1. Documents used for cash accounting:

The collection and payment of cash must have a collection and payment order. These orders
must be signed by the director (or authorized person) and chief accountant. On the basis of the
Collection and Payment orders, the Cashier, after receiving the receipt and payment vouchers,
will collect or pay according to those documents. After completing the collection and payment,
the cashier signs and stamps "cash collected" or "cash paid" on these vouchers and uses such
receipts and payments to record in the cash book or cash register. At the end of the day, the
cashier checks the money at the fund, compares it with the fund report, and then submits the fund
report and other documents to the accountant.

In addition to the payment vouchers, the receipt vouchers are the main basis for accounting to
account 111. Other relevant original documents are also required to be attached to the receipt or
payment vouchers, such as an advance request letter, an advance payment note, sales invoices,
receipts, etc.

1.1 Accounting for Vietnamese dong receipts and payments:

1. a) Increased accounting professions:

Dr. Account 111 (111.1): Cash inflow amount

Cr Account 511: Cash received from selling products, goods, and services.

Cr Account 711: Cash received from financial activities.

Cr Account 721: Cash received from unusual activities.

Cr Account 112: Withdraw money from the bank.

Cr Accounts 131, 136, 141: Account Receivables

Cr Account 121, 128; 138; 144; 244: Recovery of short-term investments, loans, deposits, and
cash deposits.

1. b) Decreased accounting professions:

Dr. Account 112: Cash in bank

Dr. Accounts 121, 221: Short-term and long-term security investments

Dr. Accounts 144, 244: Mortgage, Deposit, Short-Term, and Long-Term Deposit

Dr. Accounts 211, 213: Purchase of fixed assets

Dr. 152, 153, 156: Purchase of goods and supplies to be warehoused (according to the perpetual
method)

Dr. Account 611: Purchase of goods and supplies to be warehoused (according to periodic
inventory)

Debits 311, 315: Payment of short-term loans and long-term debts that are due.

Dr. Accounts 331, 333, 334: Payments to customers; payment of taxes and other payments to the
government; payment of salaries and allowances to employees

..........................

Cr. Account 111 (111.1) Cash withdrawal

1.2. Accounting for foreign currency receipts and payments:

Account structure 007:

Debit side: Foreign currency increased during the period.

Credit side: Foreign currency decreased during the period.

Debit balance: existing foreign currency

Account structure 413: Exchange rate difference

Debit side:

+ Exchange rate difference arising from decreases in capital in cash, supplies, goods, and
account receivables derived from foreign currencies

Exchange rate difference arising from account payables derived from foreign currencies

handling exchange rate differences.

Credit side:

+ The exchange rate difference arising from increased capital in cash, supplies, goods, and
receivables denominated in foreign currencies.

+ The exchange rate difference arising from account payables derived from foreign currencies
decreases.
handling exchange rate differences.

At the end of the period, this account may have a credit or debit balance.

Debit balance: The exchange rate difference needs to be resolved.

Credit Balance: Remaining exchange rate difference

---------------------------------------  DIAGRAM  --------- -----------------------------------

1. Accounting of cash in the bank:

2.1. Documents used to account for cash in the bank

Credit notes, debit notes, and bank statements

Other documents: crossed check, nominal check, certified check, payment order, collection order

2.2. Accounts and accounting principles:

Bank deposit accounting is done on account 112 — bank deposits. The structure and content of
this account are as follows:

Debit Side: Deposits in the Bank

Credit Side: Cash Withdrawn from the Bank

Debit balance: The amount currently deposited at the bank

Account 112 has three secondary accounts:

+ Account 112.1, "Vietnamese Dong": This account reflects the amount of Vietnamese Dong
deposited at the bank.

+ Account 112.2, "Foreign currencies," reflects foreign currencies deposited at the bank that
have been converted into Vietnamese dong.

Account 112.3: Gold, silver, precious metals, and gems: Reflects the value of gold, silver,
precious metals, and gems deposited at the bank.

------------------------------------------------  DIAGRAM 
------------------------------------------------------

1. Accounting for cash in transit:

3.1. Documents used to account for cash in transit

Other accompanying original documents include checks of all kinds, payment orders, and
collection orders.

3.2. Account used to account for cash in transit:

The accounting of money being transferred is done on account 113, "Cash in Transit." The
contents and structure of this account are as follows:

Debit side: Cash in transit increased during the period.

Credit side: Cash in transit decreased during the period.

Debit balance: Amounts still in transit

Account 113 has two secondary accounts:

Account 1131, "Vietnamese Dong": This account reflects the cash being transferred in
Vietnamese Dong.

Account 113.2, "Foreign currencies," reflects the cash being transferred in foreign currencies.

---------------------------------  DIAGRAM  --------------- -----------------------------------

1. Contents of reflection related to capital in cash

1.1. Cash accounting

Form of accounting for books of prime entry: Based on receipts and payment vouchers to make
books of prime entry. After completion of preparation, the books of prime entry are recorded in
the books of prime entry register to get their numbers, which are then based on records and
vouchers to record in the ledger. Data from receipts and payments is also used to record
transactions in the treasury books and detailed accounting books.

In 2022, the company has completed many sales plans that have been set out, resulting in high
revenue and leading to an increase in the company's cash fund. In order to have better sales, the
company has spent money to buy materials, tools, and equipment; upgrade the equipment and
supplies; and, in addition, sell a number of assets that it has purchased but is no longer using.
Based on the original documents, the accountants record some entries in the journals that
increase the cash amount of the company in October 2022 (an excerpt from some transactions).

On October 7th, the company sold photocopiers worth 10,543,720 VND, including 10% VAT.
Customers paid in cash.

Dr. Account 111: 10,543,720 VND

Cr. Account 711: 9,585,200 VND

On October 11th, the company sold a paper mill to Binh An Joint Stock Company; the total price,
including tax, was 34,784,750 VND.

Dr. Account 111: 34,784,750 VND

Cr. Account 511: 31,622,500 VND

Cr. Account 333: 3,162,250 VND

On October 15th, the company transferred VND 670 million from its bank deposit to its cash
fund.

Dr. Account 111: 67,000,000 VND

Cr. Account 112: 67,000,000 VND

On October 16th, Hong Van Co., Ltd. paid the previous period's debt in cash (45,000,000 VND).

Dr. Account 111: 45,000,000 VND

Cr. Account 131: 45,000,000 VND

On October 22nd, Ms. Tran Thi Loan paid the excess amount of the advance payment of VND
3,245,000.

Dr. Account 111: 3,245,000 VND

Cr. Account 141: 3,245,000 VND

On October 28th, the company received the revenue report:

Dr. Account 111: 361,900,000 VND

Cr. Account 333: 32,900,000 VND

------------------------------------  RECEIPTS  ------------ --------------------------------------------

* In addition, arising transactions reduce the company's cash fund.

On October 5th, I bought diesel from Regional I Petroleum Company.

Dr. 156: 86,941,100 VND

Dr. 133: 8,694,110 VND

Cr. 111: 95,635,210 VND

On October 7th, I advanced to Mr. Bui Thanh Hoang the amount of 10,000,000 VND.

Dr. 141: 10,000,000 VND

Cr. 111: 10,000,000 VND

On October 10th, the company bought a computer worth 7,218.750 VND, including 10% VAT.
The company paid in cash.

Dr. 211: 6,562,500 VND

Dr. 133: 565,250 VND

Cr. 111: 7,218.750 VND

On October 12th, the company paid the previous period's debt to the Vietnam National Petroleum
Corporation. The total payment is 315,769,000 VND.

Dr. 331: 315,769,000 VND

Cr. 111: 315,769,000 VND

On October 17th, the company rented to repair the backyard of the warehouse; the amount to be
paid is 5,100,000 VND, including VAT (10% paid by the company in cash).
Dr. 241: VND 4,100,000

Dr. 133: VND 410,000

Cr 111: VND 5,100,000

Dr. 112: 150,000,000 VND

Cr. 111: 150,000,000 VND

On October 28th, the company received an electricity bill from the power company. The amount
to be paid is VND 3,740,000.

Dr. 641,642: 3,400,000 VND

Dr. 133: 340,000 VND

Cr. 111: 3,740,000 VND

--------------------------------------------   PAYMENTS, BOOK  -------- --------------------------

1-2 Bank deposit accounting

Every day, the accountant gathers the requests for an advance, payment order, debt notice, credit
note, book-entry documents, ledger voucher list, and original documents for transactions arising
in the month.

*Excerpt from some operations that reduce deposits in the bank:

On October 5th, I withdrew money from the bank to the cash fund.

Dr. 111: 67,000,000 VND

Cr. 112: 67,000,000 VND

On October 10th, we paid for the previous month's purchase of raw materials.

Dr. 152: 15,960,000 VND

Cr. 112: 15,960,000 VND

On October 11th, the company paid the advance by bank deposit.

Dr. 141: 12,000,000 VND

Cr. 112: 12,000,000 VND

------------------------------------ Debit Notes and Vouchers --------------------------------------

transactions that increase the company's bank deposits.

On October 12th, joint-stock company Thuy Loi II paid for the previous period's debt by making
bank deposits in the amount of 48,789,000 VND.

          Dr. 112: 48,789,000 VND

                      Cr. 131: 48,789,000 VND

On October 15th, the company sold machinery to Phong Mai Co., Ltd. The total amount
receivable is 53,112,125 (including VAT). The customer has paid by making deposits in the
bank.

          Dr. 112: 53,112.125 VND

                      Cr. 511: 48,283,750 VND

                      Cr. 333: 4,828.375 VND

On October 21st, revenue from short-term deposits

Dr. 112: 16,000,000 VND

Cr. 144: 16,000,000 VND

On October 26th, she withdrew cash and sent it to the bank with the amount of $250,000,000.

Dr. 112: 250,000,000 VND

              Cr. 111: 250,000.00 VND

On October 29th, interest on bank deposits was collected.

Dr. 112: VND 18,500,000

Cr. 711: VND 18,500,000

----------------------------------- Credit Notes and Vouchers -------- ------------------------------

2. Compare and adjust the books.

The entire system of books and accounting reports of the company, after being made and
completed, is stored in computers, thereby reducing the number of books that need to be stored
as well as creating favorable conditions and making it convenient for searching, comparing,
checking, and adjusting books.
On a monthly basis, the cash-capital detailed accountant shall print books for each account to
transfer to the general accountant and related departments for comparison and preparation of
necessary accounting reports to serve the needs of the general accounting management request.

2.1. Compare, check, and adjust cash-generating operations at the fund.

The better the cash management at the safe, the more limited the loss, shortage, and difference
with the books. However, no matter how careful the cashier is, an excess or a shortage of cash
can still happen.

The reasons for the cash disparity between books and reality are:

When receiving or spending money, the amount of money generated is usually very large, and
the treasurer cannot strictly control the amount of money that he has received or spent, such as
when he is unable to count all the karmas or cannot control the number of karmas. transactions
arise because there is a very small difference in money through each transaction, but the number
of arising transactions is too large.

Due to technical reasons, the money counting machine may be malfunctioning or not
distinguishing different types of bills.

- Because the detailed accounting of capital in cash does not reflect all the transactions arising
during the day or because the data is mistaken when reflecting a certain arising transaction that
has not been detected in time.

Therefore, it is very necessary to check and compare the actual amount of money remaining in
the fund and on the books between the two accounting staff and the cashier. Only in this way
will it be possible to promptly detect possible deviations and errors.

When there is a discrepancy, the accountant must check the arising number of each transaction
on his books in the period, then the two parties compare to come to an agreement. At that time,
depending on which stage the deviation is and by whom, that person is responsible for making
adjustments to the company’s books.

In the event that the two bookkeepers agree with each other but there is still a difference between
the actual amount of funds remaining in the inventory upon inventory, the two parties shall make
a record of the difference, and the accounting staff will be responsible for reflecting this
difference in the accounting books.

If the actual difference increases compared to the accounting books, the following accounts shall
be recorded:

Dr. 111.1

Cr. 338.1
If the actual difference decreases compared to the book, the accountant records:

Dr. 138.1

Cr. 111.1      

2.2. Collecting, checking, and adjusting deposits in the bank

The checking, reconciliation, and adjustment on the bank account are to ensure the consistency
of the amount that has arisen and is currently outstanding in the deposit account between the
bank's books and the books of the company's accounting staff.

Normally, when receiving a notice from the bank about a transaction arising on the company's
bank account, the accountant will compare their vouchers and books with the bank's books to
determine the arising amount and balance of the account. Because the two sides manage the data
arising on a single account through different bookkeeping systems, both parties have hardly let
the difference happen, and in fact, it has not yet happened. this status.

However, when many jobs and professions arise, confusion can still occur. When there is a
difference, regardless of the cause, arising at any stage, both parties need to compare and check
the books to reach agreement on the arising amount as well as the actual balance of the
transaction so that the books of each party can be adjusted in a timely manner.

If the cause of the difference has not been found in time and the settlement period has arrived,
the accountants must temporarily base it on the bank's data to record it in Account 112. The
difference will be reflected as follows:

If the accountant's books are in excess of the bank's books, the accountant shall record:

Dr. 138.1

Cr. 112

If the accounting books are insufficient compared with the bank's books, the accountant shall
record:

Dr. 112

Cr. 338.1

In the next period, accountants must continue to find the cause of that difference and recommend
measures to reconcile the difference between the two bookkeeping systems and their superiors.