Organizing the Accounting Department Both Centralized and Decentralized

In case the enterprise does not connect the internal network (WAN) between the main unit and the dependent units (Diagram 3.5)

Cash accounting, payment

Fixed Asset Accounting

Payroll Accounting

Sales accounting and determining business results

Accountant

………

Computer of general accounting department of affiliated units

Chief Accountant

Finance Department

Accounting Audit Department

Part

…

Accounting department of transactions arising in the unit

Enterprise-wide general accounting computer center

Written reports: Paper, periodic E-mail

Head of accounting department of affiliated unit

Diagram 3.5: Organization of decentralized accounting apparatus

(No computer network connection between main unit and affiliated units)

Periodically, the affiliated units must prepare financial reports and management reports, documents for the central accounting department, then the synthesis department in the central accounting department must manually enter the data into the central computer.

Therefore, the data synthesis and reporting of the whole unit will be delayed, limiting the inspection and direction of the chief accountant as well as the direction of production and business activities of the whole unit. Organizational model according to diagram 3.6.

Organize the accounting apparatus according to the method of organizing accounting work both centrally and decentralized (Diagram 3.6)

This form is a combination of the above two forms: in the main unit, a central accounting department is established; in large dependent units with sufficient management capacity and high level of internal financial economic management decentralization, a separate accounting organization is established; and in small dependent units that do not have the ability to manage independently, internal financial economic management is not decentralized and separate accounting work is not organized, but only economic staff are assigned to provide initial accounting guidance.

Central accounting department's tasks:

+ Perform accounting work arising at the main unit and affiliated units that do not have their own accounting organization;

+ Guide to inspect accounting work in affiliated units;

+ Receive and check accounting reports sent by affiliated units with separate accounting organizations and prepare consolidated accounting reports for the entire unit (General Corporation...);

+ Perform financial and statistical work for the entire unit.

Accounting tasks in affiliated units with separate accounting organizations: These affiliated units are responsible for performing all accounting work arising in their units, financial work, statistics and periodically preparing and sending reports to the central accounting department. In the conditions of organizing a computer network (WAN), the provision of data and reports is done online from the computer of the affiliated accounting department to the computer of the general accountant at the central accounting department; in case there is no network (WAN) connection between the center and the accounting departments of the affiliated units, the timeliness of reporting of the entire unit depends on the provision of reports and documents of the affiliated units as well as the data entry and data processing at the central accounting department.

Chief Accountant

Finance department, accounting control

Cash and payment accounting department

Payroll Accounting Department

Accounting department…

Enterprise-wide general accounting computer center

Economic staff of affiliated departments do not organize separate accounting

Head of KT department of affiliated unit

Cash accounting, payment

Purchasing Accounting

General Accounting

Payroll Accounting

Accountant

….

General accounting computer center of affiliated units

Diagram 3.6: Organization of accounting apparatus both centralized and decentralized

The tasks of economic staff in affiliated units that do not have separate accounting work are: Initial accounting guidance, initial document collection and checking, partial accounting processing (if permitted), and periodic sending of documents and materials to the central accounting department. Most economic staff in affiliated units are not connected to the computer network, but they can use personal computers to support the collection and processing of initial documents and periodic statistical reporting. The organizational model is shown in diagram 3.6.

3.2.2 Complete solution to organize some main accounting operations

3.2.2.1 Completing the accounting for calculating the value of goods

a) Calculating the value of goods imported into the warehouse: For goods purchased outside the warehouse: The warehouse price includes the purchase price, non-refundable taxes, transportation, loading, unloading, preservation, storage, warehousing costs... during the purchasing process. Trade discounts and discounts on goods purchased that do not meet specifications or quality are deducted from the purchasing cost.

So, when designing a data entry program, the programmer must design it so that the data entry person can enter data in 2 steps:

Step 1 : Enter goods according to purchase price;

Step 2 : Enter the remaining information to calculate the purchase price of the warehouse, such as adding non-refundable taxes, transportation costs, loading and unloading costs, during the purchasing process and other directly related costs. According to the Vietnamese accounting regime, the purchase price of goods, import tax, special consumption tax, non-deductible VAT are recorded in account 156 (1561) - "Purchase price of goods". Expenses arising directly related to the purchasing process such as insurance costs, warehouse rental fees, transportation costs, losses, etc. are recorded in account 156 (1562) - "Cost of purchasing goods". The program will then automatically calculate the purchase price of the warehouse and transfer the data to the database of imported goods.

b) Calculating the price of goods delivered from warehouse: To calculate the price of goods delivered from warehouse, one of four methods can be applied to calculate the value of goods delivered from warehouse according to the provisions of accounting standard No. 02-“Inventory” [2], [47], namely: Weighted average method; first-in, first-out method; last-in, first-out method; specific price method.

For goods, the purchase cost is collected in account 156 (1562), and must be allocated to goods consumed during the period and goods in inventory at the end of the period. The selection of criteria for allocating the purchase cost of goods depends on the specific situation of each enterprise but must comply with the principle of consistency.

Thus, the programmer must design the goods module fully so that the user can choose one of the methods for calculating the import and export prices according to the regulations of the issued accounting regime.

The goal of managing and accounting for goods, purchased goods in transit, and goods sent for sale must ensure:

Input information:

- Invoices and documents for purchasing goods;

- Warehouse receipt/delivery note; …..

Output information:

- Summary table of import and export of goods

- Warehouse card;

- Goods detail book

- Purchase log

- Other detailed accounting books according to the business's management requirements for goods.

Sales accounting module

This module has the function of entering sales information such as sales to which object, type of goods and creating sales invoices. The initial information of this module is the revenue detail book, sales journal, list of goods sold (used for VAT declaration). At the same time, information from this module is also the basis for creating the general ledger of revenue accounts, revenue deductions, and output VAT, detailed payment book with sellers and other management reports serving management accounting work such as revenue reports by region, by customer, revenue analysis reports by goods, goods groups, etc.

In general, accounting software for businesses in general and import-export businesses in particular is quite good, however, it is necessary to note some issues when designing this module, it is necessary to support some additional functions as follows:

First, automatically search the product catalog to give the selling price when the buyer comes to choose the product, the sales policies if the user wants to use will appear right on the data entry screen, such as discount policy, promotion, discount, free gift, debt limit.

Second, on the balance sheet, receivables and payables require separation between domestic debt and foreign debt, and further separation between short-term debt and long-term debt. Thus, to manage the two types of debt, there must be criteria for distinction.

is to have more information about the payment period, based on the payment period compared to the time of preparing the financial statement, we will have to distinguish short-term or long-term receivables. On the other hand, this is also a basic factor to prepare reports on debt age, due debt, overdue debt... to serve the requirements of management accounting.

Third, the issue of supporting the creation of a list of goods sold for the purpose of making monthly VAT declarations [5], [20], the author would like to propose a recommendation: When entering sales invoices, the software must allow receiving sufficient information to create lists of goods sold according to the prescribed form. After saving the information into the database for accounting purposes, an additional information form must be separated to be entered into the database for creating a list of goods sold. In this subsystem, the programmer must design additional functions such as: i) Creating a list of output VAT or transferring VAT to other specialized declaration software, for example: software 2.0 specializing in tax declarations issued free of charge by the General Department of Taxation for businesses.

ii) Print books with special VAT characteristics such as: VAT tracking book, VAT refund detail book, VAT exemption detail book...

Fourth, sales management reports: Although for businesses, information on sales management is quite important for managers, so in this module, it is necessary to design at least to have management accounting reports such as revenue reports by region, product group, item, revenue graph, etc. To have these reports, programmers must design so that when data entry people need to use certain functions, they can enter information and print out the above basic reports.

Thus, the sales accounting module needs to achieve the following goals: managing and accounting for sales revenue (domestic and export) and what input information is needed: i) Purchase orders; ii) sales policies; iii) Sales invoices.

And what is the output information? i) Sales detail book; ii) Sales journal (in the form of a general journal); iii) detailed accounting book (revenue, revenue deductions); iv) VAT tracking; v) VAT refund detail book; vi) VAT exemption detail book; vii) other detailed books according to the management requirements of the enterprise regarding revenue and other income.

3.2.2.2 Completing revenue accounting and determining business results

To meet revenue management requirements, businesses need to organize detailed accounting for each type of revenue by account:

- Sales and service revenue;

- Revenue from interest, royalties, dividends and shared profits;

- Real estate business revenue;

- Other income;

Based on sales method, revenue is also divided into:

- Cash on delivery sales;

- Sales revenue on deferred payment and installment payments;

- Sales revenue from agents (consignment);

- Unearned revenue (received in advance);

- Financial operating revenue.

In addition, based on business management requirements, revenue is also divided into external sales revenue, internal consumption revenue, export revenue and domestic revenue.

The organization of revenue management accounting needs to be carried out on detailed accounting accounts. Revenue management accounting accounts can be encoded consecutively according to the hierarchy of revenue trees of goods types:

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Goods turnover

Product group revenue

DT name of goods

5111 01 Product code Refrigerator - Refrigerator group code

511101 0001 Volume of refrigerator goods - Toshiba refrigerator goods - 300 liters 511101 0002 Volume of refrigerator goods - Toshiba refrigerator goods - 250 liters... 5111 02 Volume of air conditioner goods - Air conditioner group code 511102 0001 Volume of air conditioner goods - Toshiba air conditioner group 24,000 511102 0002 Volume of air conditioner goods - air conditioner group

Toshiba 18000

5111 03 Goods DT Water heater - Group code ... 5111 04 Goods DT photocopy machine - Group code ... 5112 01 Goods DT motorbike - Group code ...

…

In addition to organizing revenue accounts by activity, type of goods, etc., accountants need to organize corresponding revenue deduction accounts, only then can detailed business results be determined for each item, each type of service, etc.

A detailed revenue book is opened separately for each type of activity, each type of goods, services, etc. At the same time, if the goods sold are subject to different tax rates, a detailed book must be opened to track revenue according to each type of tax rate.

Depending on the revenue management requirements of each enterprise, the detailed books can be opened with a structure that is not completely the same. However, the detailed revenue books must ensure the following main contents: Date of recording; voucher number and date of creation; summary of the arising economic transaction content; corresponding accounts; quantity, unit price, total amount of products and goods consumed; revenue deductions, etc.

When revenue is recorded, the accountant enters data Debit Accounts 111, 112, 131.../Credit Account 511, it is necessary to build a default entry at the same time to increase data entry productivity and limit the risk of incorrect data entry: Debit Accounts 111, 112, 131.../Credit Account 33311 (if deductible value added tax is applied, the accountant only needs to enter tax rate data) and default the cost price entry at the same time: Debit Account 632/Credit Accounts 156, 157 (In which the cost price program will be processed automatically).

The results of each type of activity are aggregated data to provide financial accounting information on revenue, income, expenses and results of each activity for the purpose of preparing financial statements. For managers of Vietnamese import-export businesses, it is important to know the results of profit (loss) of each activity, business line, each type of product, etc. Only on the basis of specific information and detailed data can business managers make appropriate decisions to invest in expanding production and business development, diversifying

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