Chapter IV
ACCOUNTING VOUCHERS
Article 116. General provisions on accounting vouchers
Accounting vouchers applied to enterprises must comply with the provisions of the Law on Accounting, Decree No. 129/2004 / ND-CP dated May 31, 2004 of the Government and the amending and supplementing documents .
Article 117. System of accounting forms and vouchers
1. Types of vouchers in Appendix 3 of this Circular are under guidance. Enterprises shall actively develop, design accounting forms and vouchers in accordance with their operational characteristics and management requirements which must meet the requirements of the Law on Accounting and ensure principles of clear, transparency, timeliness, easy inspection, control and comparison.
2. If enterprises do not develop and design forms and vouchers themselves, enterprises may apply the system of forms and guidance on content of accounting records in accordance with the guidance in Appendix 3 of this Circular.
3. Enterprises have the peculiar economic and financial operation under the adjustment of other legal documents shall apply the provisions of vouchers in such documents.
Article 118. Making and signing accounting vouchers
1. All economic, financial operations incurred relating to the operation of enterprises must be made accounting vouchers. Accounting vouchers are made only 1 time for one economic, financial operation arising. Contents of accounting vouchers must have full items, must be clear, honest for contents of economic, financial operation arising. The writing in the vouchers should be clear, not erased, not abbreviated. Amounts in words must match correctly the amounts written in numbers.
2. Accounting vouchers must be made in full copies as prescribed for each voucher. Vouchers made in many copies must be made once and for all copies in the same content. In special case, vouchers are made in many copies but cannot write once for all copies, they made be written twice but consistency of content and legality of all copies must be ensured.
3. All accounting vouchers signed fully in accordance with the titles prescribed in vouchers are effective. Electronic vouchers must have electronic signature in accordance with law. All signatures in accounting vouchers must be signed in ballpoint pens or ink pens, not be signed in red ink, pencils, signatures in vouchers used for payment must be signed by each copy. The signature in the accounting vouchers of a person must be consistent and must match the signature registered under the regulations, if the signature is not registered, the signature in following time must match the signature in previous times.
4. Enterprises having no chief accountants must appoint a person in charge of accounting to deal with customers, banks, the signature of chief accountant is replaced by the signature of the person in charge of accounting of such units . The person in charge of accounting must comply with duties, responsibilities and rights provided to the chief accountant.
5. The signature of the head of the enterprise (General Manager, Director or the authorized person), of the chief accountant (or authorized person) and the mark in the voucher must fit the valid mark and signature samples registered in the bank. The signature of accountants in the voucher must match the signature registered with the Chief Accountant.
6. Chief Accountant (or authorized person) must not signed " per procuration" by the head of the enterprise. The authorized person must not authorize to others.
7. Enterprises must open the register of specimen signatures of the treasurers, the accountants, chief accountant (and authorized person), General director (and authorized person). The register of specimen signature must be numbered pages, sealed and managed by the head of the unit (or authorized person) for easy inspection as needed. Each person must sign three specimen signatures in the registry.
8. Individuals who are entitled to or are authorized to sign vouchers must not sign accounting vouchers when they have not recorded or have not recorded fully the contents of vouchers under the responsibility of the signers.
9. The decentralization of signing in vouchers shall be prescribed by the General director (Director) of enterprises in accordance with the law, management requirements ensuring strict control, security of assets.
Article 119. Rotation order and inspection of accounting vouchers
1. All accounting vouchers made by the enterprise or transferred to from outside must be gathered in accounting department of enterprises. Accounting department shall inspect such accounting vouchers and only after inspecting and verifying the legality of the vouchers, use such vouchers to record in accounting books.
2. The order of accounting vouchers includes as follows:
- Accounting vouchers are prepared, received, handled;
- Accountants, chief accountant check and sign the vouchers or request the Director of the enterprise for approval;
- Accounting vouchers are classified, organized, transactions and accounting books are recorded;
- Accounting vouchers are stored and preserved.
3. Procedures of inspection of accounting vouchers.
- Inspect the clear, honesty, fullness of items, factors recorded in the accounting vouchers;
- Inspect the legality of economic, financial operations arising recorded in the accounting vouchers, compare accounting vouchers with other relevant documents;
- Check the accuracy of the figures and information in the vouchers.
4. When inspecting vouchers, if accountants detect violations of policies, regulations and the regulations on economic , financial management of the State, they must refuse to make payment or dispatch warehouse, ... and immediately notify the Director of the enterprise to handle promptly according to current law. For the accounting vouchers inconsistent with procedures, contents and numbers are not clear, the person who is responsible for inspection or recording must return them, require further actions and adjustments which are a basis of recording later.
Article 120. Translation accounting vouchers into Vietnamese
The accounting vouchers written in foreign languages, when used for recording in accounting books in Vietnam must be translated into Vietnamese. Vouchers seldom incurred or repeatedly incurred which are not identical must be translated the entire contents of vouchers. Vouchers incurred repeatedly, have the same content, then the first copy shall be translated fully, from the second copy onward is only translated the main contents such as: name of the voucher, name of the unit and individual preparing, name of the unit and individual receiving, economic content of vouchers and title of the person signing the vouchers ... The translator must sign, record full name, and is responsible for the content translated into Vietnamese. The vouchers translated into Vietnamese must be attached to the original in foreign languages.
Article 121. Use, management, print and issuance of accounting forms and vouchers
1. Enterprises may buy or design, print themselves but must ensure the main contents of the vouchers specified in Article 17 of the Law on Accounting.
2. Vouchers must be preserved carefully, not be damages or decayed. Check and valuable papers must be managed as money. Enterprises that use electronic vouchers for economic, financial operation and recording accounting books must comply with the provisions of the legal documents on electronic vouchers.
Tìm kiếm
Thông tư 200/2014/TT-BTC (Bản Word)
Thông tư 200/2014/TT-BTC (Bản Pdf)
