Table 10:
PRODUCTION AND BUSINESS COST BOOK
Account: 642 - Business management expenses
Unit: USD
Document
Interpretation | Account for application | Total amount | Divide | |||||||||
Number | Date | In debt | Have | TK6421 | TK6422 | TK6423 | TK6424 | TK6425 | TK6427 | TK6428 | ||
Opening balance | ||||||||||||
PC1210-009 | 05/12 | Buy office product | 1111 | 76.94 | 76.94 | |||||||
PC1210-022 | 10/12 | Buy coat rack, hat… | 1111 | 41.04 | 41.04 | |||||||
HĐ0555878 | 12/15 | Pay the fare Phone by IVB | 11222 | 218.18 | 218.18 | |||||||
PC1210-027 | 12/15 | Business trip expenses at Italy for Mr. Binh | 1111 | 890.15 | 890.15 | |||||||
PKT1210-006 | 12/27 | Calculate salary for December 2010 for staff CNV department | 334 | 6,019.66 | 6,019.66 | |||||||
PKT1210-011 | 12/31 | Depreciation photocopier | 214 | 74.98 | 74.98 | |||||||
… | ||||||||||||
KC1210-008 | 12/31 | Carryover management fee | 911 | 316,942.06 | ||||||||
Co-arising | 316,942.06 | 316,942.06 | 112,451.51 | 6,038.23 | 963.82 | 5,976.08 | 1,284.70 | 114,732.19 | 75,495.53 | |||
Closing balance | ||||||||||||
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Table 11:
Nakashima Vietnam Co., Ltd.
Lot CN2.2B Dinh Vu Industrial Park, Hai Phong.
LEDGER
Account 642: Business management expenses
Excerpts from some transactions in December 2010 Unit: USD
Document
Interpretation | Account Number | Correspondence | Conversion amount | Amount incurred | Money | Exchange rate | ||||
Day | Document number | In debt | Have | In debt | Have | |||||
Opening balance | ||||||||||
5/12 | PC1210-009 | Buy stationery | ||||||||
10/12 | PC1210-022 | Buy coat and hat hangers... | ||||||||
12/15 | HĐ0555878 | Pay electricity bill IVB Call | 642706 | 11222 | 218.18 | 4,254,464 | VND | 19,500 | ||
12/15 | PC1210-027 | Travel expenses in Italy for Mr Binh | 642801 | 1111 | 890.15 | 17,358,000 | VND | 19,500 | ||
12/27 | PKT1210-006 | Calculate monthly salary 12/2010 for staff | 642121 | 334 | 6,019.66 | 6,019.66 | USD | 1 | ||
12/31 | PKT1210-011 | Machine depreciation photo | 6424 | 214 | 74.98 | 74.98 | USD | 1 | ||
… | ||||||||||
12/31 | KC1210-008 | Cost transfer QLDN | 642 | 911 | 316,942.06 | USD | 1 | |||
Number of occurrences during the period | 316,942.06 | 316,942.06 | USD | 1 | ||||||
Closing balance | ||||||||||
2.2.5 Financial Expenses and Financial Revenue:
2.2.5.1 Financial costs: Accounting documents used
- Bank Debt Notice.
- Bank loan interest payment notice.
Accounting accounts used
Account 635 - Financial expenses. In which:
- Account 6351 - Loan interest expense.
- Account 6352 - Loss due to exchange rate difference. Account 111 - Cash.
Account 112 - Bank deposits. Account 335 - Payable expenses.
Account 331 - Payable to seller.
Number of accounting books used
- General Journal.
- Ledger account 635, account 111, account 335…
Financial cost accounting sequence
Debt Notice,…
General Journal
Ledger account 635,…
SPS balance sheet
Note:
Daily Record:
Year end record:
Financial report
Upon receiving the Debt Notice from BTMU Bank informing about the interest payment for the loan on November 29, 2010, the accountant records the entry in the General Journal ( form 12 ). Then, from the data in the General Journal, the accountant records it in the General Ledger account 635 ( form 13 ).
BTMU Bank
DEBIT NOTE
Date: December 31, 2010 To: Nakashima Vietnam Co., Ltd.
Number: 089-2010
Today, we would like to inform you that we have debited your account with the following content:
Debit Account Number: 00191006508 Amount in numbers: 13,458.33 USD. Amount in words:
Content: Interest payable in December for loan dated November 29, 2010.
Table 12:
Nakashima Vietnam Co., Ltd.
Lot CN2.2B Dinh Vu Industrial Park, Hai Phong.
GENERAL LOG
(Excerpts from some operations in 2010)
Unit: USD
Day
Document number | Interpretation | Account Number | Conversion amount | Number of occurrences | Exchange rate | |||
In debt | Have | Amount | Money | |||||
Previous page number moved to | ||||||||
… | ||||||||
11/29 | GBC037-2010 | Long-term loan from BTMU bank amount of 1,900,000 USD | 11221 | 341 | 1,900,000 | 1,900,000 | USD | 1 |
… | ||||||||
12/31 | GBN089-2010 | Interest payment on loan of 1,900,000 USD in December 2010 | 6351 | 11221 | 13,458.33 | 13,458.33 | USD | 1 |
12/31 | GBC064-2010 | USD interest on account 11221 at BTMU Bank in December 2010 | 11221 | 5151 | 997.63 | 997.63 | USD | 1 |
12/31 | GBC1210-027 | VND interest on account 11212 at IVB Bank December 2010 | 11212 | 5151 | 20.28 | 395,500 | VND | 19,500 |
… | ||||||||
Add next page | ||||||||
Date…month…year…
Bookkeeping Accountant Chief Accountant Director
Table 13:
Nakashima Vietnam Co., Ltd.
Lot CN2.2B Dinh Vu Industrial Park, Hai Phong.
LEDGER
Account 635: Financial expenses Extracted from some transactions in December 2010
Unit: USD
Document
Interpretation | Account Number | Correspondence | Conversion amount | Amount incurred | Money | Exchange rate | ||||
Day | Number | In debt | Have | In debt | Have | |||||
Opening balance | ||||||||||
… | ||||||||||
December 30 | Exchange rate difference loss of PKT1210-007 | 6352 | 11222 | 1.88 | 1.88 | USD | 1 | |||
… | ||||||||||
12/31 | GBN089-2010 | Interest payment on loan 1,900,000 USD per month 12/2010 | 6351 | 11221 | 13,458.33 | 13,458.33 | USD | 1 | ||
12/31 | KC1210-009 | Carryover of Financial Expenses main | 635 | 911 | 154,880.11 | USD | 1 | |||
Number of occurrences during the period | 154,880.11 | 154,880.11 | USD | 1 | ||||||
Closing balance | ||||||||||
Date…month…year…
Bookkeeping Accountant Chief Accountant Director
2.2.5.2 Financial revenue: Accounting documents used
- Bank Notice.
- Other relevant documents.
Accounting accounts used
Account 515 - Financial activity revenue. In which:
- Account 5151 - Bank Interest.
- Account 5152 - Interest from exchange rate differences. Account 112 - Bank deposits.
Account 331 - Payable to seller.
Account 334 - Payable to employees. Account 338 - Other payables.
Number of accounting books used
- General Journal.
- Ledger account 515, account 112, account 331…
Accounting procedure for financial activity revenue
Bank statement,…
General Journal
Ledger account 515,…
SPS balance sheet
Note:
Daily Record:
Year end record:
Financial report
Every day, based on the Bank's Credit Note,... the accountant records the arising economic transactions in the General Journal ( form 14 ).
From the data recorded in the General Journal, the accountant records it in the General Ledger account 515 ( form 15 ).
At the end of the year, add the data on Ledger Account 515 to prepare the Balance Sheet and Financial Statement.
INDOVINA Bank
NOTICE OF AVAILABILITY
Date: December 31, 2010 To: Nakashima Vietnam Co., Ltd.
Number:1210-027
Today, we would like to inform you that we have credited your account with the following content:
Credit account number: 01319091089 Amount in numbers: 395,500 VND.
Amount in words: Three hundred ninety five thousand five hundred dong.
Content: VND interest on account 11212 December 2010.