CIRCULAR guide professional accounting enforcement of civil judgments _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base accounting Law No. 03/2003/QH11 on 17 June 2003;
Pursuant to the law enforcement of civil judgement No. 26/2008/QH12 on November 28, 2008;
Pursuant to Decree No. 128/2004/ND-CP dated 31 May 2004 of the Government detailing and guiding the implementation of some articles of the law applicable in the field of accounting and accounting of the State;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 58/2009/ND-CP on July 13, 2009 by the Government detailing and guiding the implementation of some articles of the law on the enforcement of civil judgment enforcement procedures;
Pursuant to Decree No. 74/2009/ND-CP on January 9, 2009 the Government detailing and guiding the implementation of some articles of the law on the enforcement of regulatory enforcement of civil, civil enforcement agencies and public servants to do the work execution;
The Ministry of Finance Accounting Business Guide civil enforcement are as follows: i. GENERAL PROVISIONS article 1. The scope and subjects of application 1. Accounting profession and civil enforcement is the collection, processing, testing, analyzing and providing information in the form of economic value, of civil enforcement activities include: money, property to enforce the judgment, was execution and have to enforce court decisions-by-execution; the situation of management of money, property, exhibits; payment situation internally and externally of the civil enforcement unit.
2. the accounting profession and civil enforcement applies to the units consisting: Of civil enforcement Bureau under the Ministry of Justice; Civil Enforcement Bureau provincial level (hereinafter referred to as civil enforcement Bureau); Civil Enforcement Bureau district level (hereinafter referred to as civil enforcement Bureau).
Article 2. The task of accounting profession and civil enforcement 1. Accounting duties in civil enforcement Bureau: 1.1. Collect, process information, accounting data of the enforcement activities and the management of money, property, exhibits during the execution of the unit;
1.2. test, monitoring of accounts receivable, collected by object to execute projects and to pay for the object is executed, the State budget situation, enter the export Fund, asset management, asset custody levy in the execution process, detect and prevent violations of the law on financial accounting in the execution civil;
1.3. Tracking, monitoring and management of the revenues on the enforcement of the judgment against the detention, detention concerned;
1.4. Quarterly year collation reports, details of currency-import-export, money and assets between accounting books with each profile execution of executor to take measures promptly, scoring the backlog or difference arising in accordance with the provisions of the law on accounting , financing and implementation of projects. For the record execution done must immediately report the collation before browser brought to archive records;
1.5. Establishment, filed on time, full of financial statements; management accounting report execution, provide information about the accounting data execution for statistics and to the upper level management;
1.6. The analysis of information, accounting data on the implementation of projects designed to help enforcement agency heads and senior management to grasp the situation of currency, as well as enforcement activities of the unit.
2. Tasks of the accountant in the enforcement Bureau: the 2.1. Collect, process information, accounting data of the enforcement activities and the management of money, property, exhibits during the execution of the unit;
2.2. testing, monitoring of accounts receivable, collected by object to execute projects and to pay for the object is executed, the State budget situation, enter the export Fund, asset management, asset custody levy in the execution process, detect and prevent violations of the law on financial accounting in the execution civil;
2.3. Follow-up, monitoring and management of the revenues on execution against the detention, detention concerned;
2.4. Quarterly year collation reports, details of currency-import-export, money and assets between accounting books with each profile execution of executor to take measures promptly, scoring the backlog or difference arising in accordance with the provisions of the law on accounting , financial and civil enforcement. For the record execution done must immediately report the collation before browser brought to archive records;
2.5. Establishing, filed on time, complete the financial statements, of the management reports of the execution units, reported the synthesis of the civil enforcement Bureau, providing information of accounting data on the situation of civil judgment enforcement for statistics and the superior authority of the Ministry of Justice;
2.6. The analysis of information, accounting data on civil enforcement assists Director of civil execution and superior administration grasp the situation of currency, as well as the activity execution of the unit;
2.7. The guide, check the implementation modes of financing, accounting profession and enforcement of civil judgement in the civil enforcement Bureau.
3. Tasks of the accountant in the enforcement Directorate, the Ministry of Justice: 3.1. Instructions, check the implementation of accounting profession and enforcement of civil judgments for the enforcement agency subordinate;
3.2. General financial and management accounting report about currency-execution of civil enforcement Agency reporting to the Ministry of Justice;
3.3. Analysing information, accounting data on the implementation of projects designed to help the Justice Department leaders to grasp the operational situation and results of operations of revenue-spending civil enforcement system.
Article 3. Business accounting methods of enforcement of civil judgment enforcement units when performing Professional accounting implementation must perform the "Dual accounting" methods in order to ensure the balance between the currency with capital, between with the source. Private property types to levy execution in time not yet processed or not yet implemented auction method "accounting Unit" on the account in addition to the balance sheet accounts.
Article 4. Letters, digits and unit 4.1. Letters and digits: the accounting profession and the enforcement must take the written word by Word and with Arab numerals (1, 2, 3, 4, 5, 6, 7, 8, 9 and 0).
4.2. Unit used in accounting: accounting value must use the same Vietnam make the currency for the calculation and accounting logging. Case of currency-in foreign currency are recorded as resources and the Vietnam conversion according to the accounting rates.
For gold, silver, precious stones as currency on the output, to the custody or payment must keep track of the number, the weight and the money according to the unit cost accounting, and tracking number details, products, weight and value of gold, silver, precious stones according to each decide to enforce the judgment.
The case must be paid in foreign currency or gold, silver, precious stones shall be based on the decision to enforce the payment in foreign currencies or gold, silver, precious stones.
The case of one of the parties has request for payment by other methods than the decision to enforce the judgment by the parties directly agreed upon on the basis of the amount recorded in the enforcement of court decisions.
The case of gold, silver, precious stones, of Exchange, of assets is evidence of custody cases pending processing of preserved in the bag or sealed conditions or to the custody of the Agency in the implementation of civil projects is calculated according to the price to record accounting ledger.
The price for the conversion of property accounting, exhibits the Vietnam to logging by the heads of civil enforcement agencies, Executive Member, accountant determine the price close to the price of the PPC, the city of centrally issued, the Finance Ministry's accounting prices or market price at the time of logging.
Prices are rounded numbers calculation accounting and use during the execution of each project-specific enforcement decisions, but not used as a base for auction, Exchange, payment by money instead of foreign currency, gold, silver, gems and other assets or as a base fee. Determine the base case cost accounting (increase or decrease) the units are supplemental logging (increase or decrease) the price difference compared with joint accounting of previous logging.
Accounting object must use the official unit of measurement of the State of Vietnam (such as the, the, kg, box, bottle, m. a.). The case required the measuring unit can be used to test the collation, or serve the accounting details but then have to convert out of official measurement unit.
Article 5. Accounting period 1. Accounting period: 12 months reckoned according to the calendar year, starting from October 1 of the previous year to 30 September this year;
2. quarterly accounting period: from October to the end of the first quarter of the last day of the last month of the quarter;
3. Accounting period: from December 1st to the end of the last day of the month.
Article 6. Asset inventory 1. Inventory of assets is the weight, measure, swung, count the number of existing property at the time of inventory to check against the figures in the accounting books.
2. The accounting unit civil enforcement services must periodically inventories and unusual inventory to determine the amount of funds available in the premises, property, physical evidence preserved in the repository at the time of inventory to check against the figures in the accounting books.
3. periodic inventory: an annual accounting, the last before the establishment of the financial year, the accounting unit business execution must fund the cash in a safety deposit box and property, physical evidence of the case-preserved in the repository. If the inventory results have difference with the shared accounting must then handle of that disparity; If the deficiency is attributed the material to handle. Based on the comments, the difference in processing the inventory results, accountants conducting accounting adjustments to ensure that data on the accounting books of the actual match.
4. extraordinary inventory: units must conduct the audit in the event of a natural disaster, fire, hand over, merging, merge, split, split unit, other unusual incidents and by decision of the competent State bodies.
Article 7. Check the accounting professional accounting units enforce the subjected to periodic accounting check of civil enforcement authorities and of the competent State agencies as prescribed by law.
Test content accounting is to check the notes on accounting vouchers, accounting books and financial statements; examine the observance of the rules of finance and accounting, check the accounting organization and who do accounting.
The head of accounting and the civil enforcement agencies must obey the decisions of financial accounting, inspections of the competent State agencies as prescribed by law.
Article 8. The content of accounting in the civil enforcement unit 1. Money: accounting reflecting the existing situation and the numbers increase, reduce the income amount in the process of implementation of execution of the unit include: cash, certified funds, is priced at deposits at the Bank, the Treasury and the gold, silver, gems like the payments of money in the process of execution.
2. asset accounting: full, timely reflect the quantity, the value and the situation of handling execution property of the object to enforce the judgment and the physical evidence, asset custody of the case by the authorities moved to enforce the judgment.
3. Accounting for payment: 3.1. Reflecting the receivables must enforce judgments to be paid to the execution or filing of the State budget;
3.2. Reflect the number was about execution must be paid to the execution, number of paid, no longer has have not charged;
3.3. Reflect the account has to be paid to the budget in the process execution;
3.4. Reflect the funds, Forex, gold, silver certificate, the gems of custody pending during execution and handling the account on custody;
3.5. Reflecting the relationship between payment and accounting units business execution with the unit of accounting estimation about the budget State budget levels, the number of advance funding to coercive execution costs, ... of the case there is no revenue source to suggest the State budget situation and currency settlement charges, enforcement of the judgment has been obtained.
3.6. the accounting currency: reflects the amount and value of the property that the Agency enforce the judgment to collect the object's execution by the decision to execute projects to pay for the object is executed.
3.7. Accounting expenditures: expenditures reflected in the implementation process execution such as compulsive spending, cost of auctioning the property, the cost for the disposal of confiscated assets ... under the decision of authorized State agencies.
3.8. The financial statements and the report on the management accounting profession judgment enforcement in accordance to send the authorities and competent bodies.
Article 9. Organization of accounting and accounting 1. Each professional accountant execution must organise accounting according to the regulations on organization of civil enforcement agency. In the case of non-organization of accounting to the layout people do accounting.
2. for professional accounting unit execution Bureau level, if the accounting workload not more then people do accounting profession can concurrent execution of work the unit's accounting accounting estimates or vice versa.
3. Who do accounting professional execution must have the quality of professional ethics, honesty, integrity, pure conscious state law of Executive, professional level of accounting.
4. Who do accounting professional execution are assured the right to independent professional service under the provisions of the law.
5. The Heads of units not deployed people do accounting profession and execution have family ties with the Executive Member of the same unit of execution. Who do accounting not cum as storekeepers, Treasurer, purchasing materials, assets and other physical work. Who is responsible for managing, operating agency execution was not chief accountant.
6. Heads execution not deployed family ones such as mother, father, wife, husband, son, brother, siblings working in accounting, store keeper, Treasurer at his unit.
7. When changing the Chief Accountant, heads execution must organize the handover between the old with the new accounting accounting. End handover must establish the minutes of delivery. In documents handed to the full record of the financial situation of the business activity execution includes the remaining cash fund, money deposited at banks, the Treasury, the property levy to ensure enforcement of the judgement, money, property, custody pending physical evidence; The money was collected, to the person's income must enforce; The money was to pay, pay, and pay for people who were executed by court decisions enforced; The amount already paid to the budget, the accounts have currency, has spent about execution as once the decision to enforce the judgment; hand over the accounting work also must tackle next and the entire accounting documents related to the career services, execution of each decided to enforce the judgment. The heads of project enforcement agencies must sign the minutes of delivery. New Chief Accountant responsible for his work since the date of the handover. The former chief accountant to be responsible about his work in his time in charge.
Article 10. Chief Accountant, in charge of accounting 1. Chief Accountant: 1.1. Chief Accountant who heads the accounting system in the unit. The title chief accountant in the accounting business unit civil enforcement at the Bureau, civil enforcement Bureau.
1.2. Accounting professional accounting unit execution help the heads of units:-Organization of the work of accounting and accounting organization consistent with characteristics business activity execution to perform the duties of the accounting regulations in this circular;
-Perform checks, control of the management of the property type and the account currency, the implementation of projects;
-Perform archive accounting documents and enforce business policy guide, mode, financial accounting, in units;
-Implementation of the guidelines, test monitoring, accounting, and financial operations in subdivisions.
1.3. the chief accountant under the direction of the head of the unit, at the same time subject to the direction and check on the financial services side, the accountant of the superior authority as prescribed by law.
1.4. Is responsible for the damage caused by the unlawful acts which themselves cause.
1.5. The appointment, dismissal, transfer or disciplinary chief accountant under the provisions of the law.
2. In charge of accounting: The accounting unit business execution if the alternates who do the Chief Accountant to the layout right who do accounting. Case who qualifies and conditions prescribed to do layout chief accountant shall be allowed to do layout in charge of accounting. Only the layout people do accounting charge in the maximum holding is a financial year, then are you doing layout chief accountant. The case after a year the layout people do accounting charge that the person in charge of accounting that has yet to qualify and condition to appointed Chief Accountant then must find other qualified people, conditions for appointment as chief accountant or hire someone to do accounting.
Particularly for accounting units in remote areas or units have the accounting workload not big as required by the law or the layout manager who do accounting charge, this case is not restricted in time.
Article 11. The responsibility of the Executive Member 1. To implement strictly the principles, procedures and regimes, the financial accounting profession in the operation of incomes and expenses, import, export, money and property to enforce the judgment. Establish and provide adequate, timely the accounting provisions of this circular and the whole of the documents related to the collection, processing, money, property during execution with the execution of the judgment, the right to enforce the judgment and other related objects for the accountant and is responsible for the accuracy honest, legitimate, valid of the vouchers, documents; data recorded on the transfer voucher for logging accounting is the legal base for Executive Member founded statistical report execution results in accordance with the law.
2. Submission of full, timely, the funds, assets obtained by each decided to enforce the judgment on the Fund or the Treasury or agency inventory submission; accounting requests made to pay for the object is executed as prescribed sentence by law and must promptly propose measures to handle the funds, outstanding assets under the provisions of the law before the heads of units.
3. Periodically according to the regulation, quarterly, year to establish reports on incomes and expenses in the operation of the relevant projects and enforcement responsibility against the accounting of the money, property or funds, expenditure, import, export, inventory of each decided to enforce the judgment, on the basis that against results statistical report execution to report data report execution activity. The case of the disparity between the figures reported to find the cause and take measures to solve the disparity of which under the provisions of the law.
4. Done right the provisions of this circular and take responsibility for the damage caused by unlawful acts which themselves cause.
Article 12. The responsibilities of the Director of civil enforcement Bureau 1. Organization of accounting, the layout people do accounting professional accounting units in enforcing the judgment under the provisions of the laws and regulations of accounting in this circular.
2. Organize and oversee the direction of accounting profession and civil enforcement and is responsible for the damage caused by unlawful acts which themselves cause.
Article 13. The responsibility of the Chief civil enforcement 1. Organization of accounting, bookkeeping, doing layout people do head accounting professional accounting unit in the implementation of the provisions of the laws and regulations of accounting in this circular.
2. Organizing and directing the accounting profession to enforce the judgment and take responsibility for the damage caused by unlawful acts which themselves cause.
3. Organize, perform the inspection of accounting profession and execution according to the content, sequence and test method of accounting in accordance with accounting legislation for the accounting unit civil enforcement profession.
4. Organize professional training for professional accounting civil enforcement in the Bureau and the Bureau directly.
5. track, urging the accounting unit execution implementation, timely filed the court enforcement revenues in the State budget according to the provisions of the law.
Article 14. The responsibility of the General Directorate of civil enforcement 1. The Organization implemented professional accounting work execution according to the legal provisions on accounting and the provisions of this circular.
2. Organize, perform the inspection of accounting profession and execution according to the content, sequence and test method of accounting in accordance with accounting legislation.
3. Organize professional training for the accounting profession and civil enforcement system civil enforcement agency.
4. track, urging the accounting unit execution implementation, timely filed the court enforcement revenues in the State budget according to the provisions of the law.
Article 15. The responsibility of planning and finance, Ministry of Justice 1. In collaboration with the General Directorate of civil enforcement, organizations implementing professional accounting work execution according to the legal provisions on accounting and the provisions of this circular, professional training for the staff of accounting profession and civil enforcement.
2. Examine the observance of the regulations on the accounting work civil enforcement profession in the civil enforcement agency levels.
Article 16. Handle violation 1. Any violations of the law and the accounting regulations in this circular, depending on the nature, content and extent of the violation will be sanctioned according to the provisions on sanctioning administrative violations in the field of accounting.
2. If the violation causes serious consequences being prejudice criminal liability under the law, cases of damage must be compensated.
II. SPECIFIC PROVISIONS a. ACCOUNTING SYSTEMS article 17. 1. all documented the economic profession relating to the professional activities of civil execution must be documented in accounting. All data recorded on the ledger must have valid accounting documents, legally proven.
2. Accounting to establish enough contact and only created once properly with the fact about the time, place, content and the amount of the economic profession arises. Voucher case in broken, in lack of contact, written wrong it must cancel by slash (X) on all the affiliate and not tear off the contact out of the stalk.
Article 18. The content of documents 1. Accounting by units or received from outside must have the following principal contents: 1.1. The name of the document, such as receipts, slip, Slip, slip the warehousing, warehouse, production of paper Votes suggested the advance ...;
1.2. The date, month, year of establishment, number of vouchers and vouchers;
1.3. The name, address of the unit, the individual vouchers;
1.4. The name, address of the unit or individual receiving vouchers;
1.5. the economic profession content;
1.6. number, unit price and the amount of financial services, the total amount credited by the number and write in words;
1.7. the person's full name, signature, and people who are related to vouchers;
1.8. For this type of accounting with the Guide, in addition to the content primarily on professional accounting unit, execution can add some content to suit businesses of economic civil enforcement activities.
2. for the account of shopping, small value, if the seller does not bill or buy supplies, service of the sales object not in an invoiced, the purchaser must establish "shopping lists". Purchase statement must specify name, address buyer; name, quantity of the goods, services purchased and the amount actually paid and the accounting must be check, validation, unit heads signed the statement is valid, legal documents used as a basis for payment and accounting logging.
3. for the documents related to the State budget money, not yet specified in this mode when the unit would like to order prints, the competent authority must be agreed in writing and must follow the proper rules of management mode, release and use of invoices by Ministry of finance regulations.
4. Certificate from the shooting star: save documents in the Accounting Division civil enforcement profession must be originals. In the case of vouchers only 1 a key that is stored in the accounting records and resumes execution, the accounting records save the originals, profile execution save copy. Evidence from the shooting stars are taken from the originals, after shooting star, heads of units confirmed on a voucher copy. A certificate from the shooting stars after the heads of units are considered legal documents to save resumes execution of the executor.
5. electronic documents: accounting profession and civil enforcement used electronic vouchers when there arises the electronic documents in the course of enforcement of the judgment under the provisions of the law on accounting.
Article 19. Mandatory accounting model and accounting form instructions 1. Accounting model required was the special vouchers worth as money include: checks, receipts, bills, bonds, funds and other types of accounting required. Sample documents required by the competent State agencies regulating content, texture template that the accounting unit is done right on the form, content, method of scoring the only goal and applied uniformly for the accounting unit or each unit of accounting.
2. accounting Form instructions was the accounting by the competent State Agency regulations; In addition to the content of the regulations on the model, the accounting unit can add criteria or change the form of forms to suit the recording and management requirements of the unit.
Article 20. The Act prohibits about accounting 1. Sale of property confiscated without invoices and not delivered to the customer invoice;
2. the Fund import export; import assets, physical evidence or destruction of property not set accounting;
3. accounting forgery to embezzlement of funds, asset execution;
4. Legalized accounting;
5. The account holder, the Chief Accountant and the person concerned sign available on the vouchers when not scoring enough content;
6. Misrepresent or knowingly falsify the content, nature of the economic, financial and business arising;
7. Fixing, erasing on accounting;
8. Cancellation certificate from the rules or the expiry of prescribed archive;
9. Use the incorrect voucher form regulation;
10. in case of violation of the provisions of article content must be dealt with according to the provisions of the law.
Article 21. The order of processing of accounting 1. All accounting by units established or received from outside must focus in Accounting Division. Accounting Division to examine the evidence from that and only after checking to verify the legitimacy of the new vouchers used to record accounting books.
2. Perform the sort, organize, preserve, store accounting.
As for the accounting establishment is not correct procedure, not the right content or numbers, written words are not clear, the accounting must return to the set to do again or adding more to complete, then to billing and accounting logging.
Article 22. Handle accounting when lost or damaged any case lost, damaged accounting must report to the heads of units to take measures promptly. Private case receipts and other vouchers worth as money must notify financial institutions and local police know the number, the number of the lost, the lost scenes and take measures to inform disabled the accounting of missing to avoid being taken advantage of.
Article 23. Accounting system implementation project accounting system applied to professional accounting units executed the judgment made in accordance with the accounting Law, Decree 128/2004/ND-CP dated 31 May 2004 of the Government, according to the provisions of this circular and the other text.
Article 24. Directory of accounting, accounting model, explaining the content and methods of establishing accounting made under the provisions of Appendix 1 attached to this circular.
B. the SYSTEM ACCOUNTING ACCOUNTS article 25. Account accountant accounting accounts and system 1. Account accounting is an accounting method used to categorize and codify the economic, financial and business arising under the economic content and sequence of the time. Accounting accounts reflect and regular control, continuously, systematically collecting situation, chi, import export money, assets in execution, execution activities results in professional accounting unit to enforce the judgment.
2. accounting account is opened for each object accounting separate economic content. The entire accounting accounts used in business accounting unit execution form accounting account system. Account accounting system applied to this unit regulation uniform on account type, account number, symbol, name and contents of each account.
3. Accounting accounts system apply to professional accounting units executed projects include the accounts in the balance sheet accounts and the external accounts balance sheet accounts.
4. The accounts in the balance sheet account reflects all economic, financial and business arising under the accounting subjects. Logging rules the accounts in the balance sheet accounts are made according to the method of "dual recording", meaning when written on the right side of an account Debt then must write to the parties of one or more other accounts or vice versa.
5. The external accounts balance sheet account reflects the economic indicators have been reflected in the accounts in the balance sheet accounts but need tracking to serve as management requests: Exchange the kind ... the existing assets in the unit but not in the ownership of the unit , such as: property levy ...
6. principles of logging the external accounts balance sheet accounts are made according to the method of "records" means when written to a side of an account is not credited for the party of the other account.
Article 26. Classification of accounting account system and choose apply accounting account system 1. The classification system of accounting account accounting accounts system apply to the accounting unit civil enforcement profession include 5 types: type 1, type 3, type 5, type 6 is the type of account in the balance sheet account and type 0 is the external accounts balance sheet accounts.
-Level 1 consists of three decimal digits;
-Account level 2 consists of 4 decimal digits (3 digits start expressing your account level 1, the 4th digit level account expression);
-Level accounts include 5 decimal digits (3 digits start expressing your account level 1, the 4th digit level account instance, fifth digit might present an account level 3);
-External accounts balance sheet accounts are numbered from 001 to 009.
2. Choose apply account system the unit of accounting profession and civil enforcement is based on the system of accounting account issued this circular to choose Accounting accounts system apply to the unit. The case Of the Bureau, the enforcement Bureau should open more accounts level 1 (the 3-digit account) in addition to the account already has or needs modifications, supplements the account level or at the third level in the system of accounts accounting issued herewith shall be the Ministry of finance approved in writing prior to implementation.
Article 27. Accounting accounts catalog, explaining the structure, content and methods of account accounting accounting made under the provisions of Appendix 2 attached to this circular.
C. ACCOUNTING SYSTEM Article 28. The types of accounting books, accounting content 1. The unit of accounting profession and civil enforcement to open the accounting according to the form prescribed to write the economic profession arises and store the entire accounting data as a basis for financial reporting civil enforcement profession.
2. the accounting profession and civil enforcement consists of 2 types: 2.1. General Accounting section of the book called the General Ledger. General ledger has 2 Windows are General and Ledger books.
2.2. detailed accounting section of the Book called the accounting details. Detailed ledger contains the window, card accounting details.
3. Books: used to write the financial economics profession arises according to the order of time.
4. Ledger: Used to record the economic, financial and business arising under the economic content (according to accounting accounts). Figures on Ledger reflected a general situation of currency, the implementation of projects; the situation must fall, has the right person's execution, the situation is charged, has been paid to the enforcement of the judgment; the situation of management of property, judgment enforcement funds arising during execution.
5. Windows, detailed accounting card: used to reflect the details of the economic profession arising under each separate accounting objects that on the Ledger have not been reflected. Detailed ledger provides detailed statistics about the situation of currency, money, asset execution according to decision execution until the end of the execution.
The other criteria based on the requirements of management and accounting requirements of each separate accounting objects that each sample has the only private structure and management.
Article 29. The unit of accounting profession and civil enforcement based on the norms on the report and the system of accounting and account management request to open full accounting required under the provisions of this circular. Each unit is only open and hold a formal accounting system and unique.
Strictly forbidden to also book any revenues, spending, a category of assets, funds, public debt.
Article 30. Regulations on accounting books 1. Accounting books must use the template in available and close the book.
2. Before using the accounting books must perform the following procedure: 2.1. In addition to the cover and the ledger home page (top left corner) to record the Agency name, unit name management; Between the covers, window name, the degree in accounting; The first page number of the page with the records in the accounting books, their names on logging and accounting logging on log ends or on transfer window to other people. The heads of civil enforcement agencies must sign and stamp on the page of the book;
2.2. The ledger page to page numbering and between two ledger page is stamped by the agency execution.
Article 31. The form of accounting accounting system implementation form for accounting units business execution is "public diaries" 1. The basic characteristics of the accounting General Journal form characteristics of accounting General Journal form is all business, financial and economic incurred are recorded in the General Journal window in sequence of time arises and our businesses. Then take the data on the shared diary to log as the economic profession arises.
2. The types of accounting forms General General diary-diary;
-Ledger;
-The Windows, detailed accounting Card.
3. content and procedures for logging in the form of a public diary-accounting daily, based on the accounting has been checked to record in the log Book as the sequence of time. At the same time based on the economic, financial and business arising or general economic, financial and business arising out of the same kind were recorded in the General Journal Window to log under the appropriate accounting account. Case units have open Windows, detailed accounting Card then simultaneously with the log the log book, the economic profession is recorded on the Card, Windows accounting related details.
-Last month (last quarter, last year) and the Ledger Window lock, card accounting details. From the Windows, detailed accounting Card set "General details" for each account. Data on the aggregate Table details are collated with the Debt incurred, number arises There and last month's balance of each account on the Ledger. After the check, if the correct joints guarantee data tags window on the window That is used to create the "balance sheet of arise" and financial reporting.
On the principle of "total incurred the debt" and "total incurred There" on the balance sheet of the right arising by "total incurred the debt" and "total incurred There" on the General diary last month.
The accounting logging process in the form of accounting general journal is shown on the diagram number 01.
Article 32. Logging accounting in accounting computer set up on the computer must be fully specified targets for each sample. End of the accounting period (month, quarter, year), after you have completed the Windows key as specified for each type of window, the accounting unit of execution have to print out the entire paper Ledger General Ledger details, and must play into the book, signed, stamped, certified by the heads of units such as the window up by hand.
1. basic characteristic of this form of computerized accounting basic characteristic of this form of computerized accounting is the accounting work done under an accounting software program on your computer. There are many accounting software programs vary in technical features and standards, conditions apply. However, the unit's accounting software accounting professional execution the selection unit must be designed according to the principles of the accounting General Journal form. Accounting software but does not display the full accounting logging process but must ensure in full accounting and financial reports as prescribed.
Form of computerized accounting applied in the unit to ensure the following requirements:-there are enough of the General Ledger and accounting detail required to meet the prescribed accounting requirements. The General ledger must have adequate regulatory elements of the accounting regime.
-Implement the regulations on logging, open the Windows, window locks and fixing accounting pursuant to the accounting Act, documents guiding the implementation of accounting and Law of this circular.
-Business accounting software civil judgment enforcement must meet standards, conditions of the accounting software by Ministry of finance regulations, must match the requirements management and application conditions of the civil enforcement agency.
2. The type of Windows Forms of computerized accounting accounting software is designed in the form of Accountant General log should will have the kind of book this accounting form. The unit can sample design similar accounting records by hand, however to ensure the prescribed content.
3. the accounting logging process in the form of computerized accounting-accounting daily based on accounting documents or documents of accounting synthesis Tables of the same type have been tested, defined the debit account, the account credited to enter data into the computer according to the table logo design, available on accounting software.
According to the procedure of accounting software, the information is entered into the machine by vouchers and automatically entered into the General Ledger (Ledger and the Windows, detailed accounting card related).
-Last month (or at any point in time of need), accountants make the tags window and financial reporting. The contrast between the aggregated data with detailed metrics are done automatically and always guarantees chínhxác honesty, according to the information that has been entered in the States. The accountant can examine data collation, between accounting books with the financial report after having printed paper.
End of the accounting period accounting books be printed paper, close the book and made the legal procedure under the rules of accounting records by hand.
The accounting logging process in the form of computerized accounting is shown on the diagram number 02.
Article 33. Fix the errors on accounting books 1. The flaws in the process accounting logging is corrected according to one of the following methods: 1.1. The main improvement method: used to fix the errors by the red ink by removing tiles place the wrong record but still can see clearly the wrong content. On the spot the deleted record numbers or letters correctly by common squid, the signature must be certified by the chief accountant or person in charge of accounting next possible fix.
This method applies to the following cases:-errors in interpretation, not related to the reciprocal relations of the account;
-Errors do not affect the total amount.
1.2. Method of recording negative numbers: write negative number divided into two cases: 1.2.1. The case of the wrong record reciprocal relations account: this case fixing by two mathematical pen: pen-write in red ink in true reciprocal relations have scored wrong to cancel journal entry has the wrong record;
-Record journal entry by common squid according to the reciprocal relations of the economics profession.
1.2.2. The case properly reciprocal relations account but the amount greater than the amount on the voucher or the amount in duplicate book many times. This case record a journal entry by red ink to adjust reduce the money disparity was greater than on the book vouchers or amount to coincide.
When using the write method of the sound to fix the wrong number, they must set up a "certificate from the revised" by the Chief Accountant to sign.
1.3. additional recording method: this method is applicable to the case proper attribution of reciprocal relations account but the amount less than the amount of logging on certificate from either the omission does not the public enough amount stated on the voucher. The repairs under this method is set to "certificate from logging" revised by the chief accountant or accounting charge to sign, then the additional record accounting by common squid difference compared to the missing documentation.
2. The errors discovered after the closeout, financial reporting: after the closeout of financial reports, or when work inspectors, inspection, audit and was of the opinion, if any official conclusion decided to fix back the figures on financial statements related to the recorded data, the accounting unit shall revise the design book payment by the method of fixing the accounting book and correct the balance of the relevant accounting account. The repair is done directly on the accounting books of the year (the time incurred career service) at the same time must note on the bottom line of the ledger book locked the previous year for convenience of reference, check.
Article 34. Fix accounting in the case of computerized accounting In the accounting log cases by computers to repair errors then follow one of the methods is the method of recording negative numbers and additional records, but must comply with the following rules: 1. If errors are detected when not send financial statements to level up on the repair allowed users next to the window on the computer;
2. If errors are discovered after the print window and send the report to level up on then on the window were printed according to the wrong case that uses one of the methods above to fix this page on printed book page, then proceed to fix the wrong spot on the air and in the new window sheets again. New window print out sheet must be attached to the old window sheet was corrected by hand to convenient for checking, control.
Article 35. The key accounting 1. The key is the public ledger window to count out the total incurred the debt side, parties and last balance of each account or accounting of incomes and expenses, total funds, import, export, inventory.
2. lock time accounting: accounting final and last annual accounting degree, after having reflected all the vouchers in States accounting, to lock the accounting books. Private shared cash fund to fund key at the end of each day. In the case of the accounting unit has sudden inventory or splitting, merging, terminate the operation then must also lock the accounting books.
Article 36. Ledger key sequence 1. Check reconciled: 1.1. End of the accounting period, after reflecting off accounting arising in the period, accounting for the projection between the figures on the vouchers with figures were logging, between the relevant Windows data with each other to ensure the correct match between the figures on the vouchers with data logging and were among the shared together.
Proceed to the toll incurred on Ledger and accounting details.
1.2. From Windows, detailed accounting card index General details for these accounts are recorded on multiple Windows or window page.
1.3. The conduct of all public Debt incurred, plus the number of resulting There of all the accounts in the Ledger view equally and with total incurred above the General log. Then proceed to collate data on the Ledger with figures on the window details or detailed synthesis Panel, between the accounting data with figures of the Treasurer, the store keeper. If the insurance of the joints properly will conduct the official Windows key. The case of variances to determine cause and handle until the joint properly.
2. Windows key sequence: 2.1. Guys a horizontal line below the last line of business records of the accounting period the half line. Then write the number arises in the States plus the bottom line was the perpetrator;
2.2. Documented public line incurred estimated the previous period (number of accumulated from the beginning of the quarter, or the beginning of the year to the end of the previous period) plus line next arose in the period;
2.3. the plus Line arises accumulatively from the beginning of the year, or early next quarter final exams;
Last balance line, calculated as follows: last month's balance = balance + first month Of Debt incurred during the month-Of balance month Had arisen There last month = balance Have early May Have incurred in January + number-Of the debt incurred during the month of 2.4. After the computer was the balance of each account, any outstanding accounts shall record the Debt column, account balance so the record racks.
2.5. Guys 2 adjacent lines (= = = = = = = =) at the foot of the last quarterly balance;
2.6. Private some detailed book structured columns arise, arise There and the balance (or import, export, or currency, existing funds, ...) then the balance figures (or exist) is not written to the total of line arises that the record on the line of "final balance" under the plus line incurred last month.
After the key accounting, logging men have to register under the 2 lines and Chief Accountant must check to ensure the accuracy, balance and sign. Then the heads of the unit check and signed on the bottom line of the Windows key on the ledger to the certificate of legal data tags window.
Article 37. Directory of accounting books, accounting books, explaining the content and methods of logging performed as specified in annex No. 3 attached to this circular.
D. FINANCIAL REPORTING SYSTEM Article 38. Financial statements, management accounting reports civil enforcement 1. Report report on execution activities include:-financial reporting;
-Management accounting reports.
2. Requirements for financial reports and reports management accounting report must be established in accordance with the prescribed form, reflect the full range of indicators have been defined for each type of report;
Data and methodology the indicators in the report should be implemented uniformly in the accounting unit agency execution services facilitates the work of synthesis, analysis, testing and data collation;
The indicators in the report must ensure consistency, relative complement each other in a systematic way, for continuous research, analysis, reviews the results of operation execution;
Data must be accurate, truthful, objective and must be aggregated data from accounting after the check, and the key accounting books;
The report must be set fully, correctly set term, the full report for each destination.
Article 39. The responsibilities of each unit in the preparation of financial reports, filing, reporting management accounting accounting units business civil enforcement (Bureau and Bureau level level) quarterly financial reports, and submit the report to the superior accounting units;
The accounting unit on the upper level (the level the Bureau and Bureau) is responsible for establishing general quarterly financial report, five from the accounting unit business execution.
Article 40. The term established, deadlines and where to get financial statements, management accounting reports execution 1. Financial reporting term, management accounting reports-financial reports established by States, year;
-Management accounting reports established by States you or at the request of management;
-When the separation, merger, terminate the operation must establish financial reports at the time have decided to split, merged, ending the operation.
2. The time limit for the submission of financial statements, accounting Administrator reports: 2.1. Quarterly financial report:-civil enforcement Bureau sent the enforcement Bureau at the latest is 10 days after the end of the quarter;
-Civil Enforcement Bureau sent the enforcement Directorate, the Ministry of Justice is at the latest 15 days after the end of the quarter;
-Civil Enforcement Bureau reports to the Minister of Justice (send Service plans-financial evaluation) at the latest 30 days after the end of the quarter.
2.2. Financial year:-civil enforcement Bureau sent the enforcement Bureau at the latest on 10 of the first accounting year after;
-Civil Enforcement Bureau sent the enforcement Directorate, the Ministry of Justice of 15 September of the first year following the accounting period;
-Civil Enforcement Bureau reports to the Minister of Justice (send Service plans-financial evaluation) at the latest 30 days following their first-year accounting period.
2.3. management accounting: reporting-the reporting deadlines management accounting according to the instructions in Appendix 4.
-For the management accounting reports by the General Directorate, civil enforcement Bureau Guide, the time limit for submission of the report by the General Directorate, Department regulations.
Article 41. Portfolios, model financial statements, management accounting reports, explaining the content and methods of financial reporting, management accounting reports made under the provisions of annex 4 attached to this circular.
III. IMPLEMENTATION Article 42. Transfer accounting General Director of civil enforcement Bureau, in coordination with the Director of planning and finance, Ministry of Justice instructed the civil enforcement agencies convert local data from accounting system under the old accounting regime to the ledger system issued herewith.
43 things. Implementation: 1. This circular takes effect from October 1, 2010. The regulation of the accounting profession mode execution is issued decision No. 572/2004/QĐ-BTP dated 25 October 2004 of the Minister of Justice and is modified and supplemented by decision No. 9/2007/QD-BTP on October 8, 2007 by the Minister of Justice of the most effective from the date of this circular effect.
2. the Director of the accounting and auditing mode – the Ministry of finance, Director of financial planning-Ministry of Justice, the General Director of the enforcement Bureau and the heads of the relevant units responsible for development, implementation of this circular Guide./.