What are the contents of accounting documents in banking?

The accounting documents of the Bank include the contents specified in Clause 1, Article 5, Decision 1789/2005/QD-NHNN on the Regulation of Accounting Documents in Banking issued by the Governor of the State Bank. Specifically:

- Name and serial number of the document;

- Date of document preparation;

- Name, address, identification card/passport number, account number of the payer (or transferor) and the name, address of the bank serving the payer (or transferor);

- Name, address, identification card/passport number, account number of the beneficiary of the amount on the document and the name, address of the bank serving the beneficiary;

- Content of economic or financial transactions incurred;

- Quantity, unit price, and amount of economic or financial transactions recorded in numbers; the total amount of the accounting document used for collection or payment must be recorded in both numbers and words;

- Signature, full name of the preparer, approver, and individuals related to the accounting document. For documents related to the import, export of treasury funds, inter-bank transfer payments, they must have the signature of the controller (Chief Accountant, Accounting Manager) and the approver (Head of the unit) or an authorized person.

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