The accounting books for recording, systematizing and storage all of the economic and financial operation incurred according to the economic content and the time order relating to enterprises.

Types of vouchers in Appendix 3 of this Circular are under guidance.

The accounting vouchers written in foreign languages, when used for recording in accounting books in Vietnam must be translated into Vietnamese.

All accounting vouchers made by the enterprise or transferred to from outside must be gathered in accounting department of enterprises.

All economic, financial operations incurred relating to the operation of enterprises must be made accounting vouchers.