HCSN Accounting is general accounting

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THESIS:

HCSN Accounting is general accounting.

Preface

The State administrative apparatus is organized into a unified system according to the principle of democratic centralism, including the government and local authorities at all levels. Each level of government has its own State budget to perform its functions and tasks. The State budget is the total revenue and expenditure of the State in the estimate that has been decided and implemented by the competent State agency within a year to ensure the performance of the functions and tasks of the State.

The State Treasury and Finance Agency (KBNN) is responsible for managing the State budget, other funds and State assets at all levels. To effectively manage the State budget, it is necessary to be provided with timely and complete economic information. Budgeting units and government levels must organize a suitable budget accounting apparatus to perform the function of providing information and the function of checking and controlling economic activities. Accounting plays the role of the most important economic management tool in the system of tools serving economic management, providing economic information that is complete, reasonable, objective and very reliable, helping State leaders at all levels to plan strategies and propose plans, policies and measures for macroeconomic management that are effective and suitable for each stage of economic development and serve as a basis for checking and controlling the implementation of plans, policies and economic measures set forth by the State. State budget accounting is the art of reflecting, recording and controlling economic activities related to the process of forming, distributing and using the state budget.

With the consent of the Board of Directors of Hanoi Economics High School and the support of Vinh Hung Secondary School. I have interned at the unit for more than 1 month, during this time I have understood more about the importance and meaning of the work of accounting for public employees. During the study process, I have been equipped with certain knowledge by teachers and when I practiced, I have received enthusiastic guidance from the teachers in the unit. These are the provisions that help me enter the industry, I have the opportunity to get acquainted with accounting work in a "new environment". Understanding the role and importance of accounting work, I have chosen to delve into the topic: Accounting for public employees is general accounting .

Index

The report consists of three main parts:

 Part 1: General issues of HCSN accounting

 Part 2: The reality of accounting for public employees at Vinh Hung Secondary School

 Part 3: Some ideas to improve accounting work in the unit.

Chapter I: General issues of public accounting

I. Concepts, tasks and general requirements of HCSN accounting

1.1 Concept .

Administrative accounting is the work of organizing a numerical information system to manage and control funding sources, the management and use of materials and public assets, the implementation of revenue and expenditure estimates, and the implementation of State standards and norms in the unit.

1.2. Accounting tasks of HCSN units.

Administrative accounting is the accounting for the execution of the state budget at public service units and administrative agencies at all levels (collectively referred to as administrative units).

Administrative accounting is the work of organizing an information system using data to manage and control funding sources, usage status, funding settlement, and management status.

and use of materials and public assets; implementation of revenue and expenditure estimates and implementation of State standards and norms at the unit.

Administrative accounting with the function of informing all economic activities arising in the process of implementing the state budget at administrative units, is used by the state as a sharp and effective tool in managing the state budget at the unit, contributing effectively to the use of capital sources (in which the basic is budget capital) in an economical and effective manner.

To truly be a sharp and effective tool in financial and economic management, accounting in administrative and public service units must perform the following main tasks:

- Collect, reflect, process and synthesize information on allocated, sponsored and formed funding sources and the use of funding sources; use of revenue generated at the unit.

- Conduct inspection and control of the implementation of revenue and expenditure estimates, the implementation of state economic indicators, standards and norms to inspect the management and use of materials and assets in the unit, inspect the implementation of state budget collection and payment, compliance with payment discipline and state policies.

- Monitor and control the budget distribution situation for lower-level budget units, the implementation of revenue and expenditure estimates, and final accounts of lower-level units.

- Prepare and submit financial reports on time to superior management agencies and financial agencies as prescribed. Provide necessary information and documents to serve the construction of budget estimates and construction of spending norms. Analyze and evaluate the effectiveness of using financial resources and capital funds in the unit.

1.3. Accounting requirements in public service units.

- Fully, promptly, accurately and comprehensively reflect all capital, funds, assets and all economic and financial activities arising in the unit.

- Economic indicators reflect consistency with the budget in terms of content and calculation method.

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- The data in the financial report must be clear and easy to understand, ensuring that managers have

Get the necessary information about the financial situation of the unit.

- Organize accounting work compactly, economically and effectively.

II. Contents of accounting organization in administrative units.

To perform their duties well, administrative and public service unit accountants must meet the following requirements:

- Timely, complete, accurate and comprehensive reflection of all capital, funds, expenses, assets and all economic and financial activities arising in the unit.

- The reflected economic indicators must be consistent with the budget in terms of content and calculation method.

- The data in the financial report must be clear and easy to understand, ensuring that managers have the necessary information about the financial situation of the unit.

- Organize accounting work compactly, economically and effectively.

2.1. Organize initial recording work.

All economic transactions arising in the use of funds and budget revenues and expenditures of all public administrative units must have complete accounting documents. Accountants must base on the document regime issued by the State in the public administrative accounting regime to record economic and financial transactions arising in specific documents and determine the order of document circulation for each type of document in a scientific and reasonable manner to serve the purpose of accounting, synthesizing economic and financial information data to meet the management requirements of the unit. The order and time of document circulation are determined by the chief accountant of the unit.

2.2 Applying financial accounting system:

Accounting accounts are used in the HCSN unit to regularly and continuously reflect and control the movement of funds in the HCSN unit.

In the unified accounting system, there are regulations on accounting accounts used for all units of all types of public service. Based on the characteristics of the unit's activities as well as the requirements for managing those activities, the units stipulate level 1, level 2, level 3 accounting accounts and may stipulate some additional level 2, level 3 accounts with specific characteristics of their units to use to ensure full reflection of economic and financial activities in the unit, meeting information and inspection requirements serving the management work of the state.

2.3. Choosing accounting form:

Depending on the scale, characteristics of required activities and the level of management of equipment conditions, each accounting unit is allowed to choose an accounting form suitable for its unit to ensure that accounting can perform well the task of collecting, processing and providing complete, timely and accurate documents and economic information to serve the management of economic and financial activities in the unit. The applied accounting forms include:

- General journal accounting form;

- Accounting form of vouchers;

- Journal-ledger accounting form.

A. Journal - ledger form.

 Characteristics of the journal - ledger form

_Combine the chronological recording sequence with the systematic classification of all economic and financial transactions recorded in a single general accounting book, the journal - ledger.

-Separate general accounting from detailed accounting.

 Accounting books used:

- General accounting book : This book is used to record economic and financial transactions both chronologically and systematically. The book is opened for each accounting year and closed monthly.

_ Detailed accounting books : Opened for level 1 accounts that need detailed monitoring. The number of detailed accounting books depends on the detailed information requirements to serve the internal financial and economic management requirements of the HCSN unit, such as fixed asset books, detailed material books, warehouse cards...

 Order and method of recording

Every day, based on the original accounting documents, the accountant makes entries and records them in the general ledger journal. Each document is recorded in one line in the general ledger journal. At the end of the period, the accounts are closed, the figures are calculated and compared to ensure the following balances:

 Total amount Total PS Debit Total PS Credit in the Import section (SPS column) = of the accounts (General Ledger) = of the accounts (General Ledger)

 Total ending debit balance of Total ending credit balance of all

All accounts = all accounts

Accounting books and cards

Book

Diary -

Document

 Overview of the accounting sequence in the form of Journal - Ledger: Accounting sequence diagram of the form of journal - ledger.

Balance sheet

Daily Record.

Summary table

Report

End of month record. Reconciliation.

 Advantages, disadvantages and conditions of application of the Journal - Ledger form:

_ Advantages : This form of accounting has a simple book form, simple recording method, easy to do, easy to understand, easy to compare and check.

Disadvantages : of this form of accounting is that it is difficult to assign general accounting labor to medium and large-sized units, using many accounts, with many economic activities, so the general ledger will be cumbersome and inconvenient for bookkeeping.

B. Form of accounting vouchers.

 Characteristics of accounting form of Bookkeeping vouchers

All economic and financial activities reflected in original documents are classified, summarized, and recorded in accounting documents. Then, the recorded documents are used to record in the relevant general accounting books.

Separate the chronological order of entries from the order of entries in the general ledger: Ledger of accounts and Register of accounting vouchers

 Accounting books used:

- General accounting books : including General Ledger and Voucher Register.

Ledger: Is a book used for general accounting. Each account is reflected on a ledger page.

Voucher registration book: Is a chronological book reflecting all vouchers created during the month. This book is used to manage vouchers and check data against the ledger. All vouchers after being created must be registered in this book to get a date number.

- Detailed accounting books : used to track accounting objects reflected in the general accounting books to serve the need for detailed information for asset management and economic activities in the unit.

In addition, accounting in the form of vouchers also uses vouchers and balance sheets.

Balance sheet: is a consolidated financial report, reflecting the general situation of funding and use of funding, the situation of assets and sources of asset formation, and the operating results of the unit.

Bookkeeping vouchers: are books of accounts by sheet. Only after being entered into the Voucher Register can a voucher be used as a basis for recording in the general ledger.

Balanced relationship:

Total amount above = Total amount of Debit (or Credit)

The register of all accounts in the general ledger (or account balance sheet).