Circulars of the accounting profession and food business under a new mechanism _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ according to the agreement of the Ministry of finance, from 1972 to the present formal wage sector applies accounting account system under decision No. 599 LTTP/Ministry of food TV. To date some of the content specified in the decision no longer fit. To navigate to the accounting profession and food business under the new trading mechanisms, ensure consistency in terms of accounting, Finance Ministry additional instructions some content of food industry accounting as follows: A-ACCOUNT REGULATIONS USED in the FOOD INDUSTRY the units based on the characteristics of production operations to use the number of the account for appropriate industry regulations, combined with the following amendments: 1. NOT to USE the MEMBER account 22 "costs of transportation, business and postal service".
-Account tax "machining" 32-42 account "discount merchants and the difference between the actual price and the import price warehouse"-49 account "income on transport, business and postal service" to reflect the content in the Member 22, 32, 49 far regulations reflect in your account.
II. MODIFY The CONTENT Of An ACCOUNTING ACCOUNT NUMBER 1. 23 account "secondary producer": reflecting the cost and income of production activities, food processing (including outsourced processing, and processing for outside), transport operations, service, overhaul and LOAN liquidation.
Open 23 2 account details:-the production, processing, processing-transport services.
2. The account 30 "business in addition to basic" add content rules to reflect costs and income on sale of byproducts recovered (husk and other scrap).
3. Account 41 "goods", in addition to the content have defined previously, this account also reflects all fluctuations of the supplies of goods bought on sale by trading prices for food purchased by the price agreement.
-2 41 account account: account 41.1 "Primary account" food 41.2 "supplies of goods" goods enter the warehouse computer according to the actual purchase price, when actual measured output by an average of each of the goods on the basis of ensuring the total value of export goods inventory in the month plus the total value of inventory goods last month is equal to the total value of the goods, plus beginning inventory the total value of goods enter the warehouse in October.
4.44 account. "Free circulation": in addition to the contents specified previously, this account also reflects the expenses related to the process of business supplies, goods.
-2 44 account account: account 44.1 "premium food" Minor clause 44.2 "materials of the goods".
To determine the results of operations of each type of goods, the open window units charge details circulation accounting for each type.
-Food Cost for inventory distribution by item 4, including freight, selective packaging and preservation charges allocation according to the weight of goods, private bank lending interest rate allocation under the worth of goods.
5.46 accounts "consume", adds the following: + Selling materials, goods + sales production, raw materials, spare parts, scrap metal and other materials.
46 account have 3 Primary account primary account: 46.1 "food" Sub account 46.2 "materials, the goods".
Sub paragraph 46.3 "other consumption".
B-ACCOUNTING the BUSINESS PRODUCED by the FOOD INDUSTRY: i. ACCOUNTING of GOODS BOUGHT on purchasing food from agricultural tax sources, from the irrigation services fees, the plough and other purchase-based on the value of food warehousing, record: 41 "goods" of TK Debt (41.1) (Recorded by the purchase price payable by the seller) has a TK 60 "payment with the seller"-when the payment of the purchase money to the seller, recorded: debt payment with 60 "TK sellers" Have short term Loans "93 TK Bank" or TK, TK 70 51 ...
-Food case purchase of farmers directly paid in cash, based on the value of food purchased on the importing inventory, record: TK 41 Debt "the goods" (41.1) Are TK 50 "Cash Funds"-case payment units purchase with food supplies and goods for the price agreement with the seller, the following accounting + based on the value of supplies, goods charged, write: TK 46 Debt "consume" (46.2) Have TK 41 "the goods" (41.2) + base on the value of food warehousing, record: 41 "goods" of TK Debt (41.1) Are TK 46 "consume" (46.2) food value enter the warehouse, TK 41 debit is the output supplies the goods to pay for food or warehouse entry number according to the actual deal prices buy food.
2. Supplies of goods bought on business rates:-supplies of goods purchased on the importing debit warehouse TK 41 (41.2). There are TK 60 according to the actual purchase price. The case supplies about not warehousing company that supplies keep households also recorded: debt, have 41 TK TK 60 at the same time open the Windows private repository.
Food and supplies and goods bought in to the detailed accounting for each item. The detailed accounting for each source to buy depending on the requirements of the unit.
II. ACCOUNTING of GOODS SOLD the accounting process to consume the goods according to each sale method are as follows: 1. within the wholesale sector: + case sold in form of delivery according to the contract for the buyer, based on the value of the goods have been delivered.
TK 45 debt "the goods were delivered, and lao service completed" Have TK 41 "goods" or TK, TK 44-12 (if the packaging and shipping charges buyer bear)-outgoing Goods is defined as consumption when receiving advance sales the buyer paid or acknowledged the purchasing party :

TK debt 93 "short-term Bank Loans" or TK TK 64 51, owes debt.
 (Record sales)
There are TK 45 "goods have been delivered, and lao service completed" (Recorded the value of packaging and shipping charges subject to buy-side).
-The number of rows transferred last month have been identified as consumption: TK 46 Debt "consume" that TK 41 "the goods" (according to the actual average purchase price). At the same time by accounting currency bank notes: TK 64 checkout "with Debt buyers" Have TK 46 "consume" 2. Retail food for staff officers, and other objects based on the submission of paper money and sales report: debt Fund cash "50" or TK TK Has 46 56 debt "consumed" if any excess money sales: + Admit money sales, reflecting the amount overpaid to enter Earth orbit TK: debt Fund Has cash of TK 50 "84" supplies, lack of assets, pending "(84.2) + money sales, reflecting the amount pending shortage: debt TK 84" supplies, lack of assets, pending "(84.1) Have TK 46" consume "(46.1) at the same time reflects the value of food already consumed : TK 46 Debt "consume" (46.1) Are TK 41 "the goods" (41.1) food sold must be detailed for each accounting item; the detailed accounting for sale objects depending on the requirements of the unit.
III. PROFESSIONAL ACCOUNTING PRODUCTION 1. Production: production in food industry mainly operate garbage police paddy production and food processing.
Product manufacturing, fabrication of 6 items:-the main raw material-extra material, fuel,-wages and BHXH-depreciation LOAN-management costs and other expenses.
This professional accounting sequence as follows:-When exporting the goods, raw materials for the production, recording TK 23: debt "manufacturing" that TK 41 "goods" or TK 11 the costs related to the production, noting: "extra production 23 TK Debt" Has 50 "Cash Funds" (or TK 51, 6, 12) – when the product has been checked according to the actual cost of warehousing Note: TK 41 Debt, "the goods" (41.1) Owed TK 05 "raw materials and materials" (05.1, 05.7) Have TK 23 "production".
Nừu parts manufacturing accounting hole, the interest rate, then the product enter the repository according to the stipulated price, TK 41 debit, debt may Have TK, TK 23. Last month determined the results produced:-If the interest rate on record: 23 "extra production TK Debt" Have openings and "99" TK-If the reverse record losses: debt, Had 99 TK TK 23.
Milling operations accounting should note the following points:-the materials get husking (such as grains of rice) are reflected in the TK 002 "of materials received custody"; costs incurred debit husking TK 23, TK Has 50, TK 51...; income due to milling for external with two cases: + recovery of by-product and not taken public money: debt record TK 05 "raw materials and materials" (05.1, 05.7) Have TK 23 "production".
+ Collect money and pay for extra guests, record: 50 Debt Fund cash ", or" There Are 51 TK TK 23 "extra Extra" food production is charged for is reflected in the TK 002 "of materials get kept households".
-Outsourced milling operations reflected in the TK 23, TK 23 debit traffic export grains, there are TK 41; Rice recovered enter debit warehouse TK 41, there are TK 23 (measured the output of paddy husking as required).
-To calculate the simple and uniform accounting work for milling operations from paddy rice output, the regulation of rice milling is done enter the depot are calculated according to the price of paddy production when the average soldier with the output of paddy to milling in the States. The total costs of milling (not including value of paddy) is the actual price of the product recall (husk, Bran, ...) to enter the warehouse.
2. active transport: includes internal transport and transport in addition to the tax.
The price of transport of 6 items:-salaries and BHXH of driving, car accessories-tire-fuel-costs-the cost of frequent repairs.
Professional accounting sequence are as follows: The cost of transport services, record: 23 "extra production TK Debt" Have fuel "or" TK TK 5, 50, 51.
Transport revenue, record: TK 64 checkout "with Debt buyers" or TK 44, 79 Have TK 23 "manufacturing".
Last month identified active transportation results, if the interest rate credited: "extra production 23 debt-TK" TK 99 "interest and Have holes". Nừu contrast: record Debt hole TK 99, there are TK 23.
IV. FINANCIAL RESULTS And ACCOUNTING PROFIT DISTRIBUTION 1. According to current business practices, the food industry must identify the hole, interest rates sales for the following categories:-food-supplies of Goods Carried interest (or holes) sales are determined by the following formula: real lãiDoanh sốTrị vốnPhí circulation sales price = seller real currency-of-distribution for selling out. Selling out.
To determine the business results for each type of goods, the end, the whole business costs have to be allocated for food and supplies 2 types of goods sold and inventory.
Circulation expenses allocated for every sold Note: TK 46 Debt "consume" that TK 44 "Free circulation" The real interest rate of transfer, debit sales TK 46 "consume" that TK 99 "interest rates and losses".
If the hole, scored reverse journal entry on: debt, Had 99 TK TK 46. According to current business practices, the food industry is not clearing holes, if the hole unit must compensate.
2. profit distribution accounting made under the regulations.
This circular has effect from 1 July 1989.
Proposed the Ministry of agriculture and food industry popularity, directing and inspect the unit food business in the industry and the local implementation.