Regulations on the Accounting Document System Utilized for Public Investment Funds
In Article 3 of Circular 79/2019/TT-BTC, the regulations on the accounting document system applicable to project management boards using public investment capital are prescribed as follows:
Regulations on the accounting document system
- Accounting documents are papers and media that reflect economic and financial transactions that have arisen and been completed, serving as a basis for making entries in the accounting books.
- All units must uniformly use the mandatory accounting document forms as guided in this Circular. During the implementation process, units are not allowed to modify the prescribed accounting document templates.
- Pre-printed document forms must be carefully preserved, without allowing any damage or decay. Checks, Receipts, and valuable papers must be managed like cash.
- The list, templates, and explanatory methods of compiling mandatory accounting documents are specified in Appendix No. 01 "System of mandatory accounting documents" attached to this Circular. For economic transactions that have arisen but do not have accounting documents specified in Appendix No. 01, units shall prepare accounting documents that meet at least 7 contents specified in Article 16 of the Accounting Law 2015.
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