Enterprise - Investment IN HANOI, VIETNAM

A Compilation of 42 form of Accounting Books in Vietnam Applicable for Enterprises

18:28, 09/07/2024

Currently, the forms of accounting book used in enterprises are uniformly according to the forms issued by the Ministry of Finance (Hanoi, Vietnam). Below is a compilation of 42 form of Accounting Books in Vietnam Applicable for Enterprises.

Accounting Book Samples

A Compilation of 42 form of Accounting Books in Vietnam Applicable for Enterprises (Illustration)

A Compilation of 42 forms of Accounting Books

To be specific: In Appendix 4 issued together with Circular 200/2014/TT-BTC guiding corporate accounting policies, the current forms of accounting book are prescribed as follows:

No.	Book Name	Symbol	Accounting Form
			General Journal	Journal-Ledger	Voucher Journal	Journal-Voucher
1	2	3	4	5	6	7
01	Journal - Ledger	S01-DN	-	x	-	-
02	Voucher Journal	S02a-DN	-	-	x	-
03	Voucher Journal Registration Book	S02b-DN	-	-	x	-
04	Ledger (for Voucher Journal form)	S02c1-DN S02c2-DN	-	-	x x	-
05	General Journal	S03a-DN	x	-	-	-
06	Cash Receipt Journal	S03a1-DN	x	-	-	-
07	Cash Payment Journal	S03a2-DN	x	-	-	-
08	Purchase Journal	S03a3-DN	x	-	-	-
09	Sales Journal	S03a4-DN	x	-	-	-
10	Ledger (for General Journal form)	S03b-DN	x	-	-	-
11	Journal-Voucher, various Journal-Voucher, Summary Table Including: - Journal-Voucher from 1 to 10 and - Summary Table from 1 to 11	S04-DN S04a-DN S04b-DN -	-	-	-	-	x
12	Ledger (for Journal-Voucher form)	S05-DN	-	-	-	x
13	Trial Balance	S06-DN	x	-	x	-
14	Cash Book	S07-DN	x	x	x	-
15	Cash Detail Account Book	S07a-DN	x	x	x	-
16	Bank Deposit Book	S08-DN	x	x	x	x
17	Detailed Materials, Tools, Products and Goods Book	S10-DN	x	x	x	x
18	Summary of Detailed Materials, Tools, Products and Goods Book	S11-DN	x	x	x	x
19	Inventory Card (Inventory Book)	S12-DN	x	x	x	x
20	Fixed Assets Book	S21-DN	x	x	x	x
21	Fixed Assets and Tools Monitoring Book at Place of Use	S22-DN	x	x	x	x
22	Fixed Assets Card	S23-DN	x	x	x	x
23	Detailed Payment to Buyer (Seller) Book	S31-DN	x	x	x	x
24	Detailed Payment to Buyer (Seller) in Foreign Currency Book	S32-DN	x	x	x	x
25	Foreign Currency Payment Monitoring Book	S33-DN	x	x	x	x
26	Loan Detailed Account Book	S34-DN	x	x	x	x
27	Sales Detailed Account Book	S35-DN	x	x	x	x
28	Production and Business Cost Book	S36-DN	x	x	x	x
29	Costing Product and Service Card	S37-DN	x	x	x	x
30	Detailed Accounts Book	S38-DN	x	x	x	x
31	Detailed Accounting Monitoring Book of Investment in Joint Ventures	S41a-DN	x	x	x	x
32	Detailed Accounting Monitoring Book of Investment in Associates	S41b-DN	x	x	x	x
33	Monitoring Book of Allocation of Difference Arising from Purchasing Investment in Joint Ventures	S42a-DN	x	x	x	x
34	Monitoring Book of Allocation of Difference Arising from Purchasing Investment in Associates	S42b-DN	x	x	x	x
35	Detailed Share Issuance Account Book	S43-DN	x	x	x	x
36	Treasury Shares Detailed Account Book	S44-DN	x	x	x	x
37	Investment Securities Detailed Account Book	S45-DN	x	x	x	x
38	Detailed Capital Source Monitoring Book	S51-DN	x	x	x	x
39	Construction Investment Costs Book	S52-DN	x	x	x	x
40	VAT Monitoring Book	S61-DN	x	x	x	x
41	Detailed Refundable VAT Book	S62-DN	x	x	x	x
42	Detailed Exempt and Reduced VAT Book	S63-DN	x	x	x	x
	Other detailed books as required by enterprise management

Customers and Members can download all accounting document templates via the "Download" button at the top of the article or download each template at the corresponding template name.

>> Dear Customers and Members, please also see the article: Download 37 Latest Accounting Document Templates.

Le Vy

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