Sequence Diagram of Accounting for Other Operating Income

* Accounting method:

Account 911

Account 515 Account 111,112

Interest on deposits, interest on foreign currency sales, and payment discounts enjoyed.

TK121,128...

Short-term and long-term investment returns

Financial revenue transfer

TK221,222...

Dividends and profits used for continued investment

TK331

Early payment discount

TK413

Carry forward of exchange rate difference profit

Diagram 1.6: Sequence diagram of accounting for financial activity revenue

1.3.4.2. Financial cost accounting

* Documents used:

 Payment voucher

 Notice of availability

 Accounting voucher

 Other relevant documents

* Account used:

Account 635: “Financial expenses”

* Account structure:

Debit account 635 - Financial operating expenses Credit

 Collection of actual financial operating expenses incurred during the period

 At the end of the period, transfer all financial expenses and losses incurred during the period to determine

business results

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Account 635 has no ending balance.

* Accounting method:

Account 111,112,242,335

Account 635

Account 911

Pay interest on loans, allocate interest on purchases on credit or installments

Account 121,221

Investment loss

Account 111, 112

Financial expense transfer

Proceeds from Joint Venture Expenses of Associate Investment

Account 111(2), 112(2)

Sell foreign currency

Foreign exchange loss

Diagram 1.7: Sequence diagram of financial cost accounting

1.3.5. Accounting for other income and other expenses

1.3.5.1. Other income accounting

* Documents used:

 VAT invoice

 Receipt, credit note

 Minutes of liquidation of fixed assets, economic contracts

 Other relevant documents

* Account used: Account 711: “Other income”.

* Account structure:

Debit account 711 - Other income Credit

 VAT payable (if any) on other income

 Carry forward income

other to account 911 - determine business results

 Other actual income generated

Account 711 has no ending balance.

* Accounting method:

Account 911

Account 711

Account 111,112,131

Income from liquidation and sale of fixed assets

Account 3331

VAT

output

TK111,112

Other income transfer

Other income in cash such as fines collected from customers for breach of contract

TK331,338

Collecting debts of unknown owners

TK152,156

Sponsored, donated, donated materials, goods

fixed assets

Diagram 1.8: Sequence diagram for accounting for other operating income

1.3.5.2. Other cost accounting Other costs include:

 Liquidation costs and residual value of liquidated assets.

 Difference in loss due to valuation of materials, goods, fixed assets contributed to joint ventures, associations, and long-term investments.

 Fines for breach of economic contracts.

 Tax penalties, tax arrears.

 Other fees

* Documents used:

 Payment voucher

 Accounting voucher

 Other relevant documents

* Account used:

Account 811: “Other expenses”

Debit account 811 – Other expenses Credit

 Other expenses incurred during the period

 At the end of the period, transfer all other expenses in the period to account 911 - determine business results

Account 811 has no ending balance.

* Accounting method:

Account 811

Account 214 Account 911

Account 211, 213

Original value of remaining value of fixed assets when liquidated or sold

Account 111,112

Fines for violations

economic contract or violation of law

Carry over other expenses

Account 111,112

Costs incurred when liquidating and selling fixed assets

Account 133

VAT (if applicable)

Diagram 1.9: Sequence diagram of accounting for other operating costs

1.3.6. Accounting determines business results

* Documents used:

 Accounting voucher

* Account used:

Account 911: “Determining business results”

* Account structure:

Debit account 911 - determine business results Credit

 Carry over cost of goods sold, financial expenses, selling expenses, administrative expenses, other expenses and taxes

 Total sales revenue during the period.

 Total net revenue from financial activities and other activities

 Carryover of business operating losses

Account 911 has no ending balance.

* Accounting method:

Account 632

Account 911 Account 511

Carry over cost of goods sold

Transfer of sales revenue and service provision

TK641,642 TK515

Carryover of sales and administration expenses

TK635,811

Transfer of financial activity revenue

TK711

Financial expense transfer

Other income transfer

TK821

Other costs

Carry forward corporate income tax expense

Loss carryover

TK421

Interest carryforward

Diagram 1.10: Sequence diagram for accounting for revenue, expenses and determining the business results of the entire enterprise

1.4. Organizing accounting books for revenue, expenses and determining business results in the enterprise:

* Basic characteristics of general journal form:

All economic and financial transactions must be recorded in the journal, focusing on the General Journal, in chronological order and according to the economic content of the "accounting entries" of the subsequent transaction. Then, take the data from the General Journal to record each transaction.

* Main types of books

 General journal, special journal

 Ledger

 Detailed accounting books and cards.

* General Journal accounting form:

Accounting documents

Detailed book TK511,632….

Special diary

General Journal

Ledger TK511,515,632,…

Detailed summary table

Balance sheet number