher Journal when doing manual accounting, after switching to computer accounting, did not want to change the form, so they requested to design accounting software in the form of Voucher Journal. The general trend is that this form of accounting is gradually less chosen because designing software in the form of accounting voucher Journal is more complicated and difficult, not suitable for the principle of "few columns, many rows" in the computer accounting program. The external manifestation of the form of accounting in the condition of using computers to support accounting work in units is accounting books, while the sequence of bookkeeping and information processing is performed
performed according to the program, so after entering data into the computer, the machine will automatically process the books and create reports according to the program that has been created for each accounting form - under the implementation of operations by the accountant.
General overview of accounting sequence and bookkeeping of accounting forms under the conditions of using accounting software that businesses are using is as follows:
Accounting documents
Accounting books
- General ledger
- Detailed ledger
Summary table of accounting documents of the same type
Accounting software
- Financial report
- Management accounting report
Diagram 2.6: Sequence according to computer accounting form
Computerized accounting does not show the relationship between the general accounting data and the detailed accounting data. Accounting is done from detail to summary, unlike manual accounting, which uses documents to record detailed books in parallel with the general accounting books. This leads to the following possible risks: Incorrect initial data entry leads to errors in the detailed books, errors in the general books and errors in the reporting indicators, but the data comparison between the general books and the related detailed books is correct. Therefore, it is difficult to check for errors in the process of entering data, documents and accounting into the accounting books as well as reports.
The general accounting system is applied on the basis of the prescribed accounting regime, including: Account ledger; General journal; Voucher registration book. However, many businesses are only interested in the Account Ledger, while other books such as Voucher journal are not interested, because they are difficult to design, complicated...