Form and Template of Banking Accounting Documents
Form and template of bank accounting vouchers stipulated in Article 3 Decision 1789/2005/QD-NHNN in 2005 on the Regime of bank accounting vouchers issued by the Governor of the State Bank. Specifically:
Bank accounting vouchers are presented in the form of paper vouchers or electronic vouchers.
Bank accounting voucher templates include:
a. Accounting voucher templates prescribed by the Ministry of Finance for general application to accounting units, specifically:
- Units under the state bank: comply with the accounting voucher templates applied to administrative units.
- Credit institutions and organizations that are not credit institutions but have banking activities: comply with the accounting voucher templates applied to enterprises.
b. Templates of accounting vouchers with specific characteristics of the banking industry (vouchers related to payment, credit, and financial revenue and expenditure activities within banking activities) as stipulated by the State Bank. The list and templates of accounting vouchers with specific characteristics of the banking industry are specified in other documents.
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