What types of accounting vouchers are delivered and transferred in cash at the State Bank of Vietnam?
What types of accounting vouchers are delivered and transferred in cash at the State Bank of Vietnam?
Pursuant to Clause 1, Article 6 of Circular 25/2022/TT-NHNN stipulating that the accountants of delivery, transfer, issuance, recovery and destruction of cash shall use the following accounting vouchers:
(1) Vouchers used when importing and exporting money belonging to the Issuing Reserve Fund, including:
Transfer Order or Export - Import Order of the Issue Reserve Fund; warehouse receipts, delivery notes and receipts of money;
(2) Vouchers used in the collection and payment of money belonging to the Issuing Professional Fund, including: Payment slips, checks, Credit transfer orders, receipts, receipts, payment slips and a list of receipts, tables list the types of money spent;
(3) Vouchers used when entering the destruction money, including: transfer order, warehouse receipt and minutes of money delivery and receipt;
(4) Vouchers to be used when issuing money for destruction, including: transfer order, warehouse release note, receipt of money;
(5) Vouchers used when importing newly printed, minted money received from the production unit, including: warehouse receipt, receipt of money delivery;
(6) Other vouchers:
Detailed minutes of counting results and minutes of summarizing the counting results of the Tallying Council, minutes of temporary seizure of money, minutes of money seizure, minutes of detecting money with technical errors, and power of attorney transport.
The warehouse receipt/discharge note, payment slip, debit/off-balance sheet account "money in transit" slip shall be made according to the form in Appendix No. IXA to Appendix No. IXD of Circular 25/2022/TT-NHNN.
What types of accounting vouchers are delivered and transferred in cash at the State Bank of Vietnam?
How to carry out the rotation of accounting vouchers in Vietnam?
Pursuant to Article 7 of Circular 25/2022/TT-NHNN as follows:
Rotation of vouchers
The rotation of paper vouchers and electronic data vouchers is done according to the accounting voucher regime of the State Bank of Vietnam.
(1) Rotation of vouchers when issuing and paying money:
- Based on the transfer order prepared and approved by the Issuing and Treasury Department or the order for export and import of the issuance reserve fund approved by the director of the SBV branch and relevant papers, the accounting department shall make a goods-dispatch note/payment slip or based on the receipt of money submitted by the customer, perform accounting, then transfer the cash out/payment voucher to the treasury department for cash out/payment;
- The treasury department, based on the vouchers transferred by the accounting department, checks the reasonableness and legitimacy of the vouchers and makes a minutes of money delivery/receipt/list of money spent in accordance with regulations, doing procedures continue to issue/spend money; enter the monitoring book, sign and stamp "money spent" on the payment voucher, the list of types of money spent and return the voucher to the accounting department.
(2) Rotation of vouchers when entering money, collecting money:
- Pursuant to the transfer order prepared and approved by the Issuing and Vault Department/order for export and import of the Issuing Reserve Fund approved by the Director of the SBV branch and relevant papers or payment vouchers issued by the customer. When the goods are paid, the treasury department checks the reasonableness and legality of the vouchers, and carries out the procedures for money entry and collection, making a minutes of money delivery/receipt/list of types of money collected according to regulations; enter the monitoring book, sign and stamp "collected money" on the receipts and the list of types of money collected, then transfer the vouchers to the accounting department;
- Based on the transfer order/order to import - export Reserve Fund, the minutes of money delivery/list of receipts, the accounting department prepares the warehouse receipt/receipt note or the payment voucher issued by the customer. The paid goods have been signed by the cashier, stamped "collected" on the receipts and the list of types of money collected, the accounting department records and stores the vouchers according to regulations.
(3) Rotation of vouchers when importing and exporting money, destroying:
- When entering the destruction vault:
+ According to the vouchers (transfer order prepared and approved by the Issuing and Vault Department, delivery and receipt minutes, power of attorney) transferred by the authorized person of the Central vault, the vault keeper destroys the money, completes the procedures for entering the money, and makes a receipt for the money, record in the monitoring book and transfer the vouchers to the accounting department of the destruction council;
+ The accounting department of the Destruction Council shall make a warehouse receipt, enter the monitoring book and transfer the vouchers to the Finance - Accounting Department for accounting according to regulations;
- When releasing the destruction vault:
Based on the tally rate of each type of currency decided by the Chairman of the Destruction Council, the accounting department of the Destruction Council shall make an ex-warehousing note in the monitoring book, and the keeper of the destruction vault shall make a record of money delivery and receipt. Transfer to the tally/demolition team for counting/cutting in accordance with the SBV's regulations on money destruction.
Who is responsible for making accounting vouchers in cash delivery and transfer at the State Bank of Vietnam?
Pursuant to Clause 2, Article 6 of Circular 25/2022/TT-NHNN on responsibilities for making accounting vouchers in cash delivery, transfer and transfer at the State Bank of Vietnam as follows:
- Department of Finance - Accounting prepares warehouse receipt/deposit slip for cash in and out at Vault I;
- The Accounting - Finance Department of the Issuing and Vault Sub-Department prepares the deposit receipt/depository note for cash in and out at Vault II;
- Accounting - Payment Department of SBV branches prepares warehouse receipts/depositories, receipts/payments slips for money entry and exit at the SBV branch's vault, and the Accounting Department of the Transaction Office make revenue/payment slips for money entry and exit at the Exchange's vault;
- The accounting department of the destruction council shall make a warehouse receipt/ex-warehousing note for the import and export of money for destruction at the destruction clusters.
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