TREASURER
CASH CAPITAL ACCOUNTING
MATERIALS ACCOUNTING, CDCD, PAYABLES TO VENDORS
ACCOUNTING FOR FIXED ASSETS, SALARY, INSURANCE
ACCOUNTING FOR DEBT, SELF-MANAGED WORKS
GENERAL ACCOUNTING AND COSTING
Diagram 2.2: Organization of accounting apparatus of Huu Nghi Food Joint Stock Company
CHIEF ACCOUNTANT
(Source: Accounting - Finance Department)
Diagram 2.3: Software application process at Huu Nghi Food Joint Stock Company
General ledger
Detail book
Enter data
computer
Original document
Close the book for the next period
Print and save
(Source: Accounting - Finance Department)
Unit: Huu Nghi Food Joint Stock Company Address: Dinh Cong, Hoang Mai, Hanoi
WAREHOUSE DELIVERY REQUEST FORM
Name of the applicant: Tran Minh Nam
Workshop requesting materials: Biscuit Workshop Reason for requesting materials: production according to plan
STT
Name, brand, specification, quality of materials | Unit | Quantity | Note | |
1 | Flour | Kg | 410 | |
2 | Diameter | Kg | 350 | |
3 | Liquid milk | Kg | 100 | |
4 | Salt | Kg | 20 | |
5 | Chicken eggs | Fruit | 800 | |
6 | Orange essential oil | Liter | 22 | |
7 | Premium avocado oil | Kg | 21 | |
Add |
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Production planning department | In charge of materials factory |
Form No. 02 - VT | |
Address: Dinh Cong, Hoang Mai, Hanoi | Issued under Circular No. 200/2014/TT-BTC |
December 22, 2014 of the Ministry of Finance |
In debt ......................... | |
Number: 260.............. | Have ......................... |
- Full name of recipient: Tran Minh Nam
- Address of the Biscuit Workshop department
- Reason for release: Production according to plan
- Out of stock: Materials
S
Name, brand, specification, | Single | Quantity | Unit price | Total amount | |||
T | quality of materials, tool, | Code | taste | Love | Real | ||
T | products, goods | number | calculate | bridge | export | ||
A | B | C | D | 1 | 2 | 3 | 4 |
1 | Flour | Kg | 410 | 410 | 13,000 | 5,330,000 | |
2 | Diameter | Kg | 350 | 350 | 12,500 | 4,375,000 | |
3 | Liquid milk | Kg | 100 | 100 | 10,000 | 1,000,000 | |
4 | Salt | Kg | 20 | 20 | 5,000 | 100,000 | |
5 | Chicken eggs | Fruit | 800 | 800 | 1,600 | 1,280,000 | |
6 | Orange essential oil | Liter | 7 | 7 | 142,000 | 994,000 | |
7 | Premium avocado oil | Kg | 21 | 21 | 17,000 | 357,000 | |
Add | x | x | x | x | x | 13,436,000 | |
- Total amount in words: Thirteen million four hundred thirty-six thousand dong even
Date ..02.. month ..05.. year ..2017.Founder | Receiver | Storekeeper | Chief Accountant | Manager |
vote (Signature, full name) | row (Signature, full name) | (Signature, Surname) name) | (Signature, full name) | (Signature, full name) |
APPENDIX 3
Unit: Huu Nghi Food Joint Stock Company Address: Dinh Cong, Hoang Mai, Hanoi
INVENTORY REPORT
May 2017
TT
Name of materials and goods | Unit | Head | Enter in period | Export during the period | Ending balance | |||||
SL | Total amount | SL | Total amount | SL | Total amount | SL | Total amount | |||
1 | Flour | Kg | 2,817 | 36,621,000 | 1,150 | 14,950,000 | 3,550 | 46,150,000 | 417 | 5,421,000 |
2 | Diameter | Kg | 2.125 | 26,562,500 | 1,672 | 20,900,000 | 3,465 | 43,312,500 | 332 | 4,150,000 |
3 | Liquid milk | Kg | 1,094 | 10,940,000 | 562 | 5,620,000 | 1,318 | 13,180,000 | 338 | 3,380,000 |
4 | Salt | Kg | 981 | 4,905,000 | 544 | 2,720,000 | 1,095 | 5,475,000 | 430 | 2,150,000 |
5 | Chicken eggs | Fruit | 258 | 1,852,800 | 1000 | 1,600,000 | 1.135 | 1,816,000 | 123 | 196,800 |
6 | Malt | Kg | 1,815 | 27,515,400 | 1,159 | 17,570,440 | 2,216 | 33,594,560 | 758 | 11,491,280 |
7 | Premium avocado oil | Kg | 619 | 10,523,000 | 497 | 8,449,000 | 834 | 14,178,000 | 282 | 4,794,000 |
8 | Vanillin | Kg | 137 | 1,302,048 | 38 | 361.152 | 151 | 1,435,104 | 24 | 228,096 |
9 | Lecithin | Kg | 118 | 420,008 | 45 | 160,200 | 127 | 452.120 | 36 | 128,160 |
… | … | … | ||||||||
Bookkeeper | Chief Accountant | Manager |
May 31, 2017 (Source: Accounting - Finance Department)
APPENDIX 04
Unit: Huu Nghi Food Joint Stock Company Address: Dinh Cong, Hoang Mai, Hanoi
TABLE OF ALLOCATION OF RAW MATERIALS AND TOOLS
May 2017
Unit: VND
STT
Credit the accounts Debit accounts | Account 152 | TK 153 | |
I | Account 621: Raw material costs | 2,145,622,429 | |
- Egg tart production factory | 568,252,355 | ||
- Candy Production PX | 1,105,253,409 | ||
- PX Dry food production | 216,752,018 | ||
- PX Production of sponge cakes | 143,089,285 | ||
- PX Production of cakes and moon cakes | 112,275,362 | ||
II | Account 627: General production costs | 70,680,488 | 24,313,320 |
- Egg tart production factory | 16,285,363 | 5,830,528 | |
- Candy Production PX | 20,268,250. | 7,308,260 | |
- PX Dry food production | 10,598,528 | 4,985,120 | |
- PX Production of sponge cakes | 12,220,092 | 3,768,222 | |
- PX Production of cakes and moon cakes | 11,308,255 | 2,421,190 | |
Add | 2,216,302,917 | 24,313,320 |
Chief Accountant | Founder |
APPENDIX 05
Company: Huu Nghi Food Joint Stock Company Address: Dinh Cong, Hoang Mai, Hanoi
ACCOUNT DETAILS
May 2017
Account name: Direct material costs Account number: Account 6211 - Egg cakes
Unit: Dong
Document
Interpretation | TK unit | Number of occurrences | |||
Day | Number | In debt | Have | ||
Opening balance | |||||
Number of occurrences during the period | |||||
03/5 | PX-32 | Export of egg tart production materials | 1521 | 106,528,837 | |
08/5 | PX-39 | Export of egg tart production materials | 1521 | 32,747,717 | |
10/5 | PX-42 | Export of egg tart production materials | 1521 | 23,621,858 | |
… | … | … | … | … | … |
31/5 | SPDD06 | Transfer to 154 | 1541 | 568.252.355 | |
Total arising during the period | 568.252.355 | 568.252.355 | |||
Closing balance | |||||
May 31, 2017
(Signature, full name)
The chartistChief Accountant (Signature, full name) | Manager (Signature, full name, seal) |
(Source: Accounting - Finance Department)
APPENDIX 06
Unit: Huu Nghi Food Joint Stock Company Address: Dinh Cong, Hoang Mai, Hanoi
ACCOUNT LEADERS
May 2017
Account name: Direct material costs Account number: Account 621
Unit: Dong
Document
Interpretation | TK unit | Number of occurrences | |||
Day | Number | In debt | Have | ||
Opening balance | |||||
Number of occurrences during the period | |||||
05/03/2017 | PX-38 | Export of egg tart production materials. | 1521 | 106,528,837 | |
05/03/2017 | PX-39 | Candy production export | 1522 | 96,844,398 | |
04/05/2017 | PX-40 | Export of bakery products | 1525 | 90,603,971 | |
05/05/2017 | PX-41 | Export of sponge cake production materials | 1524 | 14,342,422 | |
05/06/2017 | PX-42 | Export of dry food production | 1523 | 29,770,652 | |
05/07/2017 | PX-43 | Candy production export | 1522 | 21,474,417 | |
5/8/2017 | PX-44 | Export of egg tart production materials. | 1521 | 32,747,717 | |
… | … | … | … | … | … |
5/31/20157 | Transfer of raw material costs to production line egg | 1541 | 568.252.355 | ||
October 31, 2015 | Transfer of raw material costs to candy manufacturing plant | 1542 | 1,105,253,409 | ||
October 31, 2015 | Transfer of raw material costs to TT PX dry food | 1543 | 216,752,018 | ||
October 31, 2015 | Transfer of raw material costs for sponge cake production | 1544 | 143,089,285 | ||
October 31, 2015 | Transfer of raw material costs to TT PX cakes, moon cakes | 1545 | 112,275,362 | ||
Add the generated numbers | 2,145,622,429 | 2,145,622,429 | |||
Closing balance | |||||
May 31, 2017
(Signature, full name)
The chartistChief Accountant (Signature, full name) | Manager (Signature, full name, seal) |
(Source: Accounting - Finance Department)