Accounting Document of Cooperative, Union of Cooperatives

19:59, 11/07/2024

Circular 24/2017/TT-BTC guiding the accounting policies for cooperatives and cooperative unions was issued by the Ministry of Finance on March 28, 2017. Notably, this document provides regulations on accounting vouchers for cooperatives and cooperative unions. To be specific:

Accounting documents are papers and information carriers reflecting the economic and financial transactions that arise and have been completed, serving as a basis for bookkeeping.
Accounting documents must be prepared clearly, fully, promptly, accurately, and must be easy to check, control, and compare.
The cooperative is empowered to develop and design accounting document forms but must ensure all essential contents of accounting documents as stipulated in the Law on Accounting, appropriate to the characteristics of its activities and management requirements, unless otherwise regulated by law.
Other contents related to accounting documents shall be implemented according to the provisions of the Law on Accounting, guiding documents of the Law on Accounting, other legal documents related to accounting documents, and the regulations in Circular 24/2017/TT-BTC.
The list of accounting documents, accounting document forms, and the method of preparing accounting documents are guided in Appendix 2 issued along with Circular 24/2017/TT-BTC.

See more related contents at: Circular 24/2017/TT-BTC effective from January 1, 2018.

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