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Accounting books

28-10-2016
Thanh Nam Tax
Documents, accounting book
2403

Accounting books
1. 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. Each enterprise has only one accounting book system for an accounting period. Enterprises must implement the provisions of the accounting books of the Accounting Law, the Government's Decree No. 129/2004 / ND-CP dated May 31, 2005 providing instructions on the implementation of the Law on Accounting in business, documents providing guidance on the Law on Accounting and guiding documents amending and supplementing the Law on Accounting.
2. Enterprises shall develop forms of accounting books of their own but must provide information about economic transactions transparently, completely, easily to check, easily to control and easily to compare. In case of not developing forms of accounting books, enterprises may apply accounting book forms under the guidance in Appendix 4 of this Circular if they are in accordance with their management characteristics and trading.
3. Depending on the operational characteristics and management requirements, enterprises shall develop the form of recording accounting books of their own based on guarantee of information about the transactions that must be recorded fully and promptly, easily to check, control and compare. In case of not developing the form of recording accounting books of their own, enterprises may apply the forms of recording accounting books under the guidance in Appendix 4 of this Circular to prepare financial statements if they match their management characteristics and operation.

Source: Circular 200, Article 122

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