APPENDIX 2.2 SURVEY FORM
Please provide the following information:
1. Please indicate which of the following groups your unit falls into:
□ The unit is self-sufficient in funding for regular operations.
□ The unit self-guarantees a portion of the funding for regular operations.
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□ Fully funded budget
□ Operates entirely on aid
2. Has the unit been given autonomy?
□ Autonomy assigned □ Autonomy not assigned
If the answer is yes, please answer question 3.
3. The level of autonomy of the unit is:
□ All □ Part
4. Does the unit have internal spending regulations?
□ Yes □ No
5. What form of accounting organization does the unit apply?
□ General Journal □ Journal - Ledger
□ Documents - Bookkeeping
6. Does the unit use computer accounting software?
□ Yes □ No
If the answer is Yes, please answer question 7.
7. The accounting software applied by the unit is:
□ Unified software of the Ministry of Labor, War Invalids and Social Affairs
□ Software built by the unit itself
8. How do you evaluate the accounting method currently applied by the unit?
□ Relatively suitable
□ Suitable
□ Not suitable
9. If you change your accounting method, which of the following methods will you choose?
□ General Journal □ Journal - Ledger
□ Documents - Bookkeeping
10. According to you, when a unit applies machine accounting, which form of accounting has the most advantages?
□ General Journal □ Journal - Ledger
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□ Accounting documents
11. The unit's accounting apparatus is organized as follows:
□ Focus □ Disperse
□ Mixture
12. The number of accounting staff in your unit is……………….employees.
13. Does the unit have a set of operating regulations?
□ Yes □ No
14. The operating regulations of the accounting department are specified in:
□ Unit operating regulations
□ Separate regulations for the accounting department
15. Your seniority in the accounting field is:
□ Under 5 years
□ From 5 years to less than 10 years
□ 10 years or more
16. Your major is:
□ Accounting
□ Finance
□ Other majors
17. Your highest level of education is:
□ Intermediate level
□ College degree
□ University and postgraduate level
18. Do you hold other jobs?
□ Yes □ No
If the answer is yes, please tell us what job you are currently holding:
…………………………………………………………………………………………
19. Who is responsible for internal accounting inspection of the unit?
□ Chief Accountant (in charge of accounting)
□ A designated officer
□ There is no specific person in charge, but the accountant conducts each part of the inspection himself.
20. The settlement review and approval at the unit is performed by:
□ Superior unit
□ Have a financial manager at the same level
□ Both of the above
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21. Accounting documents at the end of the accounting year after use are stored at:
□ Accounting Department
□ In a separate storage unit
22. Does the unit organize accounting for materials?
□ Yes □ No
If the answer is yes, please answer the following questions:
23. Does the unit apply the parallel card method to account for material details?
□ Yes □ No
24. Do you think it is necessary to have other detailed accounting methods besides the parallel card method?
□ Yes □ No
If the answer is Yes, please answer question 25.
25. Which of the following methods do you think can be chosen instead of the parallel card method?
□ Balance book
□ Circulation reconciliation book
26. At the unit, the cost of purchasing materials is accounted for in:
□ Material value
□ Cost of the used part
27. Which method of calculating the value of the warehouse does the unit apply?
□ Average
□ First in, first out
□ Last in, first out
□ Specific price
□ No method is applied because purchased materials are not stored but used immediately.
28. Which unit conducts inventory of materials?
□ End of month
□ End of quarter
□ End of year
29. At the raw material unit, how are unused materials from different departments accounted for?
…………………………………………………………………………………………….
……………………………………………………………………………………………
…………………………………………………………………………………………….
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30. Which account does the unit use in accounting for tools and equipment?
□ Account 152
□ Account 153
31. Does the unit use account 005?
□ Yes □ No
32. Does the unit open a detailed material book?
□ Yes □ No
33. Does the unit have a production and business department?
□ Yes □ No
If the answer is yes, please answer the following questions:
34. Which method does the production and business department in the unit use to calculate VAT?
□ Deduction method
□ Direct method
35. The unit's production and business activities include:
……………………………………………………………………………………………
…………………………………………………………………………………………….
……………………………………………………………………………………………
…………………………………………………………………………………………….
36. Does the unit open a detailed cost book (account 631)?
□ No □ By type of manufacturing activity
37. Does the unit keep detailed records of revenues from production and business activities?
□ No □ By type of activity
38. When is depreciation of fixed assets of the production department in the unit calculated?
□ End of month
□ End of quarter
□ End of year
39. Does the value of imported goods include shipping costs?
□ Yes □ No
40. Does the unit consume products and goods by consignment?
□ Yes □ No
41. Are there any discounts or rebates for customers during the consumption process?
□ Yes □ No
If the answer is yes, please let us know how these items are accounted for in the accounting unit:
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…………………………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………
42. Does the unit organize joint venture investment activities?
□ Yes □ No
43. Does the unit open a fixed asset book at the place of use?
□ Yes □ No
If the answer is Yes, please answer question 44.
44. Handing over fixed assets to the using department, the accountant prepares:
□ Minutes of handover of fixed assets to the using department
□ Do not make a record based only on the decision to purchase assets for the using department.
45. Does the unit mobilize fixed assets formed from career funds for use by the production department?
□ Yes □ No
46. Does the unit transfer fixed assets to other internal units for use?
□ Yes □ No
47. Does the unit use account 335 to reflect scholarships payable to students and other subjects?
□ Yes □ No
48. When collecting fees, charges…using units:
□ Receipt of payment
□ Receipt
□ Both receipt and payment slip
49. Approved unit expenses are based on:
□ Internal spending regulations
□ State regulations
□ Both of the above
50. At the unit, who approves the expenditures in the regulations:
□ Chief Accountant
□ Unit Head
□ Administrative accounting
51. Who approves expenditures not covered by regulations at the unit?
□ Chief Accountant
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□ Unit Head
52. At the central funding unit implementing preferential policies, meritorious people are awarded certificates:
□ Payment order
□ Estimate
53. How are benefits paid to meritorious people made?
□ Self-pay unit
□ Through the payment representative
54. Does the unit have any duplicate payments?
□ Yes □ No
If the answer is Yes, please answer question 55.
55. The following are common causes of duplicate payments:
□ Report year occurrence
□ Last year this year discovered
□ Both of the above
56. The list of one-time preferential allowance payments used by the unit is due to?
□ Independent unit
□ Received from the province
57. The list of monthly preferential allowance payments used by the unit is by?
□ Independent unit
□ Received from the province
58. The list of preferential educational and training allowance payments used by the unit is by?
□ Independent unit
□ Received from the province
59. The benefit payment lists are printed from the computer on the basis of:
□ Software provided by the Ministry
□ Use computer applications
60. In your opinion, is it inconvenient to pay monthly allowances to beneficiaries who are listed on the one-time payment list due to slow procedures?
□ Yes □ No
61. The subsidy paid to beneficiaries of monthly allowances due to slow procedures recorded on the one-time payment list will be reflected on?
□ Report on the status of one-time subsidy payment
□ Monthly benefit payment status report
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62. Which account does the unit use to record the revenue from the gratitude fund and the child protection fund:
□ Account 511
□ Account 461
63. Which account does the unit use to account for the gratitude fund and the child protection fund:
□ Account 511
□ Account 661
64. How does the fund collection unit repay gratitude?
□ Cash payment at the unit
□ Collection through treasury
65. Does the unit receive any grants?
□ Yes □ No
If the answer is Yes, please answer question 66.
66. The aid received by the unit is usually:
□ Money
□ Artifacts
□ Both money and goods
If the answer is in kind, please let us know:
How is the book value of the asset received as aid determined:
…………………………………………………………………………………………
67. The unit's operating funds are formed from:
□ Budget
□ Additional from fee
□ Aid
□ All of the above sources
68. The unit's career funding source is provided from:
□ Ministry of Labor, War Invalids and Social Affairs
□ Department of Labor, War Invalids and Social Affairs
□ Direct management department
□ Same level management agency
69. The form of allocating career funding at the unit is:
□ Issuance by payment order
□ Issued by budget
70. Method of making estimates at the unit:
□ Past-based method
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□ Method that does not rely on the past
71. Does the unit track operating budget sources in detail: Autonomous budget and non-autonomous budget?
□ Yes □ No
If the answer is Yes, please answer question 72.
72. Does the unit track operating expenses in detail according to: Expenses under autonomous budget and non-autonomous budget?
□ Yes □ No
73. Does the unit prepare notes to the financial statements?
□ Yes □ No
74. In your opinion, should units prepare a Business Performance Report instead of a Revenue Performance Report?
□ Yes □ No
75. According to you, should units establish a Balance Sheet instead of a Balance Sheet?
□ Yes □ No
76. Could you please give your assessment of the current accounting voucher system issued by the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs?
□ Very complete, ensuring accounting and financial management
□ Relatively complete
□ New documents required
If the answer is that new documents are needed, please let us know your suggestion:
………………………………………………………………………………………..
77. Could you please give your assessment of the current accounting system issued by the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs?
□ Very complete, ensuring accounting and financial management
□ Relatively complete
□ New accounts required
If the answer is that new accounts are needed, please provide your suggestions:
…………………………………………………………………………………………
□ Very complete, ensuring accounting and financial management
□ Relatively complete
□ New accounting books are needed
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