Accounting circulars apply for State reserves _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base accounting Law No. 03/2003/QH11 on June 17, 2003;
The base national reserve Ordinance No. 17/2004/PL-UBTVQH11 on 29/4/2004;
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 decision No. 106/2009/TTg dated 20/8/2009 regulating the functions, duties, powers and structure of the State reserve Bureau directly under the Ministry of finance;
Accounting mode base career Administration attached to decision No. 19/QD-BTC dated 30/3/2006 of the Minister of finance.
The Ministry of finance accounting guidelines apply to State reserve units as follows: i. GENERAL PROVISIONS 1. Accounting state reserve activities is collecting, processing, testing, analyzing and providing economic, financial information in the form of value, labor time and artifacts in a systematic way the information in order to manage data, closely monitor effectively capital , funding source, Fund and use the materials, assets, revenue estimation Executive situation, operation and implementation of the standards and norms of the State in the State reserve unit in the Ministry of finance and other ministries. At the same time providing economic, financial information for objects that use the information according to the provisions and implementation of management accounting, as required in the internal management accounting units.
2. Subjects of application object to apply the mode consists of the accounting unit: agencies Of the State reserve (hereinafter referred to as the General Department); The State reserve areas (hereinafter referred to as the Department); The State reserve Bureau (hereafter referred to as the Agency); Other units directly under the General Directorate of State reserves;
The reserve units in the ministries directly manage, preserve the row state reserve is responsible for organizing, tracking, accounting as prescribed by law; make up and submit financial reports as stipulated in section 2, Appendix No. 4 this circular.
3. The reserve accounting unit State held the work of accounting, accounting system and the accounting work in accordance with the accounting Law, Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the law applicable in the field of accounting accounting state (hereinafter referred to as the Decree 128/2004/ ND-CP dated 31/5/2004), the text of current accounting law and the provisions of this circular.
4. Tasks of the accountant of the State reserve activities-collecting, processing, testing, analyzing and monitoring give information revenues-chi State reserve activity, internal activities, resources, funds, debt, money, materials, goods, the debt and the payment of internal accounting unit;
-Perform checks, control estimation Executive of incomes and expenses, implementation of the economic, financial targets, regulations on the standards and norms of the State of the industry, check out the management and use of materials, assets, the funds in the unit, check the Executive discipline situation currency lodging budget superior, under the rules and payment discipline and observance of the regime, the State's financial policy;
-Monitor and control the traffic situation estimation for estimation units, Executive situation estimation of incomes and expenses and settlement of the subdivisions;
-Prepare and submit timely financial reports, accounting reports for the management and administration of financial regulatory agencies;
-Provide information and necessary documents for inspection, audit and for the construction of estimation, building costs, analyze and evaluate the effective use of the funds, capital, funds in the unit.
5. content content accounting jobs accounting jobs accounting unit in the State reserve, including: 5.1. Accounting revenues reflects in full, in time the revenues on selling reserves, currency operation services and other revenues generated in the unit.
5.2. Accounting-expenditures reflect expenditures for regular activities, not often, the cost of import, export and storage inventories, the genus XDCB, the investment programme, the project according to the approved estimates and the settlement expenses;
-Reflect the expenses of the operation of the service, on the basis of which to determine the results of operations of the service.
5.3. the accounting of money, materials, goods and debts-the existing number and reflect the situation in capital sorts fluctuations in the money of the unit include; Vietnam funds, foreign currency, gold and silver precious metal and gem certificate with prices at the unit's funds or send in the State Treasury, the Bank (if any), the money is transferred;
-Reflect the quantity, the value and the existing situation of fluctuating inventories, raw materials, materials, tools, other tools in the unit;
-Reflect the advance, short term financial investments, debt situation and the payment of the debts of the objects in and out of the unit.
5.4. fixed assets accounting reflects the number, price and worth the wear and tear of fixed assets we have and the volatility of LOAN, investment in basic construction and repair of the assets in the unit.
5.5. funding accounting, capital, the Fund reflects the existing number and situation of fluctuating funding sources that form fixed assets, capital reserves, funds the basic construction investment, operational funding, funding, funding other projects and the funds of the unit.
5.6. The accountant payable reflects the liabilities, the deductions under salaries, accounts payable, accounts payable officer budget and the payment of the advance of the Treasury, the budget settlement was moved the following year, the accounts payable, payable to the other.
5.7. Accounting the internal payments reflect the internal payments of money selling reserves, capital reserves, funds, goods movement and other internal payments.
6. Accounting period accounting period include: accounting period of the year, accounting period.
-Year accounting period of 12 months, from early January to the end of December 31 of the calendar year; accounting period the year coincides with the financial year.
-Quarterly accounting period is three months, calculated from the beginning of July until the end of the first quarter of the last day of the last month of the quarter.
7. The last asset inventory accounting period of the year, before the key accounting financial reporting, which are made of materials, inventories of goods in storage, inventory assets, internal equity funds unit, collated and confirmed the existing debt of each unit of accounting to ensure that data on the accounting book match factual data. In addition the unit also are unusual inventory when delivered, merged, dissolved the unit and other cases prescribed by law.
8. Check the accounting units subject to the test unit's accounting accounting, financial agencies and the competent State bodies.
Heads of unit and Chief Accountant (or the person in charge of accounting) must obey the orders of superior accounting checks, the State Agency has the authority and responsibility to provide adequate data, the necessary documents for the inspection of accounting are favorable.
The accounting unit to perform the self test of financial accounting, as prescribed in the regulations of financial examination, accounting agencies, units have used GOVERNMENT EXCESSIVE expense attached to decision No. 67/2004/QD-BTC dated 13/8/2004 of the Minister of finance.
9. Sanctioning administrative violations of accounting Who do accounting and the related accounting work if accidentally or intentionally have violations of the law on accounting but not to the extent of violating the criminal law, the sanctioned administrative offense of accounting prescribed in Decree No. 185/2004/ND-CP on 08/11/2004 by the Government on sanctions administrative violations in the field of accounting and circular No. 120/2004/TT-BTC dated 15/12/2004 of the Ministry of Finance shall guide the implementation of the Decree 185/2004/ND-CP of. 10. Accounting apparatus the apparatus of the State reserve Bureau is organized as follows:-Of the State reserve Bureau is the unit of accounting II;
-The State reserve area, the Center for professional training of reserve, Office Of the Bureau of accounting unit is level III;
-The State reserve Bureau is the unit directly under the accounting state reserve area by the State reserve Bureau regulations.
11. Chief accountant or accounting charge was made chief accountant or accounting charge and who do accounting of the State must reserve unit under the standards, conditions of Accounting Law, Decree No. 128/2004/ND-CP dated 31/5/2004 and circular No. 50/2005/TTLT/BTC-BNV on 15/6/2005 of the Ministry of finance The Interior Ministry of standard instructions, conditions, procedures, appointment, replacement and compensation chief accountant, in charge of accounting in the accounting unit in the field of accounting.
II. SPECIFIC PROVISIONS 1. Accounting systems: 1.1. The content model of accounting vouchers and accounting apply to other units Of the State reserve Bureau must follow the right content, the method of establishment, signed the documents in accordance with the accounting Act and Decree No. 128/2004/ND-CP dated 31/5/2004, Government decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of finance , other legal documents related to accounting and the provisions of this circular.
1.2. template systems accounting system of accounting forms to apply for other units Of the State reserve, including:-accounting vouchers issued by decision 19/2006/QD-BTC dated March 30, 2006 of the Minister of finance, including: + Labor wage norms;
+ Target materials;
+ Monetary targets;
+ LOAN targets.
-Specific accounting units of the State reserve Bureau issued herewith;
-Accounting vouchers issued in the text of the relevant law.
1.3. Establishment of accounting-All economic, financial and business related to the activities of the unit are to establish accounting accounting. Accounting only once for an economic, financial services;
-Content documents must be clear, honest with our businesses in financial economics;

-The written word on vouchers should be clear, not erasing, not written off;
-The amount written in words must match, true to the amount written by number;
-Accounting must be established sufficient contact as defined for each of the vouchers. For more evidence of establishment must be set once for all upon the same content by computers, typewriters or written paper cage coal. Special circumstances must establish more but can not write once all the vouchers you can write two times but the content all related documents must be the same.
The accounting was established by computers to ensure regulatory content and legitimacy for accounting. The accounting used as a base to direct the accounting logging must have credit accounting.
1.4. Signed the accounting of all accounting must have enough signatures under the title regulations on new vouchers worth implementing. Private electronic documents must have a digital signature as defined by the law. All signatures on accounting vouchers must sign with pens or pens, not signed by red ink, with a pencil, or engraved accents available signatures, the signatures on the accounting used to spend money to sign for each contact. The signature on the certificate from a person's accounting must unify and must be the same with the signature had registered as a rule, cases are not registered, then the next signature signature is consistent with the signature of the times before that.
The accounting unit has not appointed or not yet eligible for appointment, the title chief accountant must then sent the person in charge of accounting for transactions with the Bank, signature KBNN chief accountant was replaced by the signature of the person in charge of accounting units. The person in charge of the accounting is done properly the duties, responsibilities and rights regulation for chief accountant.
Signed by the heads of units (or authorized person), of the Chief Accountant (or authorized person) and the closed sign on the voucher must match with the signature and stamp are also registered in the value of the Bank or KBNN. Signature of accountant on the vouchers must be the same signature in the registry template signature. Chief Accountant (or authorized person) was not signed "authorized" by the heads of units. Authorized users are not authorized for other people.
Other units Of the State reserve Bureau must open the registry sample signature of the Treasurer, storekeepers, the accountant, Chief Accountant (and authorized), unit heads (and authorized). The registry template signatures are numbered pages, stamped by the unit heads (or authorized person) manages to inspect facilities when needed. Each person must sign the three sample signature in the registry.
Not signed accounting when records or have not scored enough content vouchers under the responsibility of the person who signed. The signing hierarchy on accounting by units heads regulations consistent with law, regulatory requirements, ensures tight control, the safety of property.
1.5. The sequence rotated and checking accounting documents all the accounting by units or from the outside turning to all must focus on the Accounting Division units. The accounting department to check out the full accounting that examination, and only after verification of the legitimacy of the new vouchers to use evidence from which to record the accounting books.
1.5.1. The sequence rotated accounting including the following steps-making, receiving, handling the accounting;
-Accountant, chief accountant to check and sign the accounting or the heads of units signed as prescribed in each sample vouchers (if available);
-Classify, arrange accounting, credit and accounting records;
-Storage, preservation of accounting.
1.5.2. test sequence accounting-check clarity, honesty, full of the norms, the elements notes on accounting;
-Check the legitimacy of economic, financial and business arising scored on accounting; Reconciled accounting with other related documents;
-Check the accuracy of the data, information on accounting.
When checking the accounting if the detected violations of the policy, the mode, the rules on economic management, the State's finances, to refuse to perform (export funds, payments, output, ...) at the same time the report immediately in writing to the heads of units to handle promptly in accordance with current legislation.
With regard to the accounting establishment is not correct procedure, contents and numbers is not clear, the person responsible for checking or logging to pay back, asked to do more procedures and adjust the then new logging as a base.
1.6. accounting off The Vietnamese accounting records in a foreign language, when used to record accounting in Vietnam must be translated into Vietnamese. The certificate from the less arising or to arise many times but have not the same content, then you have to translate the entire accounting content. The certificate from the arise many times, has the same content, the first to translate the entire contents, from the Second Edition onwards only translate the content mostly as: name name, unit and individual, unit and individual names, the economic content of the document, the title of the person signing on vouchers. The translator must sign, stating the name and responsibility about the content translated into Vietnamese. A certificate from the Vietnamese translation must be attached with a foreign key.
1.7. the use, administration and accounting template in all units Of the State reserve Bureau must use uniform accounting model required type specified in this circular. In the process, the unit is not to be modified in the form of the documents required. For model accounting in addition to the guide type content 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.
Sample print vouchers available must be preserved carefully, not to spoil, rot. Czech and valuable papers must be managed like money.
For accounting forms, which can buy or sample design (for the accounting Guide), Auto print, but must ensure that the content of the documents specified in article 17 the law and accounting rules regarding certificate from this circular.
1.8. The accounting unit uses electronic vouchers for financial operations and accounting records must comply with the provisions of the law on electronic documents.
Directory of sample documents, accounting, content and interpretation of accounting methods comply with the provisions of Appendix 1 attached to this circular.
2. the account 2.1 accounting system. Account accounting accounts and system accounts 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, continuous control system, the situation of the property, to receive and use the funding due to State budget, reserve funds and other funding sources; income situation, operations, results of operations and the other accounts in the State reserve units.
Accounting account is opened for each object accounting separate economic content. The entire accounting accounts used in the accounting reserve units formed the account system of accounting. The Ministry of finance regulation uniform accounting accounts system apply to all units in the system of State reserves in the country. Account accounting system applied to this unit by the Ministry of finance regulation uniform on account type, account number, symbol, name and contents of each account.
Account accounting system applied for the State reserve unit was built based on the system of the account of the accounting mode career administration issued decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of finance, has been detailed by decision No. 2088/QD-BTC dated July 11, 2007 and features professional activities reserved to the State. The account system is built according to the principles based on the nature and content of the activity of the State reserve unit, combining the use of principles of classification and coding of the system accounts business accounting system and the accounting of State accounts, in order to: + meet the requirements to manage and control spending of State budget funds , the State capital, reserve fund, public funds, and satisfy the requirements of management and use of funds of the unit;
+ Fully reflects economic activities, financing of the State reserve units according to the type, field, consistent with the organizational model and the nature of activities;
+ Meet the requirements of information processing by means of calculation by computer and fully satisfy the needs of the unit and of the State administration.
Account accounting system applied for the State reserve units include the accounts in the balance sheet accounts and the external accounts balance sheet accounts.
The accounts in the balance sheet account reflects all economic, financial and business arising under the accounting object includes properties, source property formation and the process of using the assets in the unit. 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.
The external accounts balance sheet account reflects the existing assets in the unit but not in the ownership of the unit (such as outsource asset, get, receive, hold, hold ...), the economic indicators have been reflected in the accounts in the balance sheet accounts but need to cater for the Tracker requirements , such as: the value of tools, durable tools are used, the worse the type genus, estimation of activities was delivered ...
The logging principle 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.
2.2. Classification of account and accounting systems

Account accounting system applied to the units of the State reserve by Ministry of finance regulation consists of 7 categories, from type 1 to Type 6 is the 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.
2.3. Select apply account system in State reserve units are based on the system of accounting account issued this circular to choose Accounting accounts system apply to the unit. The State reserve Bureau added the accounts level 2, level 3, level 4 (except accounting accounts that the Finance Ministry has stipulated in the system of accounts and accounting) to serve the requirements of the unit.
The case Of the State reserve Bureau needs to 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 and accounting regulations by the Ministry of finance, the Ministry of finance must be approved in writing prior to implementation.
Accounting accounts catalog, explaining the structure, content and methods of accounting the accounts comply with the provisions of Appendix 2 attached to this circular.
3. the accounting system 3.1. Ledger ledger used to take notes, the system and kept the whole economic, financial services had arisen under the economic content and sequence of time related to the accounting unit.
The State reserve units are to open the accounting books, records, manage, preserve, store accounting books in accordance with the provisions of the accounting Act, Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the law applicable in the field of accounting accounting state Decision No. 19/2006/QD-BTC dated 30/3/2006 of the Minister of finance, other legal texts of accounting and this circular.
For the accounting unit on the outside of the opening book and asset tracking using level of direct funding to open the accounting to track the allocation of General estimation, the use of funding and the funding of the subdivisions to general financial reports on the use of funding and the settlement with the Agency upper level management and Board level financial organs. The opening and accounting data of the accounting unit directly under the accounting unit level III because of the accounting unit on the upper level of the accounting unit level III decision.
3.2. The type of Each ledger accounting unit only has a system of accounting for an accounting period of the year. Accounting books are: General Ledger and accounting details.
Accounting books must ensure full reflection, timeliness, accuracy, integrity, continuity, having the entire system operation management situation, reserve and use property, the capital reserve to provide the information necessary for the management and administration of the State reserve.
Absolutely not to out any ledger account currency, the genus of the active reserve and any property, any capital of the accounting unit in all forms.
3.2.1. General Ledger to Ledger notes the economic, financial and business arising under the economic content (according to accounting accounts). Figures on the window That reflects the general situation of the property, funds and the use of sources of funding. On the window That can match the recorded sequence of time arises and the content of economic, financial and economic services.
Ledger to reflect fully the following: + date of logging;
+ Number and date of the accounting used for logging base;
+ Summary of the content of the economic, financial and business arising;
+ The amount of economic, financial and business arising under each of the economic content (written on the Debt side, parties have accounts).
3.2.2. Windows, detailed accounting card card, detailed accounting Book used to record details of the economic financial services relating to accounting objects as required to manage that Ledger has not reflected it. Data on the detailed ledger provided these details serve for the management in the internal unit and the computer, set up the only goal in the financial statements and report.
Detailed ledger contains the following: Windows + name;
+ Date of logging;
+ Number and date of the accounting used for logging base;
+ Summary of the content of economic, financial and business arising;
+ The amount of the economic profession, finance;
+ The other criteria based on the requirements of management and accounting requirements of each object distinct accounting ledger template that each had the only goal management and private structures.
3.3. accounting form for accounting form applicable perform unified accounting form "certificate from logging" for all of the accounting unit of the State reserve.
3.3.1. basic characteristic of this form of accounting certificate from logging characteristics of this form of accounting certificate from logging is the logging of synthetic accounting is based directly from the "certificate from logging". Evidence from log sorting system, and determine the content of the record industry, debit service economy, finance has arisen. The Ledger records based on Evidence from the logging will be separated into two distinct processes: + sequence Record time of economic, financial and business arising on the registry certificate from logging;
+ Record according to the economic content of the economic, financial and business arising on the Ledger.
3.3.2. The types of accounting books + certificate from logging;
+ Registry certificate from logging;
+ Ledger;
+ The Window, card accounting details.
3.3.3. The content and procedures for logging in the form of accounting certificate from logging-daily or periodically, based on the accounting documents were examined to establish certificate from logging. With regard to the economic, financial and business arising regularly, have the same economic content be used to establish "general accounting of the same kind". From public figures on "General Accounting Tables of the same type" to set certificate from logging. Certificate from logging after finishing move to chief accountant or accounting or curator who was chief accountant delegation signed then transferred to General Accounting Division to the registry certificate from logging and log.
-Last month after having recorded evidence from logging in, to the registry certificate from logging and Ledger, accounting Ledger to computer courses conducted out of Debt incurred, number arises There and last month's balance of each account. On the Ledger, calculate the total amount of the economic profession arises in the month. Based on the registry certificate from logging and Ledger, after checking, joints, properly using metrics to establish "balance sheet of arise" and financial reporting.
The detailed accounting Cards, Book: based on the accounting or accounting vouchers enclosed "General Accounting Tables of the same type" used to write to the Windows, detailed accounting Cards according to the requirements of each Member. Last month the Windows key, card details, accounting data is retrieved after the tags window to establish "General details" for each account. Figures on "General details" be reconciled with the Debt incurred, number arises There and last month's balance of each account on the Ledger. After checking, joints, properly the figures on "General details" of the account used to create the financial statements.
The accounting logging process in the form of vouchers and accounting logging is shown on the following diagram: 3.4. The responsibility of the holder and record the accounting ledger must be closely managed, clear assignment of personal responsibility and logging. Accounting books delivered to employees, the employee must take responsibility for the things recorded in the Windows during the time keeping and logging.
When personnel changes and logging, chief accountant or accounting charge is held to hand over responsibility for the management and accounting logging between the old accountant with the accounting staff. The former accountant is responsible for the whole of the things recorded in the Windows during the time keeping and logging. The new accounting officer is responsible for receipt of delivery. Minutes of delivery must be accountants or accounting charge confirmation.
Accounting to credited timely, clear, full according to the content of the window. For information, write to data must be accurate, honest, true to the accounting.
The accounting records are in order of the time of the economic profession, financially. Information, data recorded on the accounting books of the year after next to information, data on the window of the adjoining years ago. Accounting books are recorded continuously from the open window until the window key.
3.5. open ledger ledger must be open at the beginning of the year or accounting period immediately after having decided to set up and start operation of accounting units.
3.5.1. Before opening the accounting manual for use, must complete the legal procedure of the following ledger-ledger for closing the book: + cover (upper left corner) to record the name of the accounting unit, between the covers, window name, record date, may set up on Windows, Windows key, , name and signature of the person who created the window, chief accountant or person in charge of accounting and unit heads, day, month, year end log or on transfer window to other people.
+ The ledger page to page numbering from one (01) to the end page number ... and between two Windows page is stamped by the accounting unit.
+ Accounting books after complete the procedure on the new is considered legitimate.
-For the top of each sheet left book: + indicates the name sheet Windows are removable units, number of individual sheets, Windows, window name, use the name of the person, keep Windows and accounting logging.
+ The window sheets left before using unit heads must be signed, stamped and written to the registry using the card sheets.
+ The window sheets left to sort the order of the accounts and accounting should ensure safe and easy to find.
3.5.2. open book

Beginning of the year to open the book for the new budget year to receive the balance from the old year transferred to accounting and business economics right, new financing arising in the new budget year on 1/1.
-For General Ledger: the beginning of the year to transfer the entire balance of the account on The Windows of the old year to the new year's ledger.
-For detailed ledger: Ledger record details + hand can use for many years, each year a tile horizontal window to start the track for the new year. When would run out the window will move to the new detailed ledger;
+ For Windows related to currency, budget spending: figures on the window does not have to switch to the new window on the window the old year leave to continue the accounting profession and the new economy arising during the settlement, and tune the track until the finalization of the previous year is approved.
3.6. the accounting logging The accounting logging is necessarily based on the legal accounting voucher. All data recorded on the accounting books are required to have accounting legal proof. The accounting records must use pens, do not use red ink and pencil to record the accounting books. Numbers and letters are clear, systematic, ongoing scoring off the page to each of the community pages to bring the public to the page number of the next page. Accounting books are not written off, was not injected the top or the bottom, not the husband, did not override skip making the line. If not write off the page window to slash parts not recorded. Prohibition of erasing, all used chemicals to fix. When the repair window is to use the repair method as defined in the accounting Act and this circular.
3.7. Accounting Records by hand or by computer units to the State reserve is open and recording accounting books by hand or by computer.
The case made the accounting logging by computer, the selected unit to buy or build appropriate accounting software standards, the conditions stipulated by the Ministry of finance and the full expression of the specified criteria for each sample and with the right accounting form "certificate from logging". End of the accounting period after having completed the prescribed window key for each type of window, must proceed to print out entire paper General Ledger and accounting details and must play in the book. Then new legal procedures as the registry by hand for use on archive.
The accounting books by computers after the print out, close the finished book must also do the procedure specified as points 3.5.1 above.
3.8. The key accounting 3.8.1. End of the accounting period (last quarter and last year) before the establishment of the financial reporting, the unit must lock the accounting books. Private shared cash funds are locked into the end of each day. In addition to the key accounting in cases of sudden inventory or in other cases prescribed by law.
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.
3.8.2. key accounting sequence step 1: check, before the key accounting-the end of accounting period, after already reflected most of the accounting arising in States accounting, collation data between conduct on accounting (if needed) with the metric has logging , between the figures of the accounting books are related to each other to ensure the correct match between the figures on the accounting data with Windows and has scored between the accounting books with each other. Proceed to the toll incurred on Ledger and accounting details.
-From the Windows, detailed accounting card index General details for these accounts are recorded on multiple Windows or window page.
-Conduct of Public Debt incurred, the arising of all accounts in the Ledger to ensure correct joints and metric equal to the total number arising in the registry certificate from logging. Then proceed to the collation between the figures on the Ledger with figures on the detailed ledger or aggregated detail Table, between accounting data with figures of the Treasurer, the store keeper. After ensuring the correct match will carry tags accounting books. The case of variances to determine the cause and process of the right joints until the disparity.
Step 2: the Windows Key Windows key-when are guys a horizontal line below the last line of business records of the accounting period. Then write "number arising in," the bottom line was the perpetrator;
-Write next line "final balance" (December, you, years);
Write-line "marketing plus incurred estimated the previous month" from start-then write next line "the total incurred estimated from the beginning of the year";
* Line "final balance" is calculated as follows: final balance = balance beginning of period + generated Number in the States-Debt Numbers arise There in balance Have final exams = balance + number of States have arisen There in the States-the number of Debt incurred in the period after the computer was the balance of each account any outstanding account, then write to the Debt column, account balances Are then written to the column.
The last 2 guys-line adjacent to end tags window.
-Own a number of detailed book structured columns arise, arise There and the "balance" column (or import, export, "rest", or currency, chi, "exist" ...), then the balance column data (left or) write to the line "balance end" of the "balance" column or columns "Exists", or the Fund remaining "column".
After the key accounting, logging men have to register under the 2 line, chief accountant or person in charge of accounting checking to ensure accuracy, balance will sign. Then the heads of the unit check and signed to confirm the legitimacy of key accounting data.
3.9. Fix 3.9.1 ledger. When ledger discovered inscribed by hand there are flaws in the process accounting logging is not erasing lost trace information, false record data that must be corrected according to one of the following methods: 3.9.1.1. The main improvement of this method method is used to fix the errors by a tile line to delete the incorrect records place but still ensures a clear view of the wrong content. On the spot the deleted record numbers or letters correctly by the ink at the top and must have the signature of the chief accountant or accounting charge next to place this page.
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.
3.9.1.2. The method of recording negative numbers (also called the Red recording method), this method is used to adjust these errors by: recorded by red ink or record in parentheses journal entry has the wrong record to cancel journal entry has the wrong record. Record the correct journal entry by common squid instead. This method applies to the following cases:-Incorrect about the reciprocal relations between the false credit accounts have recorded accounting books that cannot be repaired by primary methods;
-Discovered flaws after the financial report submitted to the competent authority;
-Errors in that journal entry recorded in the account of the money many times or the wrong record number greater than the number of correct notes.
When using the write method of the sound to fix the wrong spot to set up a "certificate from the logging fix" by the Chief Accountant (or charge) to sign.
3.9.1.3. 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. Repairs under this method is set to "certificate from the additional logging" to additional recording by common squid difference compared to missing documentation.
3.9.2. Repair in the event log of a computer-accounting in case of detected errors before the financial year report submitted to the competent State agencies must then fix directly on the accounting books of that year on the computer;
-The case of detected errors after the financial year has been submitted to the competent State agencies must then fix directly on the accounting books of the year were discovered flaws on computers and notes on the last line of the accounting year are erroneous;
-The case of repair when logging accounting in computers are made under "record method of sound" or "additional notes" method.
3.9.3. When the report year was browsing or when work inspectors, inspection, audit and has officially concluded, if the decision to fix back the figures on financial statements related to the recorded data, the accounting unit to revise accounting and balance of the accounts of the relevant accounting by the method specified. The repair is done directly on the accounting books of the year have discovered errors, and must note on the last page (last row) of the accounting books of the previous year have errors (if the detected errors after the financial statements have been submitted to the competent State agencies) to collate , check.
Directory of accounting books, accounting books, explaining the content and methods of accounting records comply with the provisions of Appendix 3 attached to this circular.
4. financial report 4.1 System. Financial statements, management accounting reports 4.1.1. The type of the report the report on the activities of the State reserve include:-financial report and report;
-Management accounting reports.
4.1.2. 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 State reserve units, facilitating 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, repeatedly, for research, analysis, assessment and professional activities of GOVERNMENT EXCESSIVE reserves.
Data must be accurate, truthful, objective and must be aggregated data from the accounting books after having examined, collated and accounting courses.
The report must be established and the correct filing period, send the full report for each destination.
4.2. The responsibilities of the unit in the preparation of financial reports, filing, management accounting reports

4.2.1. The responsibilities of other units and subordinated to the General Directorate of the State reserve accounting unit level quarterly financial reports, and submit the report to the Unit Manager, financial institutions, the State Treasury where the trading unit to co-ordinate, collate test , adjust the accounting data related to currency, State budget expenditure and operation of the unit. The upper level accounting unit is responsible for quarterly financial report General, five from the base level accounting units and reserve units in The State, direct industry management, preservation of national inventories.
All cases corrects figures on financial reporting must be conducted from the establishment of accounting to the accounting logging stitching, make sure the mirror all financial operations of the unit.
4.2.2. The responsible ministries to manage inventories of State-State reserve units in ministries directly managing to quarterly financial reporting, active in State reserves submitted to the superior bodies.
-The ministries must aggregate quarterly reports, five of the reserve unit under the correct template and submit to Regulation Of the State reserve.
4.2.3. The responsibilities of financial institutions, tax authorities, organs of State Treasury KBNN levels, financial agencies, tax authorities and other relevant units responsible for coordination in checking, reverse engineer, adapt, supply and accounting data mining related to currency, State budget expenditure and the professional activity of the unit.
4.3. financial reporting term, budget settlement reports, management accounting reports-financial reports established by accounting period, years.
-Report of the budget established by the fiscal year's financial report accounting period the year after it has been tweaked, modified, complemented in time modify settlement under the provisions of the law report-management accounting accounting period established by you or by the case from the beginning to the completion of that work according to the rules in part five modes This accounting.
-When there is a split, split, merge, putting an end to activities of financial reporting at the time of the decision to split, split, merged, ending the operation.
4.4. The time limit for the submission of financial statements, the report of the budget and management accounting reporting 4.4.1. The time limit for the submission of financial statements and report management accounting 4.4.1.1. Quarterly financial reports and accounting unit level + branch (known as the accounting unit) filed quarterly financial reports for Local level accounting unit (known as the accounting unit level III), the time limit for the submission of financial statements because Of Federal Reserve regulations;
+ Accounting unit level III filed quarterly financial report for the State reserve Bureau (known as accounting units level II), the State Treasury of slow peers for 10 days, after the end of the accounting period you;
+ Accounting unit level II submission of quarterly financial reports to the Ministry of Finance (accounting unit called level I) and the Treasury Board granted a 20-day delay after the end of the accounting period you;
+ The ministries manage inventories filed quarterly financial report for the State reserve Bureau is slow for 15 days from the end of the accounting period.
4.4.1.2. the financial reports in The State reserve unit filed financial reports in as the deadline in budget settlement reports provided for in point 4.4.2 weather 4 below.
4.4.2. The time limit for submitting the budget settlement reports in + accounting unit directly filed report budget year for the accounting unit level III/15 at the latest 2 years after;
+ Accounting unit level III aggregate and review report year budget submitted to the accounting unit level II is the slowest days before 31/3 years later;
+ Accounting unit level II review and synthesis report submitted to the year budget Finance Ministry is the slowest days ago 30/6 years later.
4.4.3. The time limit for filing reports management accounting 4.4.3.1. Management accounting quarterly report-subdivisions established quarterly management accounting reports filed with the State reserve Bureau at the latest 5 days after the end of accounting period you;
-State reserve areas of management accounting reports filed with the State reserve Bureau at the latest 10 days after the end of accounting period you;
-The State reserve unit under the Ministry of industry, management accounting reports submitted to the General Directorate of the State reserve and the superior authority (if any) at the latest within 10 days from the end of the accounting period you;
4.4.3.2. in management accounting reports-reporting reserve management accounting in the slowest reserve filed 45 days after the end of the accounting period;
-State reserve management accounting reports filed with the State reserve Bureau is slow for 90 days, after the end of the accounting period;
-The State reserve unit under the Ministry of industry, management accounting reports submitted to the General Directorate of the State reserve and the superior authority (if any) at the latest 90 days after the end of the accounting period;
-Total State reserve established in management accounting report submitted to the Ministry of Finance (financial planning Services) at the latest by 30 June the following year.
4.4.3.3. for establishing management accounting reports for each incident, the mission was given the job of finishing the task of reporting according to your own instructions Of the State reserve.
Category report, model financial statements, management accounting reports, explaining the content and methods of financial reporting, management accounting reports made in accordance with the provisions of Appendix No. 4 attached to this circular.
III. IMPLEMENTATION 1. This circular replaces decision No 45/2005/QD-BTC dated 13/7/2005 of the Minister of Finance issued the accounting mode national reserve and have effect from the date of 01/01/2010.
2. Ministers, heads of ministerial agencies, President of the people's committees of provinces and cities under central, General Director of the State reserve Bureau is responsible for development, implementation of this circular Guide./.