Account balance conversion table for State accounting in Vietnam

Thuy Phu

12:47, 11/07/2024

Official Dispatch No. 5113/LDTBXH-KHTC dated December 06, 2017 of the Ministry of Labor, Invalids and Social Affairs of Vietnam guiding the implementation of the Administrative and Business Accounting Regime (according to Circular No. 107/2017/TT-BTC) on the conversion of balances from the old account system to the new account system from January 01, 2018 as follows:

No.	ACCOUNT (ACCORDING TO DECISION 19/2006/QD-BTC)			ACCOUNT (ACCORDING TO CIRCULAR 107/2017/TT-BTC)
		Main Account	Sub-Accounts	Account Name	Main Account	Sub-Accounts	Account Name

1	111		Cash	111		Cash
		1111	Vietnamese Dong		1111	Vietnamese Dong
		1112	Foreign currency		1112	Foreign currency

2	112		Bank, Treasury deposits	112		Bank, Treasury deposits
		1121	Vietnamese Dong		1121	Vietnamese Dong
		1122	Foreign currency		1122	Foreign currency
3	113		Cash in transit	113		Cash in transit


4	121		Short-term financial investments	121		Financial investments (including both short-term and long-term)

5	152		Raw materials, supplies	152		Raw materials, supplies

6	153		Tools, instruments	153		Tools, instruments

7	155		Products, goods	155		Products
				156		Goods

8	211		Tangible fixed assets	211		Tangible fixed assets
		2111	Houses and buildings		2111	Houses and buildings
					21111	Houses
					21112	Buildings
		2112	Machinery and equipment		2113	Machinery and equipment
		2113	Means of transportation, transmission (transportation means part)		2112	Means of transportation
					21121	Road transportation means
					21122	Water transportation means
					21123	Air transportation means
					21124	Rail transportation means
					21128	Other transportation means
					21131	Office machinery and equipment
					21132	Power machinery and equipment
					21133	Specialized machinery and equipment
		2113 2114	Means of transportation, transmission (transmission equipment part) Managerial equipment and instruments		2114 2115	Transmission equipment Measurement and trial equipment
		2115	Long-term trees, working animals and/or producing animals		2116	Long-term trees, working animals and/or producing animals
		2118	Other tangible fixed assets		2118	Other tangible fixed assets
…	…	…	…	…	…	…

View the full Account balance conversion table HERE

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