Combined Accounting Accounts in the Accounting of Loans and Debt Repayments of the Government of Vietnam
Based on Article 18 of Circular 99/2021/TT-BTC (Effective from January 1, 2022) regarding the combination of accounting accounts in the accounting of borrowing and debt repayment of the Government of Vietnam as follows:
- The system of combined accounting accounts in the accounting of borrowing and debt repayment of the Government of Vietnam comprises 5 independent segments serving the detailed accounting of arising transactions according to the professional requirements of public debt management and the law on borrowing and debt repayment.
- The name and number of characters of each code segment in the combined accounting account system are specified as follows:
| 1 | 2 | 3 | 4 | 5 | |
| Code | Account Code | Loan Type Code | Sponsor Code | Loan Relationship Unit Code | Loan Code |
| Number of Characters | 4 | 1 | 5 | 7 | 10 |
Respectfully!
What are regulations on establishment of the Inspection Team in accounting services business operations in Vietnam?
What are rights and obligations of members of the Inspection Team for accounting service business operations in Vietnam?
Operating regulations of the Board of Controllers and Controllers of state-owned enterprises in Vietnam
Vietnam: What actions are taken in case of failure to collect all appropriate audit evidence to draft audit reports?
Vietnam: Is it required to use a commas to separate the name of ward and the name of district on VAT invoices?
What are the regulations on currency units in accounting in Vietnam?
What are details for Circular 66/2024/TT-BTC on the regulation of professional titles in accounting in Vietnam?
From October 21, 2024, what are the qualification requirement for accountants in Vietnam?
Principles for Preparing Financial Statements of Project Management Units Using Public Investment Capital
Financial Report of the Project Management Board Using Public Investment Capital: Regulations and Requirements
