Circular No. 107/2017/TT-BTC on guidelines for public sector accounting issued by the Minister of Finance of Vietnam on October 10, 2017, of which a notable content is the regulation on accounts. To be specific:
Circular No. 107/2017/TT-BTC on guidelines for public sector accounting issued by the Minister of Finance of Vietnam on October 10, 2017, according to which accounting vouchers are regulated as follows:
Closing an accounting book means calculation to determine total accrual debits, total accrual credits, and closing balance of each account, or total revenue, expenditure, fund balance, receipt, discharge, and inventory.
Circular No. 107/2017/TT-BTC on guidelines for public sector accounting issued by the Minister of Finance of Vietnam on October 10, 2017, of which one of the primary contents is the regulation on public sector financial statements.
This is a primary content mentioned in Circular No. 107/2017/TT-BTC on guidelines for public sector accounting issued by the Minister of Finance of Vietnam on October 10, 2017. According to this Circular, setting up accounting books is regulated as follows:
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