Perfecting the accounting information system in public universities in Vietnam

153

APPENDIX 2

Chief Accountant

(also Head of Finance Department)

- Accountant)

General Accounting

(also Deputy Head of Finance - Accounting Department)

Organizational chart of accounting department at National Economics University

Source Accounting

Accountant

Cash accounting

Accountant

Part

Head

Accountant

budget

source

salary and

materials,

manage

Fund

Chief

and transaction

budget

pay

tool

and collect

unit

with the State Treasury,

other

remuneration

durable and

tuition

direct

teaching

Fixed assets

belong

Maybe you are interested!

154

APPENDIX 3

RECEIPT No: 20091267PT

December 1, 2009

Debit: 11111

Have:

Model No.: C21-H

No. 999-TC/QD/CDKT dated November 2, 1996 of the Ministry of Finance

Payer: Pham Thi Xuan Huong

Unit: TC-KT Department

Submission content: Payment in the attached statement

Amount: 440,635,000 Written in words: Four hundred forty million six hundred thirty-five thousand dong even./.

Attached:………………………………………..original documents.

Received full amount: (In words): Four hundred forty million six hundred thirty five thousand dong even

December 1, 2009

Unit Head

Chief Accountant	Voter	Treasurer	Payer
(Signature, full name)	(Signature, full name)	(Signature, full name)	(Signature, full name)	(Signature, full name)

155

National Economics University

APPENDIX 4

LIST ATTACHED TO DOCUMENT NO. 200…

Date 01/12/2009

Page

STT

Content	Recipient's name pay	Object debt	Debit account	TK Have	Value
1.	Pay tuition fee B2 K17	Pham Thi Xuan Huong		11111	5111	3,460,000
2.	Pay tuition fee B2 K18	Pham Thi Xuan Huong		11111	5111	720,000
3.	Pay tuition fee B2 K19	Pham Thi Xuan Huong		11111	5111	3,500,000
4.	Pay tuition fee B2 K20	Pham Thi Xuan Huong		11111	5111	5,000,000	490-502KHKH.2
5.	Pay tuition fee B2 K21	Pham Thi Xuan Huong		11111	5111	-140,000	490-502KHKH.2
6.	Pay CQ tuition fee	Pham Thi Xuan Huong		11111	5111	171,935,000	490-502KHKH.2
7.	Pay TC tuition fee	Pham Thi Xuan Huong		11111	5111	40,000,000	490-502KHHPTC.010
8.	Pay TC tuition fee	Pham Thi Xuan Huong		11111	5111	55,540,000	490-502KHHP.011
9.	Pay tuition fee	Pham Thi Xuan Huong		11111	5111	153,000,000	490-502KHHP.021
10.	Pay tax collection fee	Pham Thi Xuan Huong		11111	5118	220,000	490-502KHKH.2
	Add					433,235,000

Original documents attached

Date

Preparer Chief Accountant Unit Head

BOOK RECORDING DOCUMENTS

NUMBER: 981

December 5, 2009

Document

Abstract	Account Number		Amount	Take note uncle
SH	Date		In debt	Have
20091268PT	December 1, 2009	Pham Thi Xuan Huong Pay tuition fee	11111	5111	55,510,000
20091268PT	December 1, 2009	Pham Thi Xuan Huong Paying CH training fee collection	11111	5111	153,000,000
20091268PT	December 1, 2009	Pham Thi Xuan Huong Pay dormitory fee	11111	5118	220,000
20091268PT	December 1, 2009	Tran Thuy Hien Tuition fee B2K20	11111	5111	1,500,000
20091268PT	December 1, 2009	Tran Thuy Hien Tuition fee B2K21	11111	5111	1,000,000
20091268PT	December 1, 2009	Tran Thuy Hien Tuition fee CQ	11111	5111	1,595,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pays QN fee collection fee	11111	3318	9,600,000
20091269PT	December 1, 2009	Hoang Thi Hoa Paying TCBVLV fund collection fee	11111	3318	2,500,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pay tuition fee B2K17	11111	5111	260,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pay tuition fee B2K19	11111	5111	4,000,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pay tuition fee B2K20	11111	5111	8,500,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pays tuition fees	11111	5111	187,185,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pays tuition fees for HCKT	11111	5111	4,560,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pay tuition fee TC	11111	5111	24,500,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pay tuition fee	11111	5111	48,220,000
20091269PT	December 1, 2009	Hoang Thi Hoa Pay tuition fee	11111	5111	111,000,000
20091269PT	December 1, 2009	Hoang Thi Hoa Paying dormitory fees	11111	5111	280,000
20091270PT	December 2, 2009	Tran Thuy Hien Tuition fee B2K20	11111	5111	2,000,000
20091270PT	December 2, 2009	Tran Thuy Hien Tuition fee CQ	11111	5111	23,575,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pays QN fee collection fee	11111	3318	8,400,000
20091271PT	December 2, 2009	Hoang Thi Hoa Paying TCBVLV fund collection fee	11111	3318	5,000,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee B2K17	11111	5111	770,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee B2K18	11111	5111	1,040,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee B2K20	11111	5111	8,600,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee B2K21	11111	5111	1,500,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pays tuition fees	11111	5111	171,280,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee TC	11111	5111	8,750,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee	11111	5111	52,600,000
20091271PT	December 2, 2009	Hoang Thi Hoa Pay tuition fee	11111	5111	123,000,000

		Add			1,863,750,000

Attached with ………………..original documents

December 5, 2009

The person who made the entry Chief Accountant

(Signed) (Signed) (Signed)

National Economics University

PAYMENT VOUCHER No: 2009450PC

December 1, 2009

YES: 11111

DEBT: 66121

Model No.: C31-

(Issued under Decision No. 19 dated March 20, 2006)

of the Ministry of Finance

3,750,000 490-502KHH

5,200,000 490-502KHH

500,000 490-502KHH

Recipient: Dao Thi Lien

Unit: QTTB Department

Submission content: Payment in the attached statement

Amount: 9,450,000 Written in words: Nine million four hundred and fifty thousand dong even./.

Attached:………………………………………..accounting documents.

Unit Head Chief Accountant Person who prepares the voucher

(Signature, full name) (Signature, full name) (Signature, full name)

Received full amount: (in words): Nine million four hundred and fifty thousand dong./.

December 1, 2009

Cashier The person who receives the money

(Signature, full name) (Signature, full name)

158

LIST ATTACHED TO RECORDING DOCUMENT NO. 20094507PC

STT

Interpretation	Phone	Debtor	Debit account	TK has	Value	Sub-section	Source code
1	Doan Thi Lien TT salary and piecework at Director N November 2009	0		66121	11111	3,750,000	6000-6049	490-502KHHP
2	Doan Thi Lien, Head of Responsibility and Control Out-of-School Supervisor November 2009	0	Doan Thi Lien	66121	11111	5,200,000	6050-6099	490-502KHHP
3	Doan Thi Lien TT rent for toilet on 1st floor house November 14, 2009	0	Doan Thi Lien	66121	11111	500,000	6750-6757	490-502KHHP
	Add					9,450,000

Attached with ………………..original documents

Preparer Chief Accountant Unit Head

(Signed) (Signed) (Signed)

December 5, 2009

159

BOOK RECORDING DOCUMENTS

NUMBER: 984

December 5, 2009

Document

Abstract	Account Number		Amount	Take note uncle
Abstract	SH	Date	Amount	Take note uncle	In debt	Have
20094503PC	December 1, 2009	Tran Thuy Hien Deposit money into account	1124	11111	857,800,000
20094503PC	December 1, 2009	Tran Thuy Hien, Head of the Department of Finance, now compares the collection and payment. Math for Quy Nhon class	3318	11111	3,000,000
20094503PC	December 1, 2009	Le Hong Hanh, Head of the Student Preparatory Department, proposed to consider the merit. receive TN and grant degrees to students	66121	11111	4,400,000
20094503PC	December 1, 2009	Le Hong Hanh TT money to name the title for the table	66121	11111	630,000
20094503PC	December 1, 2009	Doan Thi Lien TT salary package at Director N month 11/2009	66121	11111	3,750,000
20094503PC	December 1, 2009	Doan Thi Lien, Head of Responsibilities and Inspection of Off-Campus Directors November 2009	66121	11111	5,200,000
20094503PC	December 1, 2009	Doan Thi Lien TT rent for toilet on 1st floor of 14-month house 11/2009	66121	11111	500,000
20094503PC	December 1, 2009	Tran Thi Tam Advance payment of royalties No. 104/2009	312	11111	18,635,000
20094503PC	December 1, 2009	Tran Thi Tam TT salary for harvesting bachelor's clothes and professor	66121	11111	1,122,000
20094503PC	December 1, 2009	Nguyen Thi Xuan Chi reduced the collection of family use fees from October 2008 to October 2009	5118	11111	27,386,000
20094503PC	December 1, 2009	Dao Anh Cuu Monthly fixed phone subscription fee 11/2009	66121	11111	100,000
20094503PC	December 1, 2009	Dao Anh Cuu TT pre-tested monthly water samples 11/2009	66121	11111	893,000
20094503PC	December 1, 2009	Pham Thi Lan, Pre-exam marking center, term 1/2009-2010	66121	11111	436,000
20094503PC	December 1, 2009	Tran Thuy Hang, Pre-exam marking center, term 1/2009-2010	66121	11111	2,140,000

		Add			1,863,750,000

Attached with ………………..original documents

December 5, 2009

The person who made the entry Chief Accountant

(Signed) (Signed) (Signed)

APPENDIX 5

Chapter 022 BALANCE SHEET

National Economics University 2009

Account number

section

Accounting account name	Opening balance		Occurred during the period		Accumulated at the beginning of the year		Closing balance
Accounting account name	In debt	Have	In debt	Have	In debt	Have	In debt	Have
111	Cash	56,496,472		200.087.524.824	200,093,384,924	200.087.524.824	200,093,384,924	50,636,372
1111	+ Vietnamese currency	56,496,472		200.087.524.824	200,093,384,924	200.087.524.824	200,093,384,924	50,636,372
112	Bank Deposits, Warehouses silver	62.707.212.064		189.848.074.015	166.470.251.573	189.848.074.015	166.470.251.573	86.085.034.506
1121	+ Vietnamese currency	56,667,231,705		185.489.616.016	157.658.024.360	185.489.616.016	157.658.024.360	84.498.823.361
1122	+ Foreign currency deposits	6,039,980,359		4,358,457,999	8.812.227.213	4,358,457,999	8.812.227.213	1,586,211,145
152	Raw materials	270,460,653		759,621,330	674,098,573	759,621,330	674,098,573	355,983,410
1521	+ Materials	270,460,653		759,621,330	674,098,573	759,621,330	674,098,573	355,983,410
211	Tangible fixed assets	143.912.113.701		1,043,948,192	2,837,858,800	1,043,948,192	2,837,858,800	142.118.203.093
2111	+ Houses and structures	48,532,138,435			841,000,000		841,000,000	47,691,138,435
2112	+ Machinery and equipment	60,127,592,934		671,554,792	1,991,058,800	671,554,792	1,991,058,800	58.808.088.926
2113	+ Means of transport, transmission guide	5,847,407,048		283,833,400		283,833,400		6,131,240,448
2114	+ Management equipment and tools	29.002.092.180		50,470,000	5,800,000	50,470,000	5,800,000	29,046,762,180
2118	+ Other fixed assets	402.883.104		38,090,000		38,090,000		440.073.104
213	Intangible fixed assets	8.195.089.801		17,000,000		17,000,000		8.212.089.801
214	Depreciation of fixed assets		51,764,326,333	2,819,396,425	12,806,519,369	2,819,396,425	12,806,519,369		61,751,449,277
241	Construction in progress	237.737.207.863		11,245,793,341		11,245,793,341		248.983.001.204
2412	+ Basic construction	237.737.207.863		11,245,793,341		11,245,793,341		248.983.001.204
311	Accounts Receivable	2,452,008,782		698.111.300	10,125,014,720	698.111.300	10,125,014,720		6,974,894,638
3111	+ Customer receivables				7,146,105,938		7,146,105,938		7,146,105,938
3118	+ Other receivables	2,452,008,782		698.111.300	2,978,908,782	698.111.300	2,978,908,782	171,211,300

Perfecting the accounting information system in public universities in Vietnam - 21

Comment