Content of Economic and Financial Transactions on Bank Accounting Documents: How are They Recorded?
Content of economic and financial transactions on banking accounting documents is recorded according to the requirements specified in Clause 5, Article 7, Decision 1789/2005/QD-NHNN on the regime of banking accounting documents issued by the Governor of the State Bank. Specifically:
- The content of economic and financial transactions on banking accounting documents must be written in full sentences and clearly understood.
- For paper documents, use ink pens (purple, blue, black) and ensure that numbers and letters are continuous without interruption; any empty spaces must be crossed out;
- Abbreviations, non-accented writing, blurred or smudged writing are not allowed, nor is erasing or corrections permitted, red ink should not be used (except for accounting vouchers established to correct errors).
- Documents that have been erased or corrected are not valid for payment and recording in the bank's accounting books.
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