Supplement 07 Level 1 Accounts in the Accounting Account System

In addition to the current accounting accounts, Circular 108 has added 07 level 1 accounts in the accounting account system, specifically:

- Account 145 - Receivables from National Reserve: Reflects receivables and the payment status of national reserve receivables.- Account 151 - National Reserve Goods in Transit: Reflects the value of various types of national reserve goods that have been purchased, are under the management of the unit, but have not been received into the warehouse and are still in transit, at the dock, or stored at the seller's or transporter's warehouse.- Account 157 - National Reserve Goods: Reflects the current amount and value fluctuation of various types of national reserve goods, including national reserve goods directly managed by the unit and national reserve goods managed by other units.- Account 158 - Temporarily Exported National Reserve Goods: Reflects temporarily exported national reserve goods and the fluctuation of different types of temporarily exported national reserve goods, including national reserve goods for processing; rotational national reserve goods replacement; temporarily exported national reserve goods for use; and other temporarily exported national reserve goods.- Account 345 - Payables from National Reserve: Reflects the payables of national reserve activities.- Account 432 - Savings Fund.- Account 451 - National Reserve Capital: Reflects the current amount and the status of increase and decrease in national reserve capital at the unit.

See detailed information on these account types at Circular 108/2018/TT-BTC effective from January 01, 2019.

- Thanh Lam -

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