LEGAL DOCUMENTS

Text information

+ Issuing authority: Ministry of Finance

+ Document type: Circular

Date of issuance: June 27, 2025

Effective date: July 1, 2026

Status: Still valid

Overview Summary

Appendix I promulgates the system of accounting document forms for enterprises and provides detailed guidance on the content and methods of recording accounting documents.

Appendix I of Circular 99/2025/TT-BTC provides guidance on accounting documents.

THE FINANCIAL	SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness
Number: 99 / 2025 / TT-BTC	Hanoi, date 27 month 10 year 2025

APPENDIX I

LIST OF ACCOUNTING DOCUMENTS AND FORMS
(Attached to Circular No. 99/2025/TT-BTC dated July 1, 2025 of the Minister of Finance)

PART A – LIST OF ACCOUNTING FORMS AND DOCUMENTS

(Click on the Form Number to download the corresponding form) (I.e.

TT	DOCUMENT NAME	NUMBER
	I. Laborsalary
1	Payroll statement	01 – Labor and Employment Agency
2	Bonus Payment Table	02 – Labor and Employment Agency
3	Overtime payment schedule	03 – Labor and Employment Agency
4	Outsourcing payment schedule	04 – Labor and Employment Agency
5	Subcontracting agreement	05 – Labor and Employment Agency
6	Minutes of contract termination (acceptance)	06 – Labor and Employment Agency
7	Statement of deductions from salary	07 – Labor and Employment Agency
8	Salary and payroll deduction allocation table	08 – Labor and Employment Agency
	II. Inventory
1	Warehouse receipt	01 – VT
2	Warehouse release form	02 – VT
3	Inspection report for materials, tools, products, and goods.	03 – VT
4	Detailed list of remaining materials at the end of the period	04 – VT
5	Summary inventory record of materials, tools, products, and goods.	05 – VT
6	Purchase order	06 – VT
7	Material, supplies, tools, and equipment allocation table	07 – VT
	III. Sellingrow
1	Consignment and Agency Payment Sheet	01 – BH
2	Counter card	02 – BH
	IV. Currency
1	Receipt	01 – TT
2	Payment voucher	02 – TT
3	Advance payment request form	03 – TT
4	Advance payment receipt	04 – TT
5	Payment request form	05 – TT
6	Receipt	06 – TT
7	Gold and currency inventory	07 – TT
8	Cash Inventory Sheet (for VND)	08a – TT
9	Cash Inventory Sheet (for foreign currency, gold currency)	08b – TT
10	Statement of expenses	09 – TT
	V. Fixed Assets
1	Minutes of handover of fixed assets	01 – Fixed Assets
2	Minutes of fixed asset liquidation	02 – Fixed Assets
3	Minutes of handover of fixed assets after repair, maintenance, or upgrade/renovation are completed.	03 – Fixed Assets
4	Minutes of the fixed asset revaluation	04 – Fixed Assets
5	Summary report of fixed asset inventory	05 – Fixed Assets
6	Fixed Asset Depreciation Calculation and Allocation Table	06 – Fixed Assets

PART B – EXPLANATION OF CONTENT AND METHODS OF RECORDING ACCOUNTING DOCUMENTS

I. LABOR AND WAGE TARGETS

Purpose: Documents related to labor and wages are created to monitor the use of working time; to track payments to employees within the unit such as: salaries, wages, allowances, bonuses, travel expenses, overtime pay; to track payments to external parties and other organizations such as: payments for outsourcing, payments of deductions from salaries, etc., and other matters related to labor and wages.
Content: The labor and wage indicators include the following forms:

(Click on the Template number to download the corresponding form) (I.e.

Payroll statement	Form No. 01 – Labor and Employment
Bonus Payment Table	Form No. 02 – Labor and Employment
Overtime payment schedule	Form No. 03 – Labor and Employment
Outsourcing payment schedule	Form No. 04 – Labor and Employment
Subcontracting agreement	Form No. 05 – Labor and Employment
Minutes of contract termination (acceptance)	Form No. 06 – Labor and Employment
Statement of deductions from salary	Form No. 07 – Labor and Employment
Salary and payroll deduction allocation table	Form No. 08 – Labor and Employment

(Click to view detailed explanation of the form) ↓

1. Payroll Payment Sheet (Form No. 01 - LĐTL)

SALARY PAYROLL SHEET

(Form No. 01 – Labor and Employment)

Purpose: The payroll sheet is a document used as a basis for paying salaries, allowances, and additional income beyond basic wages to employees, for verifying salary payments to employees working in the enterprise, and also as a basis for labor and wage statistics.
Recording methods and responsibilities

The payroll statement is prepared monthly. The basis for preparing the payroll statement includes other relevant documents such as: time sheets, product or work completion confirmation slips, etc.

Columns A and B: Record the serial number and full name of the employee receiving the salary.

Columns 1 and 2: Record the salary grade or job title, and salary coefficient of the employee.

Columns 3 and 4: Record the number of products and the amount of money calculated based on piece-rate wages.

Columns 5 and 6: Record the number of working days and the amount of money calculated based on time-based wages.

Columns 7 and 8: Record the number of working days and the amount calculated based on time-based wages or for periods of work stoppage/leave with various percentage-based pay deductions.

Column 9: Record allowances included in the salary fund.

Column 10: Record the number of other allowances that are included in the employee's income but are not part of the salary fund or regular fund.

Column 11: Record the total amount of salary and allowances the employee is entitled to.

Column 12: Record the amount of the first installment advance for each person.

Columns 13, 14, 15, 16: Record the deductions from the employee's salary and calculate the total amount to be deducted for the month.

Column 17: Record the remaining amount to be received in the second installment.

Column C: Employee's signature upon receiving salary for the second period (if paid in cash).

At the end of each month, based on relevant documents, the person in charge of payroll prepares the Payroll Payment Sheet and submits it to the chief accountant for review. After review, the sheet is presented to the director or authorized person for approval and signature, then forwarded to the accounting department as the basis for payroll payment. The Payroll Payment Sheet is kept in the accounting department of the unit.

Each time they receive their salary, employees must sign in person in the "Receipt" column, or their proxy must sign on their behalf.

2. Bonus Payment Schedule (Form No. 02 - LĐTL)

BONUS PAYMENT SCHEDULE

(Form No. 02 – Labor and Employment)

Purpose: This document confirms the bonus amount for each employee, serving as the basis for calculating each employee's income and recording it in the accounting books.
Recording methods and responsibilities

The top left corner of the Bonus Payment Sheet must clearly state the name of the unit or department receiving the bonus.

Columns A, B, C: Record the serial number, full name, salary grade, or job title of the person receiving the award.

Columns 1 and 2: Specify the type of award being considered and the amount awarded for each type.

Column D: The recipient signs to acknowledge receipt of the bonus (if receiving in cash).

The bonus payment sheet must be signed (full name) by the person who prepared it, the chief accountant, and the director.

3. Overtime Payment Schedule (Form No. 03 - LĐTL)

OVERTIME PAY SCHEDULE

(Form No. 03 – Labor and Employment)

Purpose: The overtime pay schedule is used to determine the amount of overtime pay or wages that employees are entitled to after working extra hours as required by their jobs.
Method of preparation and responsibility for recording

The top left corner of the Overtime Payment Sheet must clearly state the name of the unit or department where the work is performed.

Month and year line: Clearly state the month and year in which the employee worked overtime.

Columns A, B, C: Record the serial number, full name, salary grade or job title of the person working overtime.

Column 1: Record the employee's current salary coefficient.

Column 2: Record the coefficient of the position allowance the employee is currently receiving.

Column 3: Record the total salary coefficient of the employee (Column 3 = Column 1 + Column 2).

Column 4: Record the monthly salary earned as: Minimum wage (as stipulated by the state) multiplied by (x) Salary coefficient plus (+) Position allowance.

Column 5: Record the daily wage calculated as Minimum Wage (as stipulated by the State) x (Salary coefficient + Position allowance coefficient) / Number of normal working days in the month as stipulated by law and chosen by the enterprise.

Column 6: Record the hourly wage calculated by dividing Column 5 by the normal number of working hours per day as stipulated in the Labor Code.

The columns for overtime hours on normal working days, overtime hours on Saturdays and Sundays, overtime hours on holidays, and overtime hours at night (Columns 7, 9, 7, 11,13) are based on the company's data tracking the actual overtime hours for that month.

The total amount for overtime work on weekdays (column 8) = number of hours (column 7) x hourly wage (column 6) x Overtime coefficient according to current regulations.

The total amount for overtime work on Saturdays and Sundays (column 10) = Number of hours (column 9) x hourly wage (column 6) x Overtime coefficient according to current regulations.

The total amount for overtime work on holidays (column 12) = Number of hours (column 11) x hourly wage (column 6) x Overtime coefficient according to current regulations.

Overtime pay column for night shift (Column 14) = Number of hours (Column 13) multiplied by (x) hourly wage rate (Column 6) x Overtime coefficient according to current regulations.

Column 15: Record the total amount. Column 15 = Column 8 + Column 10 + Column 12 + Column 14.

Columns 16 and 17: Record the number of compensatory leave hours for overtime days and the corresponding amount of compensation for those compensatory leave days that will not be paid.

Column 17 = Column 16 x Column 6 x Overtime coefficient as per current regulations.

Column 18: Record the actual amount of overtime pay made to the employee.

Column 18 = Column 15 – Column 17.

Column D – Signature: After receiving payment, the employee must sign in this column (if payment is in cash).

The overtime payment sheet is prepared in one copy to serve as the basis for payment.

4. Outsourcing Payment Schedule (Form No. 04 - LĐTL)

OUTSOURCING PAYMENT SCHEDULE

(Form No. 04 – Labor and Employment)

Purpose: An outsourced payment statement is an accounting document used to confirm the amount paid to individuals hired to perform tasks for which no contract can be drawn up, such as: hiring laborers for loading and unloading, hiring transportation for equipment, hiring people to perform specific tasks on a contract basis, etc. This document is used to pay outsourced workers.
Recording methods and responsibilities

This document is prepared by the employer.

Write the full name of the tenant and their department (room, division, etc.).

Clearly record the details, location, and duration of the rental.

Columns A, B, C: Record the serial number, full name, address, or ID card/Citizen Identification Number/Personal Income Tax Identification Number of the hired person.

Column D: Clearly state the content or name of the hired work.

Column 1: Record the number of man-hours or the amount of work completed.

Column 2: Record the unit price payable for one labor unit or one unit of work volume. If the work is outsourced as a lump sum, leave this column blank.

Column 3: Record the amount to be paid.

Column 4: Tax withheld if the hired person's income falls under the category subject to personal income tax according to tax laws (if applicable).

Column 5: The remaining amount received by the employee after tax deductions. (Column 5 = Column 3 – Column 4)

Column E: The hired person signs to acknowledge receipt of payment (if paid in cash).

5. Subcontracting Agreement (Form No. 05 - LĐTL)

CONTRACT

(Form No. 05 – Labor and Employment)

Purpose: A subcontracting contract is an agreement signed between the subcontractor and the subcontractor to confirm the scope or content of the subcontracted work, the working time, and the responsibilities and rights of each party when performing the work. It also serves as the basis for payment to the subcontractor.
Recording methods and responsibilities

The top left corner should clearly state the name of the unit, address, and contract number (if any). The full name and title of the representative from the department/division of both the contracting party and the receiving party should also be clearly stated.

Part I. General Terms and Conditions:

– Method of subcontracting: Clearly state the method of subcontracting for the subcontractor.

– Contract performance conditions: Clearly state the terms and conditions agreed upon by both parties when signing the subcontracting agreement.

– Contract duration: Clearly state the time frame for completing the contracted work, from the start date to the end date of the contract.

– Other conditions: Clearly state any other conditions when signing the contract.

Part II. Specific Terms and Conditions:

Clearly state the details of the contracted work, the responsibilities, rights, and obligations of both the contractor and the client (such as working conditions, required product (work), completion time, and payment amount).

The subcontracting agreement is drawn up in three copies by the subcontractor:

– One copy is given to the contractor;

– One copy is kept in the contract drafting department;

– One copy will be sent to the accounting department for the person responsible for monitoring the contract execution process and as a basis for contract payment.

The subcontracting agreement must bear the full signatures and names of the representatives of both the subcontracting party and the subcontracting party.

6. Minutes of contract termination (acceptance) for subcontracting work (Form No. 06-LĐTL)

MINUTES OF FINAL ACCOUNTING (ACCEPTANCE) OF CONTRACT

(Form No. 06-LĐTL)

Purpose: A contract termination record is a document confirming the quantity, quality of work, and value of the completed contract, serving as the basis for payment and contract termination between the two parties.
Recording methods and responsibilities

The top left corner clearly shows the name of the unit or department that issued the contract termination agreement.

Clearly state the date, month, and year of contract termination, and the termination document number.

Clearly state the full names and positions of the individuals representing both the contracting party and the contractor.

Clearly state the number and date of the terminated contract.

Clearly state the scope of work performed and the value of the completed contract up to the time of contract termination.

Clearly state the total amount, both in numbers and words, that the contracting party has paid to the contractor from the date of contract signing to the date of contract termination.

Clearly state the details of each party's breach of contract (if any) and the amount of the penalty imposed for the breach.

Clearly state the amount in both numbers and words that the contractor still owes the contractor (based on calculations in the contract, work acceptance, and amounts already paid to each other) until contract termination, or conversely, the amount the contractor has overpaid the contractor.

After reviewing the actual implementation of the contract, both parties agreed on conclusions regarding each specific aspect, including the volume of work performed, quality assessment, recommendations, and necessary actions (if any).

The contract termination agreement shall be prepared in four copies, with each party retaining two copies. The contract termination agreement must bear the full signatures of the representatives of both the contracting party and the contractor.

7. Statement of deductions from salary (Form No. 07 - LĐTL)

STATEMENT OF DEDUCTIONS FROM SALARY

(Form No. 07 – Labor and Employment)

Purpose: The payroll deduction statement is used to determine the amount of social insurance, health insurance, unemployment insurance, and trade union fees that the employer and employee must pay to the social insurance agency and trade union each month (or quarter). This document serves as the basis for recording payroll deductions in the accounting books.
Recording methods and responsibilities

The top left corner clearly shows the name of the unit or department responsible for deducting salary-related contributions.

– Column A: Record the serial number.

– Column B: Record the number of months for which social insurance, health insurance, unemployment insurance, and union dues were deducted.

– Column 1: Record the total payroll fund used as the basis for calculating social insurance, health insurance, unemployment insurance, and union dues.

– Columns 2, 3, and 4: Record the total amount of social insurance, health insurance, and unemployment insurance contributions payable, broken down by the source of contribution used for expenses and deductions from employee salaries.

– Column 5: Record the total amount of trade union fees to be paid.

– Column 6: Record the amount of trade union funds the unit must submit to the higher authority.

– Column 7: Record the amount of union funds retained by the unit for expenditure within the unit.

The statement is prepared in two copies. Once completed, the statement of deductions from salary must bear the full signatures and names of the person who prepared it, the chief accountant, and the director.

8. Salary and Deduction Allocation Table (Form No. 08-LĐTL)

SALARY AND WAGE-RELATED DEDUCTIONS ALLOCATION TABLE

(Form No. 08-LĐTL)

Purpose: Used to collect and allocate actual wages and salaries payable (including salaries, wages and allowances), social insurance, health insurance and trade union fees payable in the month to employers (credit accounts 334, 335, 338 (3382, 3383, 3384, 3386)).
Method of preparation and responsibility for recording

– The main structure and content of this allocation table includes vertical columns recording Credit Accounts 334, 335, 338 (3382, 3383, 3384, 3386), and horizontal rows reflecting wages, social insurance, health insurance, unemployment insurance, and trade union funds calculated for the employing entities.

– Basis for establishment:

Based on payroll records, night shift payments, overtime payments, etc., the accountant compiles and categorizes documents according to each user, calculates the amount to be recorded in this allocation table in the appropriate rows, and credits account 334 or account 335.

Based on the rates of social insurance, health insurance, unemployment insurance, and trade union fees, and the total amount of wages payable (according to current regulations) for each user, calculate the amount to be deducted for social insurance, health insurance, unemployment insurance, and trade union fees and record it in the appropriate lines in the credit column of account 338 (3382, 3383, 3384, 3386).

The data from this allocation table is used to record in statements, journals, and related accounting books depending on the accounting method applied at the unit (such as the General Ledger or Journal-General Ledger for accounts 334, 338, etc.), and is also used to calculate the actual cost of completed products and services.

II. INVENTORY TARGETS

Purpose: Monitoring the import, export, and inventory of materials, tools, equipment, products, and goods serves as a basis for checking the usage and storage of materials, tools, equipment, products, and goods, and provides necessary information for inventory management.
Content: The inventory management criteria include the following forms:

(Click on the Template number to download the corresponding form) (I.e.

Warehouse receipt	Form No. 01 – VT
Warehouse release form	Form No. 02 – VT
Inspection report for materials, tools, products, and goods.	Form No. 03 – VT
Detailed list of remaining materials at the end of the period	Form No. 04 – VT
Summary inventory record of materials, tools, products, and goods.	Form No. 05 – VT
Purchase order	Form No. 06 – VT
Material, supplies, tools, and equipment allocation table	Form No. 07 – VT

(Click to view detailed explanation of the form) ↓

1. Warehouse Receipt (Form No. 01 - VT)

WAREHOUSE RECEIPT

(Form No. 01-VT)

Purpose: The purpose is to verify the quantity of materials, tools, equipment, products, and goods entering the warehouse as a basis for recording on the Inventory Card, settling payments, determining responsibility with relevant parties, and recording in the accounting books.
Recording methods and responsibilities

The top left corner of the Warehouse Receipt must clearly state the name of the unit (or stamp the unit), and the receiving department. Warehouse Receipts are used in cases of receiving materials, tools, equipment, products, and goods purchased from outside, self-produced, outsourced for processing, received as capital contributions, or discovered as surplus during inventory checks.

When preparing a warehouse receipt, it is necessary to clearly state the receipt number and the date, month, and year of preparation; the full name of the person delivering the materials, tools, equipment, products, or goods; the invoice number or warehouse receipt order; the name of the warehouse; and the location of the receiving warehouse.

Columns A, B, C, D: Record the serial number, name, brand, specifications, quality, code number, and unit of measurement of materials, tools, equipment, products, and goods.

Column 1: Record the quantity according to the document (invoice or order).

Column 2: The warehouse manager records the actual quantity received into the warehouse.

Columns 3 and 4: The accountant records the unit price (accounting price or invoice price, etc., depending on the regulations of each unit) and calculates the total amount for each item of material, tool, product, or goods actually received.

Total line: Record the total amount of all types of supplies, tools, equipment, products, and goods received under a single warehouse receipt.

Amount in words: Write the total amount on the Inventory Receipt in words.

The warehouse receipt is prepared by the purchasing or production department in two copies (for materials and goods purchased from outside) or three copies (for materials produced in-house) (using carbon paper to write once), and signed by the person preparing the receipt (clearly stating their full name). The delivery person brings the receipt to the warehouse to receive the materials, tools, products, and goods.

After receiving the goods, the warehouse keeper records the date, month, and year of receipt and signs the receipt with the delivery person. The warehouse keeper keeps copy 2 to record in the inventory card and then transfers it to the accounting department for accounting entries. Copy 1 is kept at the place where the receipt was created, and copy 3 (if any) is kept by the delivery person (for cases where the warehouse receipt is prepared in hard copy).

2. Warehouse Release Form (Form No. 02 - VT)

WAREHOUSE RELEASE FORM

(Form No. 02 – VT)

Purpose: Closely monitor the quantity of materials, tools, equipment, products, and goods withdrawn from inventory for use by various departments within the enterprise. This serves as a basis for accounting production costs, calculating the cost of products and services, and verifying the use and implementation of material consumption norms.
Recording methods and responsibilities

The left corner of the warehouse release form must clearly state the name of the unit (or stamp the unit), and the department issuing the goods. A warehouse release form is prepared for one or more items of materials, tools, equipment, products, or goods from the same warehouse, intended for a single cost accounting object or for the same purpose.

When preparing a warehouse release form, the following must be clearly stated: the name of the recipient, the name and unit (department); the number and date of the form; the reason for the release and the warehouse from which the materials, tools, equipment, products, or goods are being released.

– Columns A, B, C, D: Record the serial number, name, brand, specifications, quality, code, and unit of measurement of materials, tools, equipment, products, and goods.

– Column 1: Record the quantity of materials, tools, equipment, products, and goods as requested for withdrawal from the warehouse by the user (department).

– Column 2: The warehouse manager records the actual quantity withdrawn from the warehouse (the actual quantity withdrawn can only be equal to or less than the requested quantity).

– Columns 3 and 4: The accountant records the unit price (depending on the company's accounting regulations) and calculates the total amount of each type of material, tool, equipment, product, or goods withdrawn from inventory (column 4 = column 2 x column 3).

Total: Record the total amount of the actual materials, tools, equipment, products, and goods that have been withdrawn from inventory.

The line "Total amount in words": Record the total amount in words on the Delivery Note.

The warehouse release form is prepared by the requesting departments or by the management/warehouse department (depending on the organizational structure and regulations of each enterprise) in three copies (using carbon paper to write once). After completing the form, the person who prepared it and the chief accountant sign it and then forward it to the director or authorized person for approval (clearly stating their full name) to give to the recipient to take to the warehouse to receive the goods. After the goods are released from the warehouse, the warehouse keeper records the actual quantity of each item released in column 2, records the date of release, and both the warehouse keeper and the recipient sign the release form (clearly stating their full names).

Copy 1: Keep at the form-generating department.

Copy 2: The warehouse keeper keeps this copy to record on the inventory card and then forwards it to the accountant, who records it in columns 3 and 4 and enters it into the accounting ledger.

Copy 3: The recipient of supplies, tools, equipment, products, and goods keeps this copy for tracking purposes in the department using them.

3. Minutes of inspection of materials, tools, products, and goods (Form No. 03 - VT)

INSPECTION REPORT
(Materials, tools, etc.)products, goods)

(Form No. 03 – VT)

Purpose: Determine the quantity, specifications, and quality of materials, tools, products, and goods before warehousing, as a basis for assigning responsibility in payment and storage.
Recording methods and responsibilities

The left corner of the Inspection Report clearly states the name of the unit (or unit stamp) and the department using the product.

This record applies to materials, equipment, products, and goods that require inspection before being stored in the warehouse in the following cases:

– Receive goods in large quantities;

– Materials, tools, products, and goods with complex physical and chemical properties;

– Rare materials, tools, products, and goods;

Supplies, tools, products, and goods do not need to be inspected before being stored in the warehouse, but if significant discrepancies in quantity and quality are found between the invoice and the actual goods received during the warehousing process, an inspection report must still be prepared.

– Columns A, B, C: Record the serial number, brand name, specifications, and code number of the materials, tools, equipment, products, and goods being tested.

– Column D: “Testing method” indicates whether the testing method is comprehensive or probabilistic.

– Column E: Specify the unit of measurement for each type.

– Column 1: Record the quantity as shown on the invoice or delivery slip.

– Columns 2 and 3: Record the actual test results.

Opinion of the Inspection Committee: clearly state the opinion regarding the quantity, quality, and cause of materials, tools, products, and goods that do not meet the quantity, specifications, or quality standards, and the proposed solutions.

The inspection report was prepared in two copies:

– One copy will be given to the procurement department/or the delivery person.

– 1 handover to the accounting department.

In cases where materials, tools, products, or goods do not match the quantity, specifications, or quality stated in the invoice, relevant supporting documents should be sent to the supplier for resolution.

4. Detailed list of remaining materials at the end of the period (Form No. 04 - VT)

DETAILED LIST OF REMAINING MATERIALS AT THE END OF THE PERIOD

(Form No. 04-VT)

Purpose: Monitoring the quantity of remaining materials at the end of the accounting period at the user unit serves as a basis for calculating product costs and checking the implementation of material usage norms.
Recording methods and responsibilities

The left corner of the End-of-Period Inventory Report clearly states the name of the unit (or unit stamp) and the department using the materials.

The quantity of remaining materials at the end of the period at the user unit is divided into two categories:

– If the materials are no longer needed, prepare a Warehouse Receipt (Form No. 02 – VT) and return it to the warehouse.

– If the materials are still in use, the using department shall prepare a detailed list of remaining materials at the end of the period in two copies.

The person in charge of the user department signs:

– One copy to be given to the materials department (if applicable);

– One copy to be given to the accounting department.

5. Summary Inventory Report of Materials, Tools, Products, and Goods (Form No. 05 - VT)

SUMMARY REPORT OF INVENTORY OF MATERIALS, TOOLS, PRODUCTS, AND GOODS

(Form No. 05 – VT)

Purpose: The inventory summary report of materials, tools, products, and goods aims to determine the quantity, quality, and value of materials, tools, products, and goods in the warehouse at the time of inventory. This serves as the basis for determining responsibility in the preservation and handling of excess or deficient materials, tools, products, and goods, and for recording in the accounting books.
Recording methods and responsibilities

The top left corner of the Inventory Summary Report for Materials, Tools, Products, and Goods clearly states the name of the unit (or unit seal) and the department using them. The Inventory Summary Report must clearly state the time, date, month, and year the inventory was conducted. The inventory committee consists of a Chairman and members.

Each warehouse was inventoried and a separate report was prepared.

Columns A, B, C, D: Record the serial number, name, brand, specifications, and unit of measurement for each type of material, tool, product, or goods inventoried in the warehouse.

Column 1: Record the unit price of each material, tool, product, or commodity (the unit price should be recorded according to the unit's regulations).

Columns 2 and 3: Record the quantity and total value of each item of material, tool, product, and goods according to the accounting records.

Columns 4 and 5: Record the quantity and total value of each item of material, tool, product, and goods according to the inventory results.

If there is an excess compared to the accounting records (columns 2, 3), record it in columns 6, 7; if there is a shortage, record it in columns 8, 9.

The actual quantities of supplies, tools, products, and goods inventoried will be classified according to quality:

– Write "Good" (100%) in column 10.

– Poor quality (Materials, tools, products, goods that have deteriorated in quality but are still usable) should be recorded in column 11.

– Loss of quality (Materials, tools, products, goods that are no longer usable) is recorded in column 12.

If there is a discrepancy, it must be presented to the business director, who will clearly state their proposed solution for resolving the difference.

The record was made in two copies:

– One copy for the accounting department's records.

– One copy for the archives manager.

After the minutes are completed, the director, the head of the inventory committee/chairman, the warehouse manager, and the chief accountant will all sign the minutes (clearly stating their full names).

6. Purchase Order List (Form No. 06 - VT)

PURCHASE LIST

(Form No. 06 -VT)

Purpose: This is a document declaring the purchase of materials, tools, equipment, goods, and services in cases where the seller is not required to issue invoices when selling goods or providing services according to regulations. It serves as the basis for preparing warehouse receipts, making payments, and accounting for the costs of materials, goods, etc. The items listed in this declaration form are not eligible for VAT deduction.
Recording methods and responsibilities

The left corner of the Purchase Order clearly states the name of the unit (or unit stamp) and the department using the Purchase Order.

Clearly state the full name, address, or workplace of the person making the purchase.

Columns A, B, C, D: Record the serial number, name, specifications, quality, purchase address, and unit of measurement for each item of material, tool, equipment, and goods.

Column 1: Record the quantity of each type of material, tool, equipment, and goods purchased.

Column 2: Record the unit purchase price of each item of material, tool, equipment, and goods purchased.

Column 3: Record the amount of each item of supplies, tools, equipment, and goods purchased (Column 3 = Column 1 x Column 2).

The total entry records the total amount spent on the supplies, tools, and goods listed in the table.

Columns B, C, 1, 1,2, and 3, if there are any remaining columns, should be drawn with a diagonal line from top to bottom.

The purchase order form is prepared by the buyer in two copies (using carbon paper to write once).

After completion, the buyer signs and submits the Purchase Order to the chief accountant for review and signature. The buyer must then forward the "Purchase Order" to the director or authorized person for approval and processing of warehousing (if applicable) or delivery to the manager for use.

Copy 1 is retained, copy 2 is forwarded to the accountant for payment processing and accounting (in case the purchase order is prepared in hard copy).

7. Table for allocating raw materials, supplies, tools, and equipment (Form No. 07 - VT)

TABLE OF ALLOCATION OF RAW MATERIALS, SUPPLIES, TOOLS, AND EQUIPMENT

(Form No. 07 – VT)

Purpose: This table is used to reflect the total value of raw materials, supplies, tools, and equipment withdrawn from inventory during the month at actual and accounting prices, and to allocate the value of raw materials, supplies, tools, and equipment withdrawn for use to the users on a monthly basis (crediting accounts 152 and 153, and debiting related accounts). This table is also used to allocate the value of tools and equipment withdrawn for one-time use with a large value and a useful life of less than one year or more than one year, which are currently reflected in account 242.
Recording methods and responsibilities

– The table consists of vertical columns reflecting the types of raw materials, supplies, and tools and equipment used during the month, calculated at accounting prices and actual prices; the horizontal rows reflect the users of the raw materials, supplies, tools, and equipment.

– Based on the material withdrawal documents and the difference between the accounting price and the actual price of each type of material, calculate the actual price of raw materials, supplies, and tools withdrawn from inventory.

The value of raw materials, supplies, tools, and equipment withdrawn from inventory during the month at actual cost, as reflected in the Material, Supplies, Tools, and Equipment Allocation Table for each user, is used as the basis for recording on the credit side of Accounts 152, 153, and 242 of the relevant statements, journals, and accounting books, depending on the accounting method applied by the unit (General Ledger or Journal-General Ledger Accounts 152, 153, etc.). The data from this allocation table is also used to aggregate costs for calculating the cost of products and services.

III. SALES TARGETS

Purpose: Monitoring the status of goods entering, leaving, and remaining at the counter, as well as payment processing, provides essential information for accounting and unit managers in managing inventory.
Content: The sales targets include the following forms:

(Click on the Template number to download the corresponding form) (I.e.

Consignment and Agency Payment Sheet	Form No. 01 – BH
Counter card	Form No. 02 – BH

(Click to view detailed explanation of the form) ↓

1. Consignment and Agency Payment Sheet (Form No. 01 - BH)

CONSIGNMENT AND DEALER PAYMENT SHEET

(Form No. 01 – BH)

Purpose: This document reflects the payment situation for consignment and agency goods between the supplier and the receiving entity, serving as a record for both parties to settle payments and record accounting entries.
Recording methods and responsibilities

– Clearly state the name, address, or stamp of the agency/consignment sales unit in the upper left corner.

– Clearly state the number, date, month, and year of the consignment payment statement.

– Clearly state the number, date, month, and year of the agency or consignment sales contract.

Section I: Payment for consigned and agency goods:

+ Columns A, B, C: Record the serial number and name, specifications, quality, and unit of measurement of the products or goods received on consignment or agency.

+ Column 1: Record the quantity of goods remaining at the end of the previous period.

+ Column 2: Record the quantity of goods received from agents or consigned during this period.

+ Column 3: Record the total quantity of goods received on consignment or agency up to the end of this period, including the quantity of unsold goods from the previous period and the quantity of goods received this period (Column 3 = Column 1 + Column 2).

+ Columns 4, 5, and 6: Record the quantity, unit price, and total amount of goods sold that must be paid for this period. The unit price for payment is the unit price stated in the agency or consignment sales contract between the supplier and the buyer.

+ Column 7: Record the number of goods received on consignment or consignment that remain unsold (at the counter or in the warehouse) as of the date of the payment statement (Column 7 = Column 3 – Column 4).

Total line: Record the total amount payable for this period.

Section II: Record the amount of money that the seller/agent/consignee still owes to the supplier up to the time of this payment period.

Section III: Record the amount the sales agent must pay to the new agent up to this period (Section III = Section II + column 6 of Section I).

Section IV: Record the amount the consignor must pay to the consignee for taxes paid on their behalf, commission, other expenses, etc. (if any).

Section V: Record the amount paid by the sales agent to the consignor for this period (clearly state the amount in cash and by check).

Section VI: Record the amount of money the seller/agent still owes the supplier/agent at the time of payment (Section VI = Section III – Section IV – Section V).

The consignment payment sheet is prepared in three copies by the consignee. After completion, the preparer signs it, submits it to the chief accountant of both parties for review, and then presents it to the directors of both parties for approval and stamping. One copy is kept at the preparation location (planning department or supply and marketing department), one copy is kept in the accounting department as a payment document and for accounting entries, and one copy is sent to the consignor.

2. Counter Card (Form No. 02 - BH)

COUNTER TICKET

(Form No. 02-BH)

Purpose: Tracking the quantity and value of goods during the receiving and selling process at the counter helps salespeople regularly monitor the inventory levels, providing a basis for checking and managing goods and creating daily (or periodic) sales reports.
Recording methods and responsibilities

– Write your full name, address, or stamp your official seal in the top left corner.

– Write down the card number.

– Clearly state the name of the goods, specifications, unit of measurement, and unit price.

Each counter tag tracks one item; do not list items of different specifications or quality on the same tag.

– Columns A and B: Record the day, month, and name of the salesperson for that day (or shift).

– Column 1: Record the quantity of goods in stock at the beginning of the day (shift).

– Column 2: Record the quantity of goods transferred from the warehouse to the counter during the day (shift).

– Column 3: Record the quantity of goods received during the day (shift) from sources other than the unit's warehouse.

– Column 4: Record the total quantity of goods available during the day (shift).

– Column 5: Record the quantity of goods sold during the day (shift).

– Column 6: Record the total amount of money earned from the goods sold during the day (shift).

– Columns 7 and 8: Record the quantity and value of goods issued for purposes other than sale during the day (shift).

– Column 9: Record the quantity of goods remaining on the counter at the end of the day (shift).

At the end of the month, the counter cards are totaled to generate a sales report.

This card is kept by the salesperson and recorded daily (shift-based); it must be registered with the accountant before use.

IV. MONETARY INDICATORS

Purpose: Monitoring the receipts, disbursements, and balances of various types of cash, foreign currency, gold currency, and advances and advance payments of the unit, in order to provide necessary information for the unit's accountants and managers in the monetary field.
Content: The following forms are included in the monetary expenditure category:

(Click on the Template number to download the corresponding form) (I.e.

Receipt	Form No. 01 – TT
Payment voucher	Form No. 02 – TT
Advance payment request form	Form No. 03 – TT
Advance payment receipt	Form No. 04 – TT
Payment request form	Form No. 05 – TT
Receipt	Form No. 06 – TT
Gold and currency inventory	Form No. 07 – TT
Cash Inventory Sheet (for VND)	Form No. 08a – TT
Cash Inventory Sheet (for foreign currency, gold currency)	Form No. 08b – TT
Statement of expenses	Form No. 09 – TT

(Click to view detailed explanation of the form) ↓

1. Receipt (Form No. 01 - TT)

RECEIPT

(Form No. 01 -TT)

Purpose: The purpose is to determine the actual amount of cash, foreign currency, etc., received into the fund and to serve as a basis for the cashier to collect money, record it in the fund ledger, and for the accountant to record related receipts. All Vietnamese currency and foreign currency received into the fund must be accompanied by a receipt.
Before depositing foreign currency into the fund, it must be checked and a "Foreign Currency Statement" must be prepared and attached to the Receipt.

Recording methods and responsibilities

– The top left corner of the receipt must clearly state the name and address of the organization.

– Receipts must be bound into books and each book numbered for use within one year. Each receipt must include the book number and the individual receipt number. Receipt numbers must be consecutive within an accounting period. Each receipt must clearly state the date of issue and the date of receipt.

– Clearly state the full name and address of the person making the payment.

– The "Reason for payment" line should clearly state the purpose of the payment, such as: collecting money from the sale of goods and products, collecting remaining advance payments, etc.

– In the "Amount" field: Write the amount of money to be deposited into the fund in both numbers and words, clearly stating the unit of currency as Vietnamese Dong, USD, etc.

– The next line records the number of original documents attached to the Receipt.

The receipt is prepared in three copies by the accountant, with all the required information filled in and signed. It is then forwarded to the chief accountant for review and the director for approval, before being given to the cashier to process the deposit. After receiving the full amount, the cashier records the actual amount deposited (in words) on the receipt before signing and clearly writing their full name.

The cashier retains one copy for recording in the cash book, gives one copy to the person making the payment, and keeps one copy at the place where the receipt was issued. At the end of the day, all receipts, along with the original supporting documents, are transferred to the accountant for recording in the accounting books (if the receipts were prepared in hard copy).

Notice:

+ If receiving foreign currency, the exchange rate at the time of deposit must be clearly stated to calculate the total amount in Vietnamese Dong for accounting purposes.

+ Receipts sent outside the business must be stamped.

2. Payment Voucher (Form No. 02 - TT)

PAYMENT VOUCHER

(Form No. 02 – TT)

Purpose: The purpose is to determine the actual amounts of cash and foreign currency disbursed from the fund, and to serve as a basis for the cashier to disburse funds, record in the cash book, and for the accountant to record in the accounting books.
Recording methods and responsibilities

The top left corner of the document clearly states the name and address of the organization.

– Payment vouchers must be bound into books, with each voucher number and individual voucher number clearly indicated. The voucher numbers must be consecutive within an accounting period. Each voucher must clearly state the date of creation and the date of disbursement.

– Clearly state the full name and address of the recipient.

– The "Reason for Payment" section clearly states the purpose of the expenditure.

– The "Amount" line: Write the amount of money disbursed in numbers or words, clearly stating the unit of currency as VND, USD, etc.

– The next line records the number of original documents attached to the Payment Voucher.

The payment voucher is prepared in three copies, and funds can only be disbursed after all signatures (signed on each copy) of the person who prepared the voucher, the chief accountant, the director, and the cashier have been obtained. After receiving the full amount, the recipient must write the amount received in words, sign their name, and clearly state their full name on the payment voucher.

Copy 1 is kept at the place where the form was created.

The cashier uses copy 2 to record the cash in the ledger and forwards it to the accountant along with the original documents for entry into the accounting records.

Copy 3 is given to the recipient (in case the payment voucher is prepared in hard copy).

Notice:

+ If the expenditure is in foreign currency, the exchange rate and unit price at the time of disbursement must be clearly stated to calculate the total amount in the currency used for accounting purposes.

+ Payment vouchers sent outside the company must be stamped.

3. Request for Advance Payment (Form No. 03 - TT)

APPLICATION FOR ADVANCE PAYMENT

(Form No. 03 – TT)

Purpose: The advance payment request form serves as the basis for approving the advance payment, preparing the payment voucher, and disbursing the advance from the fund.
Recording methods and responsibilities

The top left corner of the Advance Payment Request Form clearly states the name of the unit and department. The Advance Payment Request Form is written in one copy by the applicant and clearly addressed to the business director (the person approving the advance payment).

– The person requesting an advance must clearly state their full name, unit, department, and the amount requested (written in both numbers and words).

– The reason for the advance payment should clearly state the purpose of using the money, such as: travel expenses, purchasing office supplies, entertaining guests, etc.

– Payment deadline: Specify the exact date and month for repaying the advance payment.

The request for an advance payment is forwarded to the chief accountant for review and comments, with a recommendation for the director's approval. Based on the director's decision, the accountant prepares a payment voucher, attaching it to the advance payment request, and forwards it to the cashier for disbursement processing.

4. Advance Payment Receipt (Form No. 04 - TT)

ADVANCE PAYMENT RECEIPT

(Form No. 04 – TT)

Purpose: An advance payment settlement form is a list of advance payments received and disbursed by the recipient, serving as the basis for settling the advance payment and recording it in the accounting books.
Recording methods and responsibilities

The top left corner of the Advance Payment Request Form clearly states the name of the unit and department. The beginning clearly states the date, month, year, and number of the advance payment request form; the full name and unit of the person making the payment.

Based on the information in column A, the accountant records the following in column 1:

Section I - Advance Payment Amount: This includes the remaining advance payments from previous periods and the advance payment for this period, comprising:

Section 1: Unspent advances from previous periods: Based on the balance of advances as of the date the payment voucher is prepared in the accounting ledger, record the amount.

Section 2: Advance payment for this period: Based on the advance payment vouchers, each voucher should be recorded on one line.

Section II - Amount spent: Based on the expenditure documents of the recipient of the advance payment, fill in this section. Each expenditure document should be on one line.

Section III - Differences: It is the difference between Section I and Section II.

– If the advance payment is not fully utilized, record it in line 1 of Section III.

– If the expenditure exceeds the advance payment, record it on line 2 of Section III.

After preparing the advance payment voucher, the accounts payable accountant submits it to the chief accountant for review and the company director for approval. The advance payment voucher, along with the original supporting documents, is used as the basis for recording entries in the accounting books.

Any remaining balance from the advance payment that is not fully spent must be recovered and deposited into the fund or deducted from the salary. Any amount exceeding the advance payment must be returned to the person who received the advance. Original supporting documents and advance payment settlement slips must be attached with the relevant receipt or payment voucher.

5. Payment Request Form (Form No. 05 - TT)

PAYMENT REQUEST FORM

(Form No. 05 – TT)

Purpose: The payment request form is used in cases where expenses have been incurred but not yet paid or an advance payment has not been received. It summarizes the expenses along with supporting documents (if any) to process the payment, serves as a basis for payment, and is recorded in the accounting books.
Recording methods and responsibilities

The top left corner of the Payment Request Form clearly states the name of the unit or department. The Payment Request Form is written in one copy by the person requesting payment and clearly indicates that it is addressed to the business director (or the person approving the expenditure).

– The person requesting payment must clearly state their full name, address (unit, department), and the amount requested (written in both numbers and words).

– Payment details: Clearly state the purpose of the payment request.

– The payment request form must clearly state the number of original supporting documents attached.

After purchasing goods or allocating funds for assigned tasks, the buyer or spender prepares a payment request form. The payment request form is then forwarded to the chief accountant for review and comments, with a recommendation for approval by the business director (or authorized person). Based on the director's decision, the accountant prepares a payment voucher along with the payment request form and forwards it to the cashier for disbursement.

6. Receipt for payment (Form No. 06 - TT)

RECEIPT OF PAYMENT

(Form No. 06-TT)

Purpose: A receipt is a document issued by a business or individual acknowledging receipt of cash or a check from a payer. It serves as the basis for preparing a payment voucher, depositing money into a fund, and for the payer to settle accounts with the agency or retain funds.
Recording methods and responsibilities

Receipts must be bound into booklets, clearly stating the name and address of the collecting entity, bearing the entity's seal, and numbered individually. Each booklet must clearly display the serial number of each receipt, with all receipts consecutively numbered.

Clearly state the full name and address of the person making the payment.

– The "Cost Content" section clearly states the purpose of the payment.

– The "Amount Received" line should show the amount paid in both numbers and words, clearly stating the unit of measurement as "VND" or USD…

If payment is made by check, the check number, date (month, year) of issuance, and the name of the checkholder must be clearly stated.

The receipt is made in two copies (using carbon paper to write once).

After collecting the money, both the person collecting the money and the person paying the money sign and clearly write their full names to confirm the amount collected and paid. After signing, the person collecting the money keeps one copy, and the second copy is given to the person paying the money.

At the end of the day, the person assigned to collect cash must use the retained receipts to prepare a daily cash receipt summary (if collecting checks, a separate check collection summary must be prepared) and submit it to the accountant. The accountant will then prepare a receipt voucher to process the deposit into the fund or to deposit it into the bank. Cash collected on any given day must be deposited into the fund on the same day.

7. Gold and Currency Inventory List (Form No. 07 - TT)

GOLD AND CURRENCY STATEMENT

(Form No. 07-TT)

Purpose: The gold and currency inventory list is used to list the amount of gold and currency held by an organization, aiming to closely and accurately manage the types of gold and currency available at the organization and serving as a basis, along with original documents, for preparing fund receipts and disbursements.
Recording methods and responsibilities

Columns A and B: Record the serial number and name, type, specifications, and quality of the monetary gold…

Column C: Specify the unit of measurement: grams, taels, kilograms.

Column 1: Record the quantity of each item.

Column 2: Record the unit price for each item.

Column 3: Equal to column 1 multiplied by column 2.

Note: If necessary, column B may specify the symbol for the type of gold currency…

The statement, prepared by the person conducting the inspection, is made in two copies: one copy is attached to the receipt (or payment voucher) and given to the cashier for processing the deposit or withdrawal of funds, and the other copy is given to the payer (or recipient).

The list must include all required signatures and clearly state the full names as stipulated.

8. Cash Inventory Sheet - for VND (Form No. 08a - TT)

FUND INVENTORY
(For use in VND)

(Form No. 08a – TT)

Purpose: The cash inventory sheet aims to confirm the actual cash balance in VND and the surplus or deficit compared to the cash book, thereby strengthening cash management and serving as a basis for assigning material responsibility and recording the difference in the accounting books.
Recording methods and responsibilities

The top left corner of the Cash Inventory Report must clearly state the name of the unit (or stamp) and the department.

Cash inventory is conducted periodically at the end of the month, quarter, or year, or as needed, in the form of surprise inventories or cash handovers. An inventory committee must be established, comprising the cashier and the cash accountant or payment accountant. The inventory report must clearly state the document number and the time of the inventory (…hour…day…month…year…). Before conducting the inventory, the cashier must record all receipts and disbursements in the cash book and calculate the cash balance at the time of the inventory.

– When conducting an inventory, each type of currency in the fund must be inventoried separately.

– “Balance according to the cash book”: Based on the cash balance recorded in the cash book at the date and time of the cash inventory count, record the amount in column 2.

– “Actual Inventory Count”: Based on the actual inventory count, record each type of currency in column 1 and calculate the total amount to record in column 2.

– Difference line: Record the difference (excess or deficit) between the cash book balance and the actual inventory count.

The cash inventory report must identify and clearly state the reasons for any surplus or deficit in funds, and include comments and recommendations from the inventory committee. The cash inventory report must be signed by the cashier, the head of the inventory committee, and the chief accountant. Any fund discrepancies must be reported to the company director for review and resolution.

The fund inventory list is prepared in two copies by the fund inventory committee:

– One copy is kept by the cashier.

– One copy is kept in the cash fund accountant or accounts payable accountant.

9. Inventory of funds - for foreign currency and monetary gold (Form No. 08b - TT)

FUND INVENTORY

(Used for foreign currency and gold currency)

(Form No. 08b – TT)

Purpose: The minutes aim to confirm the actual balance of foreign currency, gold, etc., in the fund, as well as any surplus or deficit compared to the fund ledger. This serves to strengthen fund management and establish a basis for assigning material responsibility and recording the difference in the accounting books.
Recording methods and responsibilities

The top left corner shows the name of the unit or department. Cash inventory is conducted periodically at the end of the month, quarter, or year, or as needed, in the form of surprise inventory checks or cash handovers. When conducting an inventory, an inventory committee must be formed, with the cashier and the cashier as members.

The cash inventory record must clearly state the document number and the time of the inventory (…hour…day…month…year…). Before conducting the inventory, the cashier must record all receipts and disbursements in the cash book and calculate the cash balance at the time of the inventory.

– When conducting an inventory, each type of currency in the fund must be inventoried separately, such as foreign currency, gold, etc.

– For the line “Balance according to the cash book”: Based on the cash book at the date and time of the cash count, record the amount in columns 2 and 4.

– The "Actual Inventory" line: Based on the actual inventory count, record the figures for each type of foreign currency, gold, etc.

– Difference line: Record the difference (excess or deficit) between the cash book balance and the actual inventory count.

The cash inventory report must identify and clearly state the reasons for any surplus or deficit in funds, and include comments and recommendations from the inventory committee. The cash inventory report must be signed (with full names) by the cashier, the head of the inventory committee, and the chief accountant. Any fund discrepancies must be reported to the company director for review and resolution.

The fund inventory list is prepared in two copies by the fund inventory committee:

– One copy is kept by the cashier.

– One copy is kept in the fund accounting department.

Note: (*) In the case of inventorying gold and currency, the "Explanation" column must be filled out separately for each type and item.

10. Statement of Cash Disbursements (Form No. 09 - TT)

EXPENSE STATEMENT

(Form No. 09 – TT)

Purpose: A cash disbursement statement is a list of expenses incurred, serving as the basis for settling accounts and recording transactions in the accounting books.
Recording methods and responsibilities

The top left corner clearly states the name of the unit. The beginning section clearly states the full name, department, and address of the person disbursing the funds, and specifies the purpose of the expenditure.

– Columns A, B, C, and D clearly indicate the serial number, document number, date, month, and a description of the expenditure for each document.

– Column 1: Record the amount of money.

The payment statement must clearly state the total amount in words and include the original supporting documents.

The payment statement is prepared in two copies:

– One copy is kept by the cashier.

– One copy is kept in the fund accounting department.

V. FIXED ASSETS INDICATORS

Purpose: Monitor changes in the quantity, quality, and value of fixed assets. Closely supervise the use, disposal, and major repairs of fixed assets.
Content: The materials procurement criteria include the following forms:

(Click on the Template number to download the corresponding form) (I.e.

Minutes of handover of fixed assets	Form No. 01 – Fixed Assets
Minutes of fixed asset liquidation	Form No. 02 – Fixed Assets
Minutes of handover of fixed assets after repair, maintenance, or upgrade/renovation are completed.	Form No. 03 – Fixed Assets
Minutes of the fixed asset revaluation	Form No. 04 – Fixed Assets
Summary report of fixed asset inventory	Form No. 05 – Fixed Assets
Fixed Asset Depreciation Calculation and Allocation Table	Form No. 06 – Fixed Assets

(Click to view detailed explanation of the form) ↓

1. Fixed Asset Handover Record (Form No. 01 - Fixed Assets)

RECORD OF RECEIPT AND DELIVERY OF FIXED ASSETS

(Form No. 01 – Fixed Assets)

Purpose: The purpose of this document is to confirm the handover of fixed assets after completion of construction, purchase, allocation from superiors, gifts, donations, capital contributions, leased fixed assets, etc., for use within the unit, or the unit's assets transferred to another unit according to orders from superiors, capital contribution contracts, etc. (The fixed asset handover record is not used in cases of sale, liquidation, or when a surplus or shortage of fixed assets is discovered during inventory). The fixed asset handover record serves as the basis for the handover of fixed assets and for accounting entries in the fixed asset register (card) and related accounting records.
Recording methods and responsibilities

The top left corner of the Fixed Asset Handover Record clearly states the name of the unit (or unit seal) and the department using the asset. When a new asset is put into use or transferred to another unit, the unit must establish a handover committee consisting of: a representative of the transferring party, a representative of the receiving party, and a number of members.

A handover record for fixed assets is prepared for each fixed asset. In cases where multiple assets of the same type and value are handed over simultaneously by the same entity, a single handover record may be prepared.

Columns A and B: Record the serial number, name, code, and specifications (grade) of the fixed asset.

Column C: Record the fixed asset number or fixed asset code.

Column D: Record the country of manufacture (construction).

Column 1: Record the year of manufacture.

Column 2: Record the year it was put into use.

Column 3: Record the power (area, design) such as a 12-seater TOYOTA vehicle, or a 75 KVA generator, etc.

Columns 4, 5, 6, 7: Record the components that make up the original cost of fixed assets, including: Purchase price (or production cost) (column 4); transportation and installation costs (column 5); commissioning costs (column 6).

Column 8: Record the original cost of the fixed asset (column 7 = column 4 + column 5 + column 6 +…).

Column E: Record the technical documents accompanying the fixed asset upon handover.

List of accompanying spare parts: List the number of spare parts and tools included with the fixed asset upon handover. After the handover is complete, all members involved in the handover and receiving of the fixed asset must sign the handover record.

The fixed asset handover record is prepared in two copies, with each party (handing over and receiving) keeping one copy to be forwarded to the accounting department for accounting entries and filing.

2. Minutes of Fixed Asset Liquidation (Form No. 02 - Fixed Assets)

MINUTES OF FIXED ASSET LIQUIDATION

(Form No. 02 – Fixed Assets)

Purpose: Confirm the liquidation of fixed assets and use it as a basis for recording the reduction of fixed assets in the accounting books.
Recording methods and responsibilities

The top left corner of the Fixed Asset Liquidation Report clearly states the name of the unit (or unit seal) and the department using the asset. When a decision is made to liquidate a fixed asset, the enterprise must establish a Fixed Asset Liquidation Committee. The members of the Fixed Asset Liquidation Committee are listed in Section I.

Section II lists the general indicators for fixed assets subject to liquidation, such as:

– Name, symbol of the fixed asset, asset number or code, fixed asset card number, country of manufacture, year of commissioning.

– The original cost of the fixed asset, the accumulated depreciation up to the time of liquidation, and the remaining value of that fixed asset.

Section III records the conclusions of the Liquidation Committee, including the Committee's comments on the liquidation of fixed assets.

Section IV, Liquidation Results: After the liquidation is completed, based on the documents, calculate the total actual liquidation costs and the recovered value, and record them in the "Liquidation Costs and Recovered Value" line (the value of recovered spare parts and scrap is calculated based on the actual selling price or estimated selling price).

The liquidation report must be prepared by the Fixed Asset Liquidation Committee and must bear the full signatures and names of the head of the Liquidation Committee, the chief accountant, and the director of the enterprise.

3. Minutes of handover of fixed assets after repair, maintenance, or upgrade/renovation (Form No. 03 - Fixed Assets)

MINUTES OF HANDOVER OF FIXED ASSETS
REPAIR, MAINTENANCE, UPGRADE, OR RENOVATION COMPLETED

(Form No. 03 – Fixed Assets)

Purpose: Confirmation of the handover of fixed assets after completion of repair, maintenance, or upgrade/renovation between the party owning the fixed assets undergoing repair, maintenance, or upgrade/renovation and the party performing the repair, maintenance, or upgrade/renovation. This serves as the basis for recording in accounting books and settling the costs of repair, maintenance, or upgrade/renovation of fixed assets.
Recording methods and responsibilities

The top left corner of the Handover Record for Fixed Assets After Repair, Maintenance, or Upgrading/Renovation is clearly marked with the name of the unit (or unit seal) and the department using the asset. Upon completion of repair, maintenance, or upgrading/renovation of a fixed asset, a handover committee must be established, comprising representatives from the party performing the repair, maintenance, or upgrading/renovation and representatives from the party owning the fixed asset.

The handover record for fixed assets that have undergone repair, maintenance, or upgrade/renovation consists of two main parts:

1 – Record the name, symbol, and serial number of the fixed asset being repaired, maintained, upgraded, or renovated.

The location for managing and utilizing fixed assets must clearly state the start time of repair, maintenance, or upgrading/renovation, and the completion time of repair, maintenance, or upgrading/renovation of fixed assets.

2 – Parts for repair, maintenance, or upgrading and renovation.

Column A: Clearly state the name of the part of the fixed asset that needs repair, maintenance, or upgrading/renovation.

Column B: Record the content (extent) of the repair, maintenance, or upgrade/renovation work, such as: Replacement, repair, refurbishment, etc.

Column 1: Record the estimated price (planned price) (for cases where the unit does the work itself) or the agreed-upon contract price (for cases where it is outsourced) for each part requiring repair, maintenance, or upgrading/renovation.

Column 2: Record the actual cost incurred for each repair, maintenance, or upgrade/renovation component (for cases where the unit performs repairs, maintenance, or upgrades/renovations itself).

For cases involving outsourced repairs, maintenance, or upgrades, this column should only be filled in if there is a change in price (compared to the price stated in the contract) arising during the repair, maintenance, or upgrade process, which is accepted and paid by the party owning the fixed asset being repaired, maintained, upgraded, or renovated.

Column 3: Clearly state the inspection results of each component after repair, maintenance, or upgrade/renovation is completed.

– Conclusion: Record the overall comments of the handover committee regarding the repair, maintenance, or upgrading and renovation of fixed assets.

The handover record for fixed assets after repair, maintenance, or upgrade/renovation is prepared in two copies, signed by representatives of both the transferring and receiving units, with each party retaining one copy, and kept in the accounting department.

4. Minutes of Fixed Asset Revaluation (Form No. 04 - Fixed Assets)

MINUTES OF RE-EVALUATION OF FIXED ASSETS

(Form No. 04-TSCĐ)

Purpose: Confirm the revaluation of fixed assets and use it as a basis for recording the difference (increase, decrease) resulting from the revaluation in accounting books and related documents.
Recording methods and responsibilities

The top left corner of the Fixed Asset Revaluation Report clearly states the name of the unit (or unit seal) and the department using the asset. When a decision to revalue a fixed asset is made, the unit must establish a Fixed Asset Revaluation Council.

Columns A, B, C, D: Record the serial number, name, code, specifications (grade), serial number, and card number of the fixed asset.

Columns 1, 2, and 3: Record the original cost, depreciation, and remaining value of the fixed asset in the accounting books at the time of valuation.

Columns 4, 5, and 6: Record the remaining value of the fixed asset after revaluation.

If depreciation is not reassessed, only fill in Column 4. If depreciation is reassessed, fill in Columns 4, 5, and 6.

Columns 7, 8, and 9: Record the difference between the appraised value and the value currently recorded in the accounting books.

After the evaluation is complete, the Council is responsible for preparing a report detailing all the findings, and all Council members must sign and clearly state their full names in the Fixed Asset Re-evaluation Report.

The fixed asset revaluation report is prepared in two copies: one copy is kept in the accounting department for accounting purposes, and the other copy is kept with the technical documentation of the fixed asset.

5. Summary Inventory Report of Fixed Assets (Form No. 05 - Fixed Assets)

SUMMARY REPORT OF FIXED ASSET INVENTORY

(Form No. 05-TSCĐ)

Purpose: The inventory record of fixed assets aims to confirm the quantity and value of existing fixed assets, identifying discrepancies compared to the accounting records. This serves to strengthen fixed asset management and establish a basis for assigning material responsibility and recording the difference in the accounting books.
Recording methods and responsibilities

The top left corner of the Fixed Asset Inventory Summary Report clearly states the name of the unit (or unit seal) and the department using the asset. The inventory of fixed assets is conducted in accordance with legal regulations and the unit's requirements. An Inventory Committee must be established when conducting the inventory, with the fixed asset accountant as a member.

The inventory summary report of fixed assets must clearly state the time of the inventory: (… hour … day … month … year…).

When conducting an inventory, it must be done for each individual fixed asset item.

The "According to accounting records" entry, based on the fixed asset accounting records, must include all three indicators: Quantity, original cost, and remaining value in columns 1, 2, and 3.

The "According to inventory" entry is based on the results of the actual inventory count and must include all three indicators: Quantity, original cost, and remaining value in columns 4, 5, and 6.

The "Difference" section records the excess or deficit amount according to 3 criteria: Quantity, original cost, and remaining value in columns 7, 8, and 9.

The Inventory Summary Report of Fixed Assets must identify and clearly state the reasons for any surplus or shortage of fixed assets, and include comments and recommendations from the Inventory Committee. The Inventory Summary Report must be signed (with full names clearly stated) by the Head of the Inventory Committee, reviewed by the Chief Accountant, and approved by the enterprise director. Any discrepancies in the unit's fixed assets must be reported to the enterprise director for review.

6. Fixed Asset Depreciation Calculation and Allocation Table (Form No. 06 - Fixed Assets)

FIXED ASSET DEPRECIATION CALCULATION AND ALLOCATION TABLE

(Form No. 06 – Fixed Assets)

Purpose: Used to reflect the amount of depreciation of fixed assets that must be recorded and to allocate that depreciation to the fixed asset users on a monthly basis.
Structure and main content

The fixed asset depreciation calculation and allocation table has vertical columns reflecting the depreciation amount to be calculated for each fixed asset user (such as for the production department – accounts 623, 627, for the sales department – account 641, for the management department – account 642…) and horizontal rows reflecting the depreciation calculated in the previous month, the increase and decrease in depreciation, and the depreciation to be calculated in the current month.

Basis for establishment:

+ The depreciation expense calculated in the previous month is taken from the previous month's fixed asset depreciation calculation and allocation table.

+ The depreciation figures for fixed assets that increase or decrease this month are reflected in detail for each fixed asset, relating to the increase or decrease in depreciation according to the current regulations on fixed asset depreciation.

The depreciation amount to be calculated this month is equal to (=) the depreciation calculated in the previous month plus (+) the increase in depreciation, minus (-) the decrease in depreciation in the month.

The depreciation amount to be deducted this month on the Fixed Asset Depreciation Allocation Schedule is used to record in the relevant Statements, Journals - Vouchers and accounting books (credit column of Account 214), and is also used to calculate the actual cost of completed products and services.

Appendix II ➡