How many types of vtv5 trực tiếp bóng đá hôm nay are used for public sector entities in Vietnam?
How many types of vtv5 trực tiếp bóng đá hôm nay are used for public sector entities in Vietnam?
Based on Clause 3 Article 5 ofCircular 107/2017/TT-BTC, there are two types of vtv5 trực tiếp bóng đá hôm nay used for public sector entities for an annual accounting period: general vtv5 trực tiếp bóng đá hôm nay and detailed vtv5 trực tiếp bóng đá hôm nay. Specifically:
- The general accounting book models include:
+ The Journal Book is used for recording economic and financial transactions in chronological order. If necessary, the recording can combine chronological order with classifying, systematizing economic and financial transactions by economic content. Data in the Journal Book reflect the total number of economic and financial activities occurring in an accounting period.
+ The Ledger is used for recording economic and financial transactions by economic content (according to accounting accounts). In the Ledger, it is possible to combine chronological recording with the economic content of the economic and financial transactions. Data in the Ledger reflect a comprehensive view of the assets, funding sources, and the situation in using the funds.
- The detailed vtv5 trực tiếp bóng đá hôm nay and cards: Detailed vtv5 trực tiếp bóng đá hôm nay and cards are used to record particulars of economic and financial transactions related to accounting objects as required by management that the Ledger does not detail. Data on the detailed vtv5 trực tiếp bóng đá hôm nay provide specific information to serve internal management and the calculation, formulation of targets in financial statements and state budget settlement reports.
Based on the management and accounting requirements of each specific accounting object, the unit is allowed to add indicators (columns, rows) on detailed vtv5 trực tiếp bóng đá hôm nay and cards to serve the preparation of financial statements, settlement reports according to management requirements.
How many types of vtv5 trực tiếp bóng đá hôm nay are used for public sector entities in Vietnam? (Image from the Internet)
What are the principles for opening vtv5 trực tiếp bóng đá hôm nay for public sector entities in Vietnam?
According to Point a, Clause 5, Article 5 ofCircular 107/2017/TT-BTC, the regulations on opening vtv5 trực tiếp bóng đá hôm nay are as follows:
Regulations on vtv5 trực tiếp bóng đá hôm nay
...
- Opening vtv5 trực tiếp bóng đá hôm nay
a) The principle of opening vtv5 trực tiếp bóng đá hôm nay
vtv5 trực tiếp bóng đá hôm nay must be opened at the beginning of the annual accounting period or immediately after the unit's establishment decision and commencement of activity. vtv5 trực tiếp bóng đá hôm nay are opened at the start of the new fiscal year, transferring balances from the old fiscal year's books and recording new economic and financial transactions arising in the new year from January 1 of the new fiscal year.
Data on vtv5 trực tiếp bóng đá hôm nay that monitor the receipt and use of state budget sources after December 31 are transferred from the current year's account to the previous year's account to continue tracking arising figures during the settlement adjustment period, serving the preparation of state budget settlement reports as prescribed.
Units may open additional detailed vtv5 trực tiếp bóng đá hôm nay as required by the unit's management.
b) When opening manual (handwritten) vtv5 trực tiếp bóng đá hôm nay:
The accounting unit must complete the legal procedures for vtv5 trực tiếp bóng đá hôm nay as follows:
- For bound vtv5 trực tiếp bóng đá hôm nay:
+ On the cover (upper left corner), the name of the accounting unit must be written, the center of the cover notes the book's name, the date, month, and year of book creation, the closing date, month, year, the name and signature of the book creator, the chief accountant or person in charge of accounting, and the head of the unit signs and stamps; the date, month, and year of book completion or date of handover to another person.
+ Each page of the accounting book must be numbered from the first page (01) to the last page, and the accounting unit's overlapping seal must bind the pages together.
+ vtv5 trực tiếp bóng đá hôm nay that have completed all the above procedures are considered legitimate.
...
Thus, the principles for opening vtv5 trực tiếp bóng đá hôm nay for public sector entities are:
- vtv5 trực tiếp bóng đá hôm nay must be opened at the beginning of the annual accounting period or immediately after the establishment decision and commencement of the accounting unit's activity. They must be opened at the beginning of the new fiscal year to transfer balances from the previous year's books and record new economic and financial transactions for the new year from January 1 of the new fiscal year.
- Data on vtv5 trực tiếp bóng đá hôm nay that monitor the receipt and use of state budget sources after December 31 are transferred from the current year's account to the previous year's account for continued tracking during the settlement adjustment period, serving the preparation of state budget settlement reports as per regulations.
- Units are allowed to open additional detailed vtv5 trực tiếp bóng đá hôm nay as required by the unit's management.
Shall financial settlement reports be based on data after closing the vtv5 trực tiếp bóng đá hôm nay in Vietnam?
According to Point a, Clause 3, Article 6 ofCircular 107/2017/TT-BTC, the regulations on financial settlement reports are as follows:
Financial settlement reports
...
- Principles, requirements for preparation and presentation of financial settlement reports
a) Principles:
- Financial settlement reports must be based on data after closing the vtv5 trực tiếp bóng đá hôm nay.
- For state budget settlement reports:
+ State budget settlement figures include the funding received and used by the unit from state budget allocations in the year, including figures arising during the settlement adjustment period as stipulated by state budget law.
+ State budget settlement data of the unit must be reconciled and confirmed by the State Treasury where transactions occur.
...
From the above regulation, it can be seen that financial settlement reports must be based on data after closing the vtv5 trực tiếp bóng đá hôm nay.
