What are accounting documents? What content should accounting documents contain and what are the accounting document forms according to legal regulations? In the following article, MISA meInvoice will provide complete information about accounting documents.
Table of Contents Hide
1. Overview of accounting documents
1.1. What are accounting documents?
1.2. What are accounting documents used for?
2. Common types of accounting documents today
2.1. Divide by function
2.2. Divide by location
2.3. Divide by order of establishment
2.4. Divide by the number of times recorded on the voucher
2.5. Divide by the urgency of the document
2.6. Divide by form of document
3. Current regulations on accounting documents
3.1. Regarding the content of the document
3.2. Regarding the preparation and storage of accounting documents
3.3. About signatures on accounting documents
3.4. About management and usage
4. Latest accounting vouchers
4.1. Accounting voucher form according to Circular 200
4.2. Accounting voucher form according to Circular 133
5. Accounting document proce canada telegram data ssing procedure
Step 1: Prepare, receive and process accounting documents
Step 2: Translate accounting documents into Vietnamese
Step 3: Check the validity and legality of accounting documents
Step 4: Circulate and record accounting documents
Step 5: Preserve, store and destroy accounting documents
1. Overview of accounting documents
1.1. What are accounting documents?
Pursuant to Clause 3, Article 3 of the 2015 Acco seo website design or what a designer should know besides design unting Law, it is stipulated that:
Accounting vouchers are papers and information carriers reflecting economic and financial transactions that have arisen and been completed, serving as the basis for accounting entries.
Simply put, accounting vouchers are docum australia data ents that record economic transactions, including import and export vouchers, contracts, receipts, invoices, etc. to provide complete, accurate and transparent financial transactions of the enterprise.
1.2. What are accounting documents used for?
Accounting documents play an important role for purposes such as:
Performing initial accounting: Preparing accounting documents is the starting point of accounting work, aiming to build an internal control system. In case of lack of accounting documents, the enterprise cannot perform initial accounting as well as build accounting work at the enterprise.
Providing basis for accounting entries: Accounting documents support the creation of a basis for recording transactions in a transparent manner. Information on amounts, subjects, dates, etc. will be provided in detail and fully, helping to correctly identify and classify revenues and expenditures, liabilities, and assets in accounting.
Recording financial and economic transactions: Prepare accounting documents to record financial and economic transactions that have been generated and completed, ensuring the legality of
transactions and financial activities in the enterprise.
Confirming legal responsibility: The preparation of accounting documents helps to record individuals and units that are legally responsible for arising transactions. This helps businesses to follow the correct procedures and comply with the principles of law related to accounting.
See also:
[New] Sample and Regulations on electronic internal delivery and warehouse delivery notes
Instructions on how to Create and Issue electronic invoices according to Circular 78
2. Common types of accounting documents today
2.1. Divide by function
Classified by function, accounting documents include the following 4 types