LIST OF REFERENCES
1. Ministry of Finance (2019), Consolidated Document 02/VBHN-BTC of 2019 consolidating Decrees guiding the Law on Accounting: Decree 174/2016/ND-CP guiding the Law on Accounting and Decree 151/2018/ND-CP amending and supplementing Decree 174/2016/ND-CP.
2. Ministry of Finance (2006), Vietnamese Accounting Standards System , Hanoi Finance Publishing House.
3. Ministry of Finance (2014), Circular 200/2014/TT-BTC guiding the Enterprise Accounting Regime.
4. Ministry of Finance (2016), Circular 53/2016/TT-BTC amending Circular 200/2014/TT-BTC guiding the enterprise accounting regime.
5. Ministry of Finance (2015), Circular 75/2015/TT-BTC amending Article 128 of Circular 200/2014/TT-BTC guiding the Enterprise Accounting Regime.
6. Government (2018), Decree 41/2018/ND-CP on administrative sanctions for violations in the field of accounting and independent auditing.
7. Government (2019), Decree 05/2019/ND-CP on internal audit (Effective April 1, 2019).
8. Coc Sau Coal Joint Stock Company (2019), Business performance report for the period 2017-2019, Quang Ninh.
9. Le Thi Thu Hang (2013), “Production cost accounting and pricing of garment products processed for export at Garment Corporation 10”, Master's thesis, University of Commerce, Hanoi.
10. Nguyen Thi Huyen (2017), “ Production cost accounting and product costing for construction and installation at Nam Truong An Precision Mechanical Engineering Company Limited” , Master's thesis, University of Labor and Social Affairs, Hanoi.
11. Tran Thi Hoa (2016), “Production cost accounting and construction product pricing at Van Xuan Construction Joint Stock Company” , Master's thesis, University of Labor and Social Affairs, Hanoi.
12. Nguyen Van Ngoc (2006), Dictionary of Economics , National Economics University, Hanoi.
13. Bui Thi Lan Phuong (2016), “Production cost accounting and product costing at Dai Kim Joint Stock Company”, Master's thesis, University of Labor and Social Affairs, Hanoi.
14. National Assembly (2015), Law No. 88/2015/QH13 dated November 20, 2015 on the Law on Accounting.
15. Ho Chi Minh City University of Economics (2016), Financial accounting textbook , Ho Chi Minh City Economic Publishing House.
APPENDIX
1
Appendix 2.1 Warehouse release request form | |
2 | Appendix 2.2 Material delivery note |
3 | Appendix 2.3 Detailed voucher journal of account 621 |
4 | Appendix 2.4 Account detail book 621 |
5 | Appendix 2.5 Workshop timesheet |
6 | Appendix 2.6 Workshop salary payment table |
7 | Appendix 2.7 Detailed voucher journal of account 622 |
8 | Appendix 2.8 Summary table of direct labor costs |
9 | Appendix 2.9 General manufacturing cost account journal |
10 | Appendix 2.10 General production cost account detail book 627 |
11 | Appendix 2.11 Work in progress inventory report |
12 | Appendix 2.12 Account detail book 154 |
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Appendix 2.1 Warehouse release request form
VIETNAM COAL AND MINERAL INDUSTRY GROUP
Coc Sau Coal Joint Stock Company - Vinacomin
PROPOSAL FOR RELEASE OF RAW MATERIALS
To: Production Engineering Department
My name is: Nguyen Van Ngoc
Address: Transport Workshop No. 5
Request to receive raw materials for production
STT
Name, brand, specification | Unit | Quantity | Note | |
1 | Gadoan oil | liter | 403.124 |
January 31, 2019 | ||
Manager | Storekeeper | Proponent |
(Signed and sealed) | (Signature, full name) | (Signature, full name) |
(Source: Coc Sau Coal Joint Stock Company)
Appendix 2.2 Raw material delivery note
VIETNAM COAL AND MINERAL INDUSTRY GROUP
Coc Sau Coal Joint Stock Company - Vinacomin
Form No. 02 - VT
(Issued under Circular No. 200/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance )
WAREHOUSE DELIVERY NOTE
January 31, 2019
Number: PX- 0286
Full name of consignee: Nguyen Van Ngoc
Address: Excavator Workshop
Reason for release: Release of gadoan oil for production in January 2019 Released from warehouse: NVL.
Debit account 621C Credit account 1522
TT
Name, brand, material specifications private | Code | Unit | Quantity | Unit price | Total amount | ||
Request | Actual output | ||||||
1 | Oil Gadoan | liter | 403.124 | 403.124 | 12,341 | 4,974,960,959 | |
Total | 4,974,960,959 | ||||||
Total amount (in words): Four billion, nine hundred seventy-four million, nine hundred sixty thousand nine hundred and fifty-nine dong./.
Voter
(Signature, full name)
Consignee
(Signature, full name)
Storekeeper
(Signature, full name)
Accounting Manager
(Signature, full name)
Manager
(Signature, full name)
(Source: Coc Sau Coal Joint Stock Company)
Appendix 2.3 Detailed voucher journal of account 621
VIETNAM COAL AND MINERAL INDUSTRY GROUP
Coc Sau Coal Joint Stock Company - Vinacomin
Detailed voucher journal of account 621 January 2019
Number of words
Date from | Interpretation | Beginning balance | Debit account, credit accounts | Credit and debit accounts | Ending balance | ||||||
In debt | Have | 152 | 242 | Total debt | 154 | Plus | In debt | Have | |||
0134 | 1/31/2019 | Allocated tire cost | 0 | 0 | 0 | 15,548,334,060 | 15,548,334,060 | 0 | 0 | 0 | 0 |
0446 | 1/31/2019 | 621 | 0 | 0 | 0 | 0 | 0 | 55,234,648,514 | 55,234,648,514 | 0 | 0 |
0684 | 1/31/2019 | Steel cable F 39.5 | 0 | 0 | 17,320,000 | 0 | 17,320,000 | 0 | 0 | 0 | 0 |
0685 | 1/31/2019 | Steel cable F 39.5 | 0 | 0 | 17,320,000 | 0 | 17,320,000 | 0 | 0 | 0 | 0 |
0689 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
0690 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
0691 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
0686 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
0687 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
0688 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
0692 | 1/31/2019 | Steel cable F16.5 | 0 | 0 | 909.300 | 0 | 909.300 | 0 | 0 | 0 | 0 |
1680 | 1/31/2019 | Graphite electric carbon | 0 | 0 | 840,000 | 0 | 840,000 | 0 | 0 | 0 | 0 |
1679 | 1/31/2019 | Graphite electric carbon | 0 | 0 | 960,000 | 0 | 960,000 | 0 | 0 | 0 | 0 |
1678 | 1/31/2019 | 5A excavator bucket tooth pin | 0 | 0 | 1,480,000 | 0 | 1,480,000 | 0 | 0 | 0 | 0 |
0680 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0677 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0678 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0679 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0674 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0675 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0676
1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 | |
0671 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0672 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0673 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0668 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0669 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0670 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0658 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0659 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0660 | 1/31/2019 | Bucket teeth PC 1250 | 0 | 0 | 12,000,000 | 0 | 12,000,000 | 0 | 0 | 0 | 0 |
0656 | 1/31/2019 | Bucket teeth PC750;650 | 0 | 0 | 6,000,000 | 0 | 6,000,000 | 0 | 0 | 0 | 0 |
0657 | 1/31/2019 | Bucket teeth PC750;650 | 0 | 0 | 6,000,000 | 0 | 6,000,000 | 0 | 0 | 0 | 0 |
0653 | 1/31/2019 | Bucket teeth PC750;650 | 0 | 0 | 6,000,000 | 0 | 6,000,000 | 0 | 0 | 0 | 0 |
0654 | 1/31/2019 | Bucket teeth PC750;650 | 0 | 0 | 6,000,000 | 0 | 6,000,000 | 0 | 0 | 0 | 0 |
0655 | 1/31/2019 | Bucket teeth PC750;650 | 0 | 0 | 6,000,000 | 0 | 6,000,000 | 0 | 0 | 0 | 0 |
1686 | 1/31/2019 | Bucket tooth pin PC1250 | 0 | 0 | 5,700,000 | 0 | 5,700,000 | 0 | 0 | 0 | 0 |
1687 | 1/31/2019 | Bucket tooth pin PC1250 | 0 | 0 | 3,800,000 | 0 | 3,800,000 | 0 | 0 | 0 | 0 |
1683 | 1/31/2019 | Bucket tooth pin PC1250 | 0 | 0 | 3,800,000 | 0 | 3,800,000 | 0 | 0 | 0 | 0 |
1684 | 1/31/2019 | Bucket tooth pin PC1250 | 0 | 0 | 5,700,000 | 0 | 5,700,000 | 0 | 0 | 0 | 0 |
1685 | 1/31/2019 | Bucket tooth pin PC1250 | 0 | 0 | 5,700,000 | 0 | 5,700,000 | 0 | 0 | 0 | 0 |
0667 | 1/31/2019 | PC 2000 excavator bucket teeth | 0 | 0 | 12,250,000 | 0 | 12,250,000 | 0 | 0 | 0 | 0 |
0666 | 1/31/2019 | PC 2000 excavator bucket teeth | 0 | 0 | 12,250,000 | 0 | 12,250,000 | 0 | 0 | 0 | 0 |
0652 | 1/31/2019 | PC850-8R1 excavator bucket teeth | 0 | 0 | 7,400,000 | 0 | 7,400,000 | 0 | 0 | 0 | 0 |
0682 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0683 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0664 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0665 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0681 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0661 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0662 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
0663 | 1/31/2019 | EKG bucket teeth 10m3 | 0 | 0 | 29,050,000 | 0 | 29,050,000 | 0 | 0 | 0 | 0 |
1681 | 1/31/2019 | Steam distribution compartment 5A | 0 | 0 | 6,200 | 0 | 6,200 | 0 | 0 | 0 | 0 |
1682 | 1/31/2019 | Brake coil dc 110V | 0 | 0 | 429,000 | 0 | 429,000 | 0 | 0 | 0 | 0 |
1341
1/31/2019 | Air pressure extraction | 0 | 0 | 870,000 | 0 | 870,000 | 0 | 0 | 0 | 0 | |
1333 | 1/31/2019 | Rubber cap 6 vane pump blades (according to drawing) F125 | 0 | 0 | 1,030,000 | 0 | 1,030,000 | 0 | 0 | 0 | 0 |
1335 | 1/31/2019 | F76 drill bit | 0 | 0 | 3,700,000 | 0 | 3,700,000 | 0 | 0 | 0 | 0 |
1337 | 1/31/2019 | F76 drill bit | 0 | 0 | 3,700,000 | 0 | 3,700,000 | 0 | 0 | 0 | 0 |
1338 | 1/31/2019 | F76 drill bit | 0 | 0 | 3,700,000 | 0 | 3,700,000 | 0 | 0 | 0 | 0 |
0702 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0699 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0700 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0701 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0696 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0697 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0698 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0693 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0694 | 1/31/2019 | F 229 D45KS ball screw drill bit | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0695 | 1/31/2019 | F 229 ball screw drill bit D45KS | 0 | 0 | 59,790,000 | 0 | 59,790,000 | 0 | 0 | 0 | 0 |
0721 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0722 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0718 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0719 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0720 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0715 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0716 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0717 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0712 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0713 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |
0714 | 1/31/2019 | BELAUSФ250,8 TKЭ-ПГБ ball screw drill | 0 | 0 | 30,380,000 | 0 | 30,380,000 | 0 | 0 | 0 | 0 |