Account 441- Capital for capital investment

1. Accounting Principles
This account used for recording of existing amount and the situation of increase or decrease of capital for capital investment of enterprises. Capital for capital investment of enterprises granted by State budget or by seniors. Capital investment capital of units used for new capital investment, improvement, extension business and production premise, and procurement of fixed assets for renovation of technology. Capital investment in enterprises shall must execute and respect regulations on current capital investment management.
b) Every time construction and procurement of fixed assets accomplished, assets are transferred for use in business and production, accountants must conduct procedures for settlement of investment capital of every construction sections. When investment construction report is approved, accountants must record a decrease in capital investment capital source, record an increase in owner‘s capital.

2. Structure and contents of account 441 - Capital for capital investment
Debit side: Amount of capital for capital investment decreases due to:
- New construction and procurement of fixed assets accomplished, transferred for use and investment capital settlement report is approved.
- Refund of unspent capital investment capital to senior units, to State
Credit side: Amount of capital for capital investment increases due to:
- State budget or seniors grant capital for capital investment;
- Receipt of capital for capital investment due from aid, financing;
- Supplementation from development investment fund
Credit Balance: Existing amount of capital for capital investment of enterprises which have not yet been used or used, but construction have not yet been accomplished or accomplished but balance-sheet have not yet been approved.

3. Method of accounting for several major transactions
Receiving capital for capital investment by cash, cash in bank, record:
Dr 111, 112
Cr 441 - Capital for capital investment
b) In case of receiving capital for capital investment granted by State budget, according to allocated estimate:
- When be transferred of estimate for expenditure of capital investment, enterprises actively monitor and record information about items in the notes to financial statements.
- When withdrawal of estimate for expenditure of capital investment for use, based on the situation of using estimate for expenditure of capital investment to treat in accounts related, record:
Dr 111 - Cash on hand
Dr 152, 153, 331,…
Dr 133 - Deductible value-added tax
Dr 241 - Construction in progress (withdrawal of estimate for direct expenditure)
Cr 441 - Capital for capital investment
c) When have not yet been transferred estimate for capital investment, units shall be advanced investment capital by the treasury, when receiving advanced capital from the treasury, record:
Dr 111, 112
Cr 338 - Other payables (3388)
d) When the estimate for expenditure of capital investment transferred, units must conduct payment procedures to refund the treasury advanced amount of capital. When the treasury accepts payment vouchers, recorded:
Dr 338 - Other payables (3388)
Cr 441 - Capital for capital investment
dd) Receiving capital for capital investment to pay loans, liabilities, recorded :
Dr 336, 338, 341…
Cr 441 - Capital for capital investment
e) Supplementing capital for capital investment by development investment fund, recorded:
Cr 414 - Development investment funds
Cr 441 - Capital for capital investment
g) When construction and procurement of fixed assets by capital for capital investment accomplished, transferred for use in business and production : Accountants shall record an increase in fixed assets due to capital investment, procurement of fixed assets accomplished, recorded:
Dr 211 - Tangible fixed assets
Dr 213 - Intangible fixed assets
Cr 241 - Construction in progress
h) When refunding capital for capital investment for State budget, for senior units, recorded:
Dr 441 - Capital for capital investment
Cr 111, 112.
i) When enterprises supplement charter capital from capital for capital investment, enterprises must transfer to invested capital of owners, record:
Dr 441- Capital for capital investment
Cr 4111 - Contributions from owners (4111).

Source: Circular 200, Article 75