NGHIỆP VỤ STEP 1: Chứng từ cần lập và STEP 2: Kế toán tổng STEP 3: Kế toán chi tiết

(Transaction) định khoản hợp (Detailed Accounting)

(Source Document) (General Accounting)
Trans 1. On 01/12, giving money to Step 1: Identify source documents Step 2: General Step 3: Detailed
Hoang Huu Giang 10,000,000 for a  Phiếu chi (Cash payment) Accounting accounting
business purpose (Cash payment 1201 1201 - The transaction is - The transaction is
and Cash Order for business purpose  Giấy đề nghị tạm ứng recorded in General recorded in Cash daybook
1201) (Cash Order for business Journal based on Cash based on Cash payment
purpose): 1201 Payment 1201 1201 by cashier
 Journal Entry - After that, the - The transaction is
Dr TK 141: 10.000.000 (Mr. transaction is recorded in recorded in the Detailed
Giang) General Ledger based on Ledger of account 141 for
Cr TK 1111: 10.000.000 the recorded transaction in Mr. Hoang Huu Giang
General Journal (General
ledger of account 111, of
141)
Trans 2. On 02/12: Bank Payment Step 1: Identify source documents Step 2: General Step 3: Detailed
Order 1201 of VCB in VND, pay  Bank payment order 1201 accounting accounting
electricity expense of November to (UNC) - The transaction is - The transaction is
Region 1 Electricity JSC (Bank  VAT invoice number recorded in General recorded in Detailed
Account: 1000678909, VAT invoice 0000123 Journal based on the Bank Ledger of the account
number 0000123, serial number  Bank confirmation number confirmation number 3567 1121 based on Bank
KV/16P, issued on 1th, December. 3567 (GBN) of VCB. confirmation.
 Journal Entry: - After that, the - The transaction is
Total payment including 10% VAT is
Dr 6277: 46,160,000 transaction is recorded in recorded in the Detailed
91,476,000. Amount for production is
(50,776,000/1.1) General Ledger based on Ledger of the expenses
50,776,000; amount for the selling the recorded transaction in account 6277, 6417, 6427.
function is 13,200,000 and amount for Dr 6417: 12,000,000
(13,200,000/1.1) General Journal (General
the administrative function is ledger of account 112,
Dr 6427: 25,000,000
27.500.000 (Bank Confirmation 627,641,642)
(27,500,000/1.1)
number 3567 of VCB) Dr 1331: 8,316,000
(91,476,000/1.1*0.1)
Cr 1121: 91,476,000
Trans 3. On 03/12: Bank Payment Step 1: Identify source documents Step 2: General Step 3: Detailed
order 1202 of ACB in VND, pay water  Bank payment order 1202 accounting accounting
expense of November to Bac Ninh (UNC) - The transaction is - The transaction is
Water supply JSC (Bank Account:  VAT invoice number recorded in General recorded in Detailed
10006789098 at BIDV-Bac Ninh 0001257 Journal base on Bank Ledger of the account
Branch, Tax code: 230110340, VAT  Bank confirmation number confirmation number 1236 1121 based on Bank
invoice number 0001234, serial 1236 of ACB (GBN) of ACB. confirmation.
number BN/13P. Total payment  Journal entry - After that, the - The transaction is
including 10% VAT is 22,550,000. Dr 6277: 18,000,000 transaction is recorded in recorded in the Detailed
Amount for production is 19,800,000; (19.800.000/1.1) General Ledger based on Ledger of the expenses
for the selling function is 550,000 and Dr 6417: 500,000 (550,000/1.1) the recorded transaction in account 6277, 6417, 6427.
for the administrative function is Dr 6427: 2,000,000 (2,200,000/1.1) General Journal (General
2,200,000 (Bank confirmation number Dr 1331: 2,050,000 ledger of account 112,
1236 of ACB) (22,550,000/1.1*0.1) 627,641,642)
Cr 1121: 22,550,000

Trans 4: On 05/12: Transfer from Step 1: Identify source documents Step 2: General Step 3: Detailed
VND bank account at VCB to buy  Bank payment order No accounting accounting
92,900 USD for the USD bank 1203 - The transaction is - The transaction is
account at VCB, the exchange rate is  Debit Note 278 for VND recorded in the General recorded in Detailed
22,298VND/USD (Bank payment  Credit Note 346 for USD Journal base on Debit Ledger of account 1121
order No 1203, Debit Note 278 for  Journal entry Note 278 and Detailed Ledger of
VND bank account, and Credit Note Dr1122: - After that, the account 1122.
346 for USD bank account) 2,071,484,200(92,900*22,298) transaction is recorded in
Cr 1121: 2,071,484,200 General Ledger based on
the recorded transaction in
General Journal (General
ledger of account 112)
Trans 5: On 10/12: Import 1,000kg Step 1: Identify source documents Step 2: General Step 3: Detailed
Alumium Bars from Deil Tech Korea,  VAT invoice (Deil Tech- accounting accounting
the CIF is 2,290 USD, import duty iss seller) - The transaction is - The transaction is
14%, VAT is 10% (Customs  Customs Declaration recorded in the General recorded in Detailed
Declaration number 10.386.360.310 number 10.386.360.310 on Journal base on Debit Ledger of raw materials
on 10/12/2018). The total amount was 10/12/2018 established by Bank Confirmation and warehouse book.
paid to Deil Tech Korea in USD at the Home VN JCS number 1864 of VCB
exchange rate of 23,063 VND/USD  Bank Payment Order
(Bank Payment Order number 1203, number 1203 (Home VN - After that, the
Debit Bank Confirmation number JCS) transaction is recorded in
1864 of VCB). At the same time, VAT  Debit Bank Confirmation General Ledger based on
and import duty were paid in cash at number 1789 of VCB the recorded transaction in
the exchange rate of 23,063 (Cash  Cash payment number 1202 General Journal (General
payment number 1202).  Goods receipt number 1201 ledger of account 152,
1000 kg Alumium Bars were stored  Journal entry: 635, 112,333,133 and
under the supervision of Mr. Nguyen + Import Aluminum Bar from Deil 111)
Bang Viet, a good recipient (Goods Tech Korea:
receipt number 1201) Dr 152: 60,208,267.8
(2,290USD x 1.14 x 23,063)
Dr 635: 648,184.5 (Dr-Cr)
Cr 1122: 53,462,454.5
(2,290USD x 23,346.05)
Cr 3333: 7,393,977.8
(2,290USD x 14% x 23,063)

+ VAT of import goods:

Dr 1331: 6,020,826.78 (10%)
Cr 33312: 6,020,826.78

+ Paid import duty & VAT:

Dr 3333: 7,393,977.8
Dr 33312: 6,020,826.78
Cr 1111: 13,141,824.58

Trans 6: On 10/12, selling Camry car Step 1: Identify source documents Step 2: General Step 3: Detailed
being used at the sale department to  Director’s decision selling accounting accounting
Sao Viet JSC (Tax code: 0108877371, No 15 - The transaction is - The transaction is
Address: 145 Xuân Thủy – Cầu Giấy-  Fixed Asset given recorded in the General recorded in the Detailed
Hà Nội) according to Director’s Document No 1201 on Journal base on Credit Ledger of account 2113,
decision on selling No 15 and Fixed 10/12/2018 Bank confirmation No 29. 811, 1121, 3331, 2141
Asset given Document No 1201 on  VAT invoice No 0000897 - After that, the
10/12/2018. Sao Viet JSC paid total on 10/12 transaction is recorded in
amount to ACB Bank account in VND  Credit Bank confirmation General Ledger based on
of Home Vietnam JSC (VAT invoice No 29
No 0000897 on 10/12, amount without the recorded transaction in
 Cash payment No 1204 to General Journal (General
VAT is 700,000,000, and VAT rate is Sao Mai Consulting JSC
10%, the Credit Bank confirmation No ledger of account 112,
 VAT invoice 0098765,
29 of ACB). Paid total amount 333, 711, 214, 811, 211,
Serial: SM/17P
1,650,000 including 10% VAT(Cash 133,111)
 Journal entry:
payment No 1204) to Sao Mai
+ Record revenues from selling the
Consulting JSC ( VAT invoice
car:
0098765, Serial: SM/17P)
Dr 1121: 770,000,000
- Ghi giảm tài sản cố định
Cr 711: 700,000,000
- Thu tiền bán xe ( hệ ngân
Cr 3331: 70,000,000
hàng)
- Chi tiền môi giới bán xe ( phân + Record reduction of the fixed
hệ Quỹ) asset (Camry car):
Dr
2141(Acc.Depreciation):212,005,7
87
Dr 811 (Carrying amount):
898,785,122
Cr 2113: 1,110,790,909

+ Paying consulting fees to Sao

Mai JSC:
Dr 811: 1,500,000
(1,650,000/1.1)
 Dr 1331: 150,000
Cr 1111: 1,650,000

Trans 7: On 13/12: Mr. Hoang Huu Step 1: Identify source documents Step 2: General Step 3: Detailed
Long submitted 150,000,000 cash in  Cash payment No 1205 accounting accounting
hand to VND Bank Account at ACB  Bank confirmation No 578 - The transaction record in - The transaction is
(Cash payment No 1205, Bank of ACB general journal based on recorded in the Detailed
confirmation No 578 of ACB)  Journal entry: the cash payment no 1205 Ledger of account 1121,
Dr 1121: 150,000,000 and bank confirmation no 1111.
Cr 1111: 150,000,000 578 of ACB.
- After that the transaction
is recorded transaction in
general journal (general
ledger of account 112,
111)

Trans 8: On 14/12/2018: Transfer Step 1: Identify source documents Step 2: General Step 3: Detailed
30,000 USD from USD Bank account  Bank payment order No accounting accounting
at VCB to GS Tech American 1204 - The transaction record in - The transaction is
Corporation in advance for buying  Bank confirmation No 1236 general journal based on recorded in the Detailed
CNC machine (Bank payment order of VCB Bank confirmation No Ledger of account 331,
No 1204, and Bank confirmation No  Journal entry: 1236 of VCB. 1122.
1236 of VCB). Exchage rate on 14/12: Dr 331(GS Tech American) - After that, the
23,395đ/USD 701,850,000 (30,000USD transaction is recorded in
- Ngân hàng ( chi) *23,395) General Ledger based on
Cr 1122 (30,000USD*bookkeeping the recorded transaction in
rate) General Journal (General
700,381,500(30,000*23,346.05) ledger of account
Cr 515: 1,468,500 (profit on ex 331,112,515)
rate)
Note: Dr 635 if loss
Trans9: On 18/12: Buying small Step 1: Identify source documents Step 2: General Step 3: Detailed
equipments for Computers on credit  VAT invoice No 0134567, accounting accounting
from Tech Solution Ltd. (Tax code: Serial No KT/12P - The transaction record in - The transaction is
0108878008, Adress: 102 Khuất Duy  Journal entry: general journal based on recorded in the Detailed
Tiến, Thanh Xuân, Hà Nội) to use at Dr 2421: 35.709.091 VAT invoice No 0134567 Ledger of account 2421,
administrative functions for a 12- (Short-term pre-paid expenses) - After that, the 1331, 331)
month period: total amount including Dr 1331: 3,570,909 (deductible transaction is recorded in
VAT 10% is 39,280,000đ(VAT VAT) General Ledger based on
invoice No 0134567, Serial No (39,280,000/1.1* 0.1) the recorded transaction in
KT/12P( this transaction needs an Cr 331: 39,280,000 General Journal (General
adjusting entry at the end of ledger of account 242,
December) 133, 331)
- Mua hàng ( chứng từ mua hàng
hóa, mua hàng trong nước
không qua kho, chưa thanh
toán)
- Tổng hợp, Chi phí trả trước,
TK chi phí: 6423, Tk chờ phân
bổ: 6421

Trans 10: On 18/12: Import CNC Step 1: Identify source documents Step 2: General Step 3: Detailed
machine from GS Tech American  Fixed asset Receipt No accounting accounting
Corporation to use at the Production 2101 - The transaction record in - The transaction is
Department with the expected useful  Customs Declaration general journal based on recorded in Cash daybook
time period of 10 year: the total 101.345.678.900 Bank confirmation No based on Cash payment
purchasing amount of 92,875 USD,  Cash payment No 1206 3468 No 1207.
the import duty is 15% and VAT is  Cash payment No 1207 - After that, the - After that, the
10% (Fixed asset Receipt No 2101,  VAT invoice No 1234567; transaction is recorded in transaction is recorded in
Customs Declaration Serial HP/18P General Ledger based on the Detailed Ledger of
101.345.678.900, exchange rate is  Journal entry: the recorded transaction in account
23,000đ/USD). The import duty and + Import CNC machine from GS General Journal (General 2112,331,1332,3333,3331
VAT were submitted in cash in hand Tech American ledger of account 2)
(Cash payment No 1206). Dr 2112: 2,136,125,000 211,331,333,133,111)
Transportation fees for CNC machine (92,875USD*23,000)
was paid to Hai Phong transportation Cr 331: 2,136,125,000
JSC (Tax code: 0201420068, Address:
Huyện Thủy Nguyên, TP Hải Phòng) + Import duty
was 11,000,000 including 10% VAT  Dr 2112: 320,418,750 
(Cash payment No 1207, VAT invoice (92,875x23,000x15%)
No 1234567; Serial HP/18P).     Cr 3333: 320,418,750 

+ VAT of import fixed asset 

Dr 1332: 245,654,375 
(92,875x23,000x1.15)x10%
     Cr 33312: 245,654,375 

+ Paid import duty asset 

Dr 3333: 320,418,750  
(92,875x23,000x15%)
Dr 33312: 245,654,375 
     Cr 1111: 566,073,125 
+ Paid transportation fees 
Dr 2112: 10,000,000 
Dr 1331: 1,000,000 
     Cr 1111: 11,000,000

Trans 11: On 19/12, paid cash in hand Step 1: Identify source documents Step 2: General Step 3: Detailed
to Thanh Minh Ltd (Tax code:  Cash payment No 1208 accounting accounting
2301100629, Address: Thuận Thành,  VAT invoice No 7890123; - The transaction record in - The transaction is
Bắc Ninh) for buying stationary used serial TM/18P general journal based on recorded in Cash daybook
immediately at the Accounting  Journal entry: Cash payment No 1208 based on Cash payment
Department: total amount of 1,100,000 Dr 6428: 1,000,000 - After that, the No 1208.
VND including 10% VAT (Cash Dr 1331: 100,000 transaction is recorded in - After that, the
payment No 1208, VAT invoice No Cr 1111: 1,100,000 General Ledger based on transaction is recorded in
7890123; serial TM/18P) the recorded transaction in the Detailed Ledger of
 - Văn phòng phẩm: 6423 General Journal (General account 642)
- Quỹ, chi tiền ledger of account 642,
133, 111)
Trans 12: On 20/12, transfering USD Step 1: Identify source documents Step 2: General Step 3: Detailed
from VCB bank account paid to GS  Bank payment order No accounting accounting
Tech America after deducted 1205 - The transaction record in - The transaction is
30,000USD paid in advance of  Debit bank confirmation No General Journal based on recorded in the Detailed
transaction 8 for buying CNC 1987 of VCB Debit bank confirmation Ledger of account 331,
machine. Exchange rate: 22,385  Journal entry: No 1987 635 and 1122(in USD)
( Bank payment order No 1205, Debit Dr 331: 1,146,125,000 - After that, the
bank confirmation No 1987 of VCB) (62,875USD*23,000) transaction is recorded in
Dr 635: 321,757,894 General Ledger based on
Cr 1122: 1,467,882,894 the recorded transaction in
(62,875USD*23,346.05) General Journal (General
ledger of account 331,
635, 112)
Trans 13: On 20/12, transferred cash Step 1: Identify source documents Step 2: General Step 3: Detailed
in bank from the VND bank account at  VAT invoice No 0101432, accounting accounting
VCB to pay repair expenses of serial LL/10P - The transaction record in - The transaction is
production lines to Lilama Hanoi  Bank payment order No General Journal based on recorded in the Detailed
Corporation( Tax code: 0100105341, 1206 Bank confirmation No Ledger of account 6277,
address: 52 Lĩnh Nam street, Hoàng  Bank confirmation No 1398 1398 1121
Mai, Hà Nội). The amount without of VCB - After that, the
VAT 10% was 41,462,360 VND  Journal entry: transaction is recorded in
(VAT invoice No 0101432, serial Dr 6277: 41,462,360 General Ledger based on
LL/10P, Bank payment order No Dr 1331: 4,146,236 the recorded transaction in
1206, Bank confirmation No 1398 of Cr 1121: 45,608,596 General Journal (General
VCB) ledger of account 627,
133, 112)
Trans 14: On 21/12, provided 4,500kg Step 1: Identify source documents Step 2: General Step 3: Detailed
Aluminum in sheet and 2,303kg  Stock Requisiion No accounting accounting
Aluminum Bars to Production 1201(PXK) - The transaction record in - The transaction is
Department in order to produce Key  Journal entry: General Journal recorded in the Detailed
Home and Sim container respectively Dr 621 (Key Home): - After that, the Ledger of the account 152
(Stock Requisiion No 1201) Cr 152 (Alum Sheet): transaction is recorded in for each material(Alum
General Ledger based on sheet and Alum Bars)
Dr 621 (Key Home): the recorded transaction in - The transaction is
Cr 152 (Alum Sheet): General Journal (General recorded in the Detailed
ledger of account Ledger of the account 621
621,152) for each product(Key
Home and Sim cotainer)
Trans 15: On 21/12, bought stationary Step 1: Identify source documents Step 2: General Step 3: Detailed
from Hong Ha Stationary Ltd (Tax  VAT invoice No 0009876, accounting accounting
code: 2301100763, address: Lê Thái serial: HH/12P - The transaction record in - The transaction is
Tổ Street, Võ Cường, Bắc Ninh). The  Cash payment No 1206 General Journal based on recorded in Physical
total amount including VAT 10% was  Stock Receipt No 1202 Cash payment No 1206 presence of inventory
2,695,000 VND (VAT invoice No  Journal entry: - After that, the book( for clear bags,
0009876, serial: HH/12P, Cash Dr 1531: 2,450,000 transaction is recorded in brushh pens and glue
payment No 1206, Stock Receipt No Dr 1331: 245,000 General Ledger based on bottles)
1202) Cr 1111: 2,695,000 the recorded transaction in - After that, the
Items Units Price General Journal (General transaction is recorded in
excluded the Detailed Ledger of
ledger of account 153,
VAT account 1531( for clear
133, 111)
Clear Bag 100 bags 12,000 bags, brushh pens and
Brush Pens 100 pens 8,500 glue bottles) and cash
Bottles of 200 2,000 daybook.
glue bottles
Trans 16: On 22/12, transferred Step 1: Identify source documents Step 2: General Step 3: Detailed
cash in bank from the VND bank  Bank payment order No accounting accounting
account at ACB to pay Tan Binh 1207 - The transaction is - The transaction is
Ltd.’s payable outstanding (Bank  Bank confirmation No 52 of recorded in general recorded in Detailed
payment order No 1207, Bank ACB journal based on the Bank Ledger of account 331
confirmation No 52 of ACB).  Journal entry: confirmation 52 - The transaction is
Dr 331: 1,433,600,783 (Tan Binh) - After that, the recorded in Detailed
Cr 1121: 1,433,600,783 Ledger of account 1121.
transaction is recorded in
General Ledger based on
 the recorded transaction in
General Journal (General
ledger of account 112, 331
Trans 17: On 25/12, provided 30 Step 1: Identify source documents Step 2: General Step 3: Detailed
brush pens and 100 bottles of glue to  Stock requisition No 1202 accounting accounting
Sale Department (Stock requisition No  Journal entry: - The transaction is - The transaction is
1202. The amount was amortized in Dr 2421: recorded in general recorded in Detailed
the three months from 25/12. Cr 6413(Brush pens: 30): journal based on the Ledger of account
- Xem giá xuất kho: tổng hợp, Cr 6413(Glue bottles: 100): source document 2421(for brush pens and
báo cáo, kho, sổ chi tết vật tư - After that, the glue bottles) and the
hàng hóa Detailed Ledger of
transaction is recorded in
account 153 (for brush
General Ledger based on
pens and glue bottles) and
the recorded transaction in physical presence of
General Journal (General inventory book (for brush
ledger of account pens and glue bottles)
242,153)
Trans 18: On 26/12, provided 35 Step 1: Identify source documents Step 2: General Step 3: Detailed
Clear bags to Production Department  Stock requisition No 1203 accounting accounting
(Stock requisition No 1203). The  Journal entry: - The transaction is - The transaction is
amount was amortized in the two Dr 2421: recorded in general recorded in Detailed
months from 26/12. Cr 1531 (Clear bags): journal based on the Ledger of account
source document 2421(for Clear bags) and
- After that, the the Detailed Ledger of
account 153 (for Clear
transaction is recorded in
bags) and physical
General Ledger based on
presence of inventory
the recorded transaction in book (for Clear bags)
General Journal (General
ledger of account
242,153)
Trans 19: On 26/12, provided 40,000 Step 1: Identify source documents Step 2: General Step 3: Detailed
Key home to sell for Samsung Vina  Stock requisition No 1204 accounting accounting
and Samsung Vina unpaid (Stock  VAT invoice No 0001812, - The transaction is - The transaction is
requisition No 1204). Samsung Vina serial HĐ/15P(Home JSC recorded in general recorded in Detailed
received goods in whearhouse of establishes this) journal based on the Ledger of account 131(for
Home JSC(VAT invoice No 0001812,  Contract between 2 parties source document Samsung Vina), 5112 for
serial HĐ/15P, the amount without  Jounal entry: - After that, the Key home, 632 for Key
VAT is 10,000đ/unit, VAT 10%. + Revenue transaction: transaction is recorded in home, 155 (key home and
Dr 131: 440,000,000 General Ledger based on Physical presence of
(10,000*40,000*1.1) inventory book/Bin
the recorded transaction in
Cr 5112: 400,000,000(key home) card(Key home)
General Journal (General
Cr 33311: 40,000,000 ledger of account
+ Costs of goods sold transaction:
131,511,333)
Dr 632(key home)
Cr 155: - Key home

Trans 20: On 27/2, bought Shapes Step 1: Identify source documents Step 2: General Step 3: Detailed
press Machine on credit from Tech An  Fixed asset received No accounting accounting
Nam Ltd(tax code: 0108880945, 1202 (Home VN establish - The transaction is - The transaction is
Address: No 2, 219 Trung Kinh, Yen this) recorded in general recorded in physical
Hoa,Cau Giay, HN). This machine  VAT invoice No 0001933, journal based on the presence of asset
was immediately use at Production Serial AN/17P + contract source document book( both at the
department on 27/12 with an estimated between 2 parties - After that, the Production department
useful life period of 6 years (Fixed  Journal entry: and Accounting
transaction is recorded in
asset received No 1202) The amount Dr 2112: 160,000,000 department)
General Ledger based on
without VAT 10% was 160,000,000 (Shapes press Machine) and Detailed Ledger of
VND (VAT invoice No 0001933, the recorded transaction in account 331
Dr 1332: 16,000,000
Serial AN/17P) General Journal (General
Cr 331: 176,000,000(Tech AN
ledger of account 211,133
Ltd)
and 331)
Trans 21: On 29/12, tranferred to pay Step 1: Identify source documents Step 2: General Step 3: Detailed
to An Nam Ltd from VND bank  Bank payment order No accounting accounting
account at ACB after deducted 1% 1208 - The transaction is - The transaction is
because of paying before 31/12/2018  Bank confirmation No 1989 recorded in general recorded in Detailed
(Bank payment order No 1208, Bank of ACB journal based on Bank Ledger of account 1121
confirmation No 1989 of ACB)  Journal entry: confirmation No 1989 and the Detailed Ledger
Dr 331:176,000,000(Tech An Nam - After that, the of account 331 for Tech
Ltd) transaction is recorded in An Nam Ltd.
Cr 1121: 174,240,000 General Ledger based on
(176,000,000*99%) the recorded transaction in
Cr 515: 1,760,000 General Journal (General
( 176,000,000*1%) ledger of account 331,112
and 515)
Trans 22: On 29/12, Mr.Hoang Hưu Step 1: Identify source documents Step 2: General Step 3: Detailed
Giang spent the amount given to him accounting accounting
on 1/12 on food and beverage
expenses of 7,700,000 VND including  Expense Listing Sheet No - The transaction is - The transaction is
10% VAT for Tay Bac Service 1201 recorded in general recorded in Detailed
Ltd(Expense Listing Sheet No 1201,  VAT invoice No journal based on source Ledger of account 642
VAT invoice No 04035678, Serial 04035678, Serial TB/16P doccument and the Detailed Ledger
TB/16P). The amount left returned  Cash receipt No 1203 of account 141 for Mr
- After that, the
was to the company (Cash receipt No  Journal entry: Giang, and Cash day
transaction is recorded in
1203) + For expenses: book.
General Ledger based on
Dr 6428: 7,000,000 the recorded transaction in
Dr 1331: 700,000
General Journal (General
Cr 141: 7,700,000
ledger of account
+ For returned amount:
Dr 1111: 2,300,000 642,133,141 and 111)
Cr 141: 2,300,000 (Hoang Huu
Giang)
Trans 23: On 29/12, tranferred Step 1: Identify source documents Step 2: General Step 3: Detailed
1,000,000 USD from USD bank  Bank payment order No accounting accounting
account of VCB to Logistic 1209 - The transaction is - The transaction is
Corporation. Exchange rate was  Bank confirmation No 2356 recorded in general recorded in Detailed
23,385VND/USD (Bank payment  Journal entry: journal based on source Ledger of account 331 for
order No 1209, Bank confirmation No Dr 331(Logistic doccument Logistic Corp and the
2356) Corp):23,385,000,000 - After that, the Detailed Ledger of
(1,000,000*23,385) recorded rate transaction is recorded in account 1122 in foreign
Cr 1122: 23,346,050,000 General Ledger based on currency.
(1,000,000*23,346.05) the recorded transaction in
bookkeeping rate General Journal (General
Cr 515: 38,950,000 ledger of account 331,112
1,000,000*(23,385-23,346.05) and 515)
Trans 24: On 30/12, distributed Step 1: Identify source documents Step 2: General Step 3: Detailed
retained earning to investment and  Sheet of retained earning accounting accounting
development account 120,000,000 distribution No 1201 - The transaction is - The transaction is
VND, to reward account 100,000,000  Journal entry: recorded in general recorded in Detailed
VND and common goods account Dr 4211: 820,000,000 journal based on source Ledger of account 421.
600,000,000 (Sheet of retained earning Cr 414: 120,000,000 doccument
distribution No 1201) Cr 3531: 100,000,000 - After that, the
Cr 3532: 600,000,000 transaction is recorded in
General Ledger based on
the recorded transaction in
General Journal (General
ledger of account
421,414,353)
Trans 26: On 30/12, received interest Step 1: Identify source documents Step 2: General Step 3: Detailed
of VND Cash in bank for 12/2018  Interest announcement No accounting accounting
from ACB: 586,721 (Interest 1259 of ACB and credit - The transaction is - The transaction is
announcement No 1259 of ACB. note recorded in general recorded in Detailed
Received interest of VND cash in  Interest announcement No journal based on source Ledger of account 1121,
bank and USD cash in bank from 1259 of VCB and credit doccument 1122 and 515
VCB for 12/2018 are 1,236,480 VND note - After that, the
and 1,100 USD (exchange rate 23,958  Journal entry: transaction is recorded in
VND/USD) + Interest of VND bank account at General Ledger based on
ACB: the recorded transaction in
Dr 1121(ACB): 586,721
General Journal (General
Cr 515: 586,721
 ledger of account
+ Interest of VND bank account at 112,515)
VCB:
Dr 1121(VCB): 1,236,480
Cr 515: 1,236,480

+ Interest of USD bank account at

VCB:
Dr 1122: 26,353,800
(1,100USD*23,958)
Cr 515: 26,353,800

Trans 27: on 30/12, buy 24-seat car Step 1: Identify source documents Step 2: General Step 3: Detailed
from Toyota Thanh xuân (Tax code:  VAT invoice No 0000263, accounting accounting
0108872694, Address: 60 Nguyen Serial TX/18P - The transaction is - The transaction is
Trai, Thanh Xuan, HN) use for  Cash payment order No recorded in general recorded in Detailed
employee go to work. The amount 1210 journal based on source Ledger of account 2113,
without VAT 10% was 440,000,000  Bank confirmation No 2357 doccument 1121 of ACB and 353
VND (VAT invoice No 0000263, of ACB - After that, the
Serial TX/18P). The company pay buy  Cash payment order No transaction is recorded in
cash in bank (Cash payment order No 1211 General Ledger based on
1210, Bank confirmation No 2357 of  Bank confirmation No 2368
ACB. Transferred 49,000,000 VND to the recorded transaction in
of ACB General Journal (General
pay for registration tax to the  Journal entry:
government budget(Cash payment ledger of account
order No 1211, Bank confirmation No 211,133,112 and 353)
+ Bought the car:
2368 of ACB). The car was invested Dr 2113: 440,000,000
buy common goods fundings and Dr 1332: 44,000,000
estimated to use in 10 years. Cr 1121: 484,000,000
At the same time:
Dr 3532: 440,000,000
Cr 3533:440,000,000 (fixed asset
funded by common goods
 fundings)

+ Paid the ownership fees:

Dr 2113: 49,000,000
Cr 1121: 49,000,000
At the same time:
Dr 3532: 49,000,000
Cr 3533: 49,000,000
Trans 33: On 31/12, provided 100,000 Step 1: Identify source documents Step 2: General Step 3: Detailed
Key home to sell directly to Samsung  Stock requisition No 1205 accounting accounting
Vina and not yet received money. The  VAT invoice No 0001813, - The transaction is - The transaction is
amount without VAT 10% is serial HD/15P(Home VN recorded in general recorded in Detailed
10,000VND/unit (Stock requisition No estblish this) journal based on source Ledger of account 131 for
1205, VAT invoice No 0001813,  Comtract between 2 parties doccument Samsung Vina, 5112 for
serial HD/15P)  Journal entry: - After that, the Key home
- Kho, nhập kho + Sales revenue: - The transaction is also
transaction is recorded in
- Dr 131(AR): 1,100,000,000 recorded in Detailed
General Ledger based on
(100,000*10,000*1.1) Ledger of account 632 for
the recorded transaction in Key home, 155(key
Cr 5112: 1,000,000,000 General Journal (General
Cr 33311(output VAT): home) and Physical
ledger of account 131, presence of inventory
100,000,000
515, 333, 632 and 155) book/bin card(Key home)
+ Cost of good sold:
Dr 632(Key Home):
Cr 155(Key Home):

Trans 34: On 31/12, provided 200,000 Step 1: Identify source documents Step 2: General Step 3: Detailed
sim container to sell directly to  Stock requisition No 1206 accounting accounting
Samsung Vina and not yet received  VAT invoice No 0001814, - The transaction is - The transaction is
money. The amount without VAT serial HD/15P recorded in general recorded in Detailed
10% is 8,000VND/unit(Stock  Journal entry: journal based on source Ledger of account 131 for
requisition No 1206, VAT invoice No + Revenue transaction: doccument Samsung Vina, 5112 for
0001814, serial HD/15P) Dr 131(Samsung Vina): - After that, the Sim container
1,760,000,000 transaction is recorded in - The transaction is also
General Ledger based on recorded in Detailed
(200,000*8,000*1.1) the recorded transaction in Ledger of account 632 for
Cr 5112: 1,600,000,000 General Journal (General Sim container, 155(sim
(200,000*8,000) ledger of account 131,511, container) and Physical
Cr 33311: 160,000,000 presence of inventory
333)
(200,000*8,000*0.1) book/bin card(Sim
+ Cost of good sold: container)
Dr 632(sim container):
Cr 155(sim container):

Trans 35: Tính giá xuất kho

- Kho, tính giá xuất kho
Trans 36: phân bổ chi phí trả trước:
tổng hợp, chi phí trả trước, phân bổ
chi phí trả trước
- Chi phí trả trước cho bút long, clear
bag, keo dán
Trans 37: Lương: - tổng hợp, chứng từ
khác
Trans 38: lập bảng tính khấu hao tài
sản cố định: - tài sản cố định, khấu
hao, tháng tính khấu hao
Trans 38: thu hồi 193kg nhôm tấm. Dr 152
20k/kg Cr 154
- Kho, nhập kho, khác
- Thống kê, chọn key home
Trans 39: tính giá thành sản phẩn - Xác định kì tính giá thành:
KEY HOME và KHAY SIM giá thành, xác định kì tính
- Hạch toán chi phí phát sinh giá thành, chọn ngày
theo từng yếu tố và ghi sổ chi - Tính giá thành: giá thành,
phí sản xuất tính giá thành, tiêu thức
 -Tập hợp chi phí trực tiếp phẩn bổ: nguyên vật liệu
-Phân bổ chi phí sản xuất chung trực tiếp
-Kết chuyển chi phí ( đối với + đánh giá dở dang: sản
TT 200, còn TT 133 không phẩm hoàn thành tương
thực hiện kết chuyển chi phí) đương
- Nhập kho thành phẩm sản xuất + Kho, tính giá xuất kho
- Đánh giá sản phẩm dở dang
- Tính giá thành thành phẩm và
ghi vào thẻ giá thành
Trans 40: - - Tổng hợp, kết Kết chuyển kết quả hoạt
chuyển lãi lỗ ngày động kinh doanh trong kỳ
31.13.2018 x 20%
- Hạch toán chi phí
thuế thu nhập hiện
hành năm 2018:
chứng từ nghiệp
vụ khác

- Tất cả tài khoản 133( thuế GTGT chung) -> 1331( thuế GTGT của hàng hóa)
112( tiền gửi ngân hàng chung) -> 1121 ( tiền việt)
111 -> 1111
- Các nghiệp vụ phải có thêm chữ nhập kho thì tk nợ mới là 152, sửa lại câu từ cho giống nghiệp vụ 1 ấy, thêm số HĐ GTGT,
bỏ câu chưa xuất phiếu chi ở NV3, k cần thiết