Vietnam: What is the latest form of stock card (Form S08-DNN and Form B02- DN) in 2022? What are the instructions on recording stock cards?
What are stock cards in Vietnam?
A stock card is a type of document prepared by accountants and warehouse managers.
Stock cards are often used to record the quantity of goods Recording, leaving, and backlog in the warehouse. At the same time, the stock card is also used to record all information about materials such as tools, tools, and products of the same origin.
Usually, the stock cards will be recorded at the end of the day.
Vietnam: What is the latest form of stock card (Form S08-DNN and Form B02- DN) in 2022? What are the instructions on recording stock cards? (Image from the Internet)
Circular 133/2016/TT-BTC: What is the latest form of stock card (Form S08-DNN) in Vietnam?
Pursuant to Form No. S08-DNN issued together with Circular 133/2016/TT-BTC stipulating the form of stock card (warehouse book) as follows:
Download sample stock card according to Circular 133/2016/TT-BTC: Click here.
Circular 200/2014/TT-BTC: What is the latest form of stock card (Form B 02- DN) in Vietnam?
Pursuant to Form B02-DN issued together with Circular 200/2014/TT-BTC stipulates as follows:
Download sample stock cards according to Circular 200/2014/TT-BTC: Click here.
What are the instructions on recording stock cards in Vietnam?
According to the provisions of Circular 133/2016/TT-BTC, the stock card is a separate sheet book. In case of closing the stock card into a volume, it will be called a "stock book". Sheet cards after use must be closed into books. The "Stock Book" or "Stock Card" must be signed by the director after being bound.
Each material, tool, product, goods of the same brand and specification in the same warehouse will be a separate stock card.
The accounting department is responsible for recording the following items: name, brand, specifications, units, codes of materials, tools, products, and goods, and then hand them over to the warehouse keeper for daily recording.
Every day, the warehouse keeper, based on the warehouse receipt, the warehouse release note, is recorded in the corresponding columns in the stock card. Each voucher has 1 line, at the end of the day, the stock number is calculated.
- Column A: Record the ordinal number;
- Column B: Record the date of the warehouse receipt, the warehouse release note;
- Columns C, D: Record the number of the warehouse receipt or the ex-warehousing note;
- Column E: Record content of arising economic transactions;
- Column F: Record the date of import and export;
- Column 1: Record the quantity of inventory;
- Column 2: Record the quantity to be shipped;
- Column 3: Record the amount of inventory after each import, export or the end of each day.
After filling in all the information on the stock card form, periodically, the material accountant will go to the warehouse to receive the documents and check the record of the stock card of the warehouse keeper, then sign for confirmation on the stock card (column G).
After each inventory, it is necessary to adjust the data on the stock card to match the actual inventory data according to the prescribed regime.
Above is some information we provide to you about the stock card. Best regards!
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