Form 22: Fund inventory record ( Unit: Vilaco Joint Stock Company)
FUND INVENTORY MINUTES
(For NVD)
Today, at….hour….day…….month….year…….. We include:
Number: ……………
-Mr./Ms.:……………………………………..accounting representative……………………
-Mr./Ms.:……………………………………..representative of the treasurer…………………….
-Mr./Ms.:……………………………………..representative of ……….…………………… Together, we conducted an inventory of the cash fund with the following results:
STT
Interpretation | Quantity (sheets) | Amount | |
I | Balance according to cash book: | ||
II | Actual inventory number: | ||
1 | In which:- Type | ||
2 | -Type | ||
3 | -Type | ||
4 | -Type | ||
5 | -… | ||
III | Difference(III=I-II) |
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Reason:
+Excess:
+Missing:
- Conclusion after fund inventory:
School Accountant Treasurer Person in charge of inventory (signature, full name) (signature, full name) (signature, full name)
Opinion 3 : Regarding the completion of accounting books and documents: In my opinion, the company should open additional cash receipt and cash payment journals to facilitate accountants in tracking and managing money more accurately, and to facilitate checking the amount of money received and spent on each working day (open separate receipts and payments for cash and separate receipts and payments for bank deposits or open separate entries for each bank).
Example 1 :December 2, 2014 Collected money from Pham Dung company. Receipt 002, amount is 4,337,500 VND
Example 2: December 2, 2014 Recovered advance payment from Nguyen Van Anh (Sales staff). Receipt 003, amount is 109,478,000 VND.
Example 3: December 8, 2014, cash withdrawal at Ngo Quyen Bank. Receipt 007, amount is 232,000,000 VND.
Example 4: On December 5, 2014, TT bought 500 brooms for the Powder Factory, amount
1,500,000. Payment voucher number 006.
Example 5: December 9, 2014, Telephone bill November 2014, amount: 3,850,902. Payment voucher number 010
Example 6 : December 9, 2014, Kobelco oil payment for PXMP air compressor, amount: 3,850,000, Payment voucher number 016
Unit: Vilaco Joint Stock Company
Address: No. 75B, Street 208, An Dong, An Duong, HP
Form No. S03a1-DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
Form 23: Cash receipt journal form
CASH RECEIPT JOURNAL Year:2014
NTGS
Proof from | Interpretation | Debit account | Credit account | |||||
SH | NT | …. | …. | Other accounts | ||||
Amount | SH | |||||||
Previous page number switch to | ||||||||
Plus transfer to next page | ||||||||
This book has ……… pages, numbered from page 01 to page…. Date of opening: ……..
Date…..month….year……
Accountant Chief Accountant Director
(signature, full name) (signature, full name) (signature, full name)
Unit: Vilaco Joint Stock Company
Address: No. 75B, Street 208, An Dong, An Duong, HP
Form No. S03a1-DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
Form 24: Extract from cash receipt journal
CASH RECEIPT JOURNAL Year:2014
This book has ……… pages, numbered from page 01 to page….
NT GS
Document | Interpretation | Debit account 111 | Credit account | ||||||
SH | NT | 112 | 131 | 141 | Other accounts | ||||
Amount | SH | ||||||||
Previous page number moved luxurious | 1,387,646,574 | …. | … | ||||||
…….. | … | … | |||||||
02/ 12 | PT0 02 | 02/ 12 | Collect company money Pham Dung | 4,337,500 | 4,337,500 | … | … | ||
02/ 12 | PT0 03 | 02/ 12 | Temporary withdrawal application | 109,478,000 | 109,478,000 | … | … | ||
…………. | … | … | |||||||
08/ 12 | PT0 07 | 08/ 12 | Withdraw cash to fund | 232,000,000 | 232,000,000 | … | … | ||
….. | … | ... | |||||||
Transfer go to next page | 1,834,649,786 | 811.993430 | 736,641,485 | 286,014,871 | … | … | |||
Date of opening: ……..
Date…..month….year……
Accountant Chief Accountant Director
(signature, full name) (signature, full name) (signature, full name)
Form 25: Cash payment journal form
Vilaco Joint Stock Company No. 75B, Street 208,An Dong, An Duong, HP
Unit : Address :Form No. S03a1-DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
CASH PAYMENT JOURNAL Year:2014
NTGS
Proof from | Interpretation | Credit Account | Debit account | |||||
SH | NT | …. | …. | Other accounts | ||||
Amount | SH | |||||||
Previous page number switch to | ||||||||
Plus transfer to next page | ||||||||
This book has ……… pages, numbered from page 01 to page…. Date of opening: ……..
Date…..month….year…… | ||
The person who makes the list | Chief Accountant | Manager |
(Signature, Full Name) | (Signature, Full Name) | (Signature, Full Name) |
Unit: Vilaco Joint Stock Company Address: No. 75B, Street 208,
An Dong, An Duong, HP
n Form No. S03a1-DNN (Issued under Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance) |
Form 26: Sample cash disbursement journal
CASH PAYMENT LOG
Year: 2014
This book has ……… pages, numbered from page 01 to page…. Date of opening: ……..
NT GS
Document | Interpretation | Credit account 111 | Debit account | ||||||
SH | NT | 627 | 133 | 642 | Other accounts | ||||
Amount | SH | ||||||||
Previous page number switch to | 1,165,641,910 | ||||||||
… | |||||||||
05/ 12 | PC0 06 | 05/ 12 | TT money to buy 500 brooms to serve VSCN PX powder | 1,500,000 | 1,500,000 | … | |||
…… | … | ||||||||
09/ 12 | PC0 10 | 09/ 12 | Telephone bill November 2014 | 3,850,902 | 3,500,820 | 350,082 | … | ||
…….. | … | ||||||||
09/ 12 | PC0 16 | 09/ 12 | Kobelco PXMP air compressor oil pre-sale center | 3,850,000 | 350,000 | 3,500,000 | … | ||
……. | … | ||||||||
Transfer go to next page | 1,831,385,667 | 961,824,394 | 3,545,396 | 866.015.877 | … | ||||
Date…..month….year……
Accountant Chief Accountant Director
(signature, full name) (signature, full name) (signature, full name)
CONCLUDE
After the internship period at VILACO Joint Stock Company, I have learned many useful and practical things. Capital is the basis, the first premise for a business to form and develop and is the basic condition for a business to complete and carry out its production and business process.
Accounting information is information about the two aspects of each phenomenon and each process: capital and source, increase and decrease. Therefore, organizing capital accounting in cash is to provide the most complete and accurate information about the current status and structure of capital in cash, about their sources of revenue and expenditure in the business process so that managers can grasp the necessary information, make the most correct decisions on how to invest and spend in the future. In addition to the profession of checking documents and books on the cash flow situation, through which we know the economic efficiency of the enterprise. Performing good capital accounting in cash is to contribute to increasing the efficiency of production and business of the company, helping the company to develop more and more.
Based on that meaning, right from the time I started my internship at VILACO Joint Stock Company, I tried to study in depth the accounting work of cash capital at the company. As a student, due to many limitations in terms of time and knowledge, there are many things I do not understand deeply and widely. However, thanks to the enthusiastic guidance of Ms. Nguyen Thi Thuy Hong and the attention and help of the company, the accounting department has helped me understand many things that are not yet clear in theory and at the same time helped me complete this topic. The topic: "Improving the organization of accounting work of cash capital at VILACO Joint Stock Company" presented by me is inevitably flawed, so I really hope to receive contributions and criticism from teachers.
Thank you very much!