Appendix 1.5:
Accounting for superiors' operations
Department of synthesizing reports from subordinate units
Affiliated units
Accounting staff at affiliated units
Distributed accounting unit
of the affiliated unit
Chief Accountant of the superior unit
Accounting for affiliated units with centralized accounting
Mixed accounting organization model at level 1 and level 2 units
Accounting Audit Department
Maybe you are interested!
-
Perfecting the Organization of Applying the Production Cost Accounting Method to Serve Cost Management Accounting -
Perfecting the organization of accounting to strengthen financial management in administrative units of the Labor - Invalids and Social Affairs sector - 35 -
Perfecting the organization of accounting to strengthen financial management in administrative units of the Labor - Invalids and Social Affairs sector - 29 -
Completing the organization of accounting for revenue, sales costs and determining business results at Hai Phong Paint Joint Stock Company - 1 -
Accounting organization - 22
APPENDIX 1.6
ACCOUNTING CHART OF MAIN OPERATIONS IN UNITS
ADMINISTRATIVE CAREER
Funding source account
Expense account
Cash account, material account,
Fixed Asset Account….
Receive funding,
Get help
Settlement with expenditure
Account for receipts
Cash account, other accounts
Additional from career income,
Other revenue at the unit
Source reduction
budget
Related accounts
other
Source Increase Cases
other expenses at the unit
Diagram of accounting for funding sources in administrative and career units
Account for operating expenses
Material account
Accounts receivable, Account
other related
Cash account
Write down expenses
activities
Cost of
work
Account payable
arise
Source accounts
budget
Accounts have
other related
Settlement of costs
operate with appropriate funding sources
Diagram of cost accounting for activities in administrative units
Revenue Account (Receipts)
other income)
Funding source account
Additional financial resources
career fee
Cash account, accounts receivable account
Account payable to the budget
Account payable to superior
Revenues
other income
arise
Amount payable to bank
book, superior
Accounting diagram of revenues at HCSN unit
Cash book
Summary table of accounting documents of the same type
Detailed accounting book
Journal-ledger
Financial report
Accounting documents
Accounting procedures in the form of Journal - Ledger
Detailed summary table
Daily Record Monthly Record
Compare end of month figures
Appendix 1.8:
Detailed summary table
Financial report
Accounting entry procedure in the form of accounting vouchers
Summary table of accounting documents of the same type
Cash book
Detailed accounting books and cards
Register
accounting voucher
Accounting vouchers
Ledger
Balance sheet
number of occurrences
Accounting documents
Daily Record Monthly Record
Compare end of month figures
Accounting procedures in general journal form
Accounting documents
Accounting books and cards
detail
DIARY
SHARED
LEDGER
Balance sheet
number of occurrences
FINANCIAL REPORT
Special Journal
Summary table
detail
Daily recording End of month recording Reconciliation
APPENDIX 1.10:
Sequence diagram of recording some main accounting operations in the Administrative unit
main career
General ledger entry:
- General journal, Ledger accounts reflect funding sources.
- Ledger journal
- Accounting vouchers, General ledger accounts reflect funding sources .
Financial report
Detailed accounting records:
- Book of tracking funding sources and related detailed books
- Detailed summary table
Budget distribution paper.
Budget withdrawal papers, invoices, receipts, payment vouchers, settlement approval minutes , etc.
Daily Record Final Record
Compare end of month figures
Procedure for circulating documents and recording accounting of funding sources
1
Budget withdrawal papers, invoices, receipts, payment vouchers, warehouse delivery vouchers...
Minutes of settlement approval ….
General ledger entry:
- General Journal, General Ledger
accounts reflecting the
expense
- Ledger journal
- Accounting vouchers, General ledger accounts reflecting expenses.
Detailed accounting records:
- Expense tracking book and related detailed books
- Detailed summary table
Financial report
Daily Record Final Record
Compare end of month figures
Procedure for circulating documents and recording accounting expenses
2