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Account 138 – Other receivables

28-10-2016
Property Account
3425
Expenditures on public activities, projects, investment in capital investment, production or business shall be recovered because they are not approved by competent agency;

Account 244 – Pledges, mortgages or deposits

28-10-2016
Property Account
1894
This account is used to record a sum of money or something valuable that the enterprise uses for pledge, mortgage or deposit purpose in other enterprises or organizations in economic…

Account 243 – Deferred tax assets

28-10-2016
Property Account
1686
This account is used to record current value, and increases or decreases of deferred tax assets.

Account 242 – Prepaid expenses

28-10-2016
Property Account
2674
Chi phí trả trước về thuê cơ sở hạ tầng, thuê hoạt động TSCĐ (quyền sử dụng đất, nhà xưởng, kho bãi, văn phòng làm việc, cửa hàng và TSCĐ…

Account 241 – Construction in progress

28-10-2016
Property Account
2034
 Account 241 – Construction in progress   Rules for accounting a) This account is only used in a non-project management board unit to record expenses of capital investment projects (including…
Account 229 – Allowances for impairment of assets   1. Rules for accounting This account is used to record current value and increases or decreases in allowance for impairment of…

Accounting for BCC

28-10-2016
Property Account
1774
 Accounting for BCC   1. Rules for accounting A BCC means a cooperation contract between two or more venturers in order to carry out specific business activities, but it does…

Account 228 – Other investments

28-10-2016
Property Account
1813
Accounting for other investments shall comply with rules prescribed in Article 40 of this Circular.
Account 222 – Investments in joint ventures or associates   1. Rules for accounting a) This account is used to record all equity contributed into a joint venture and an…

Account 221 – Investments in subsidiaries

28-10-2016
Property Account
1801
Account 221 – Investments in subsidiaries   1. Rules for accounting a) This account is used to record current value and increases or decreases in capital directly invested in subsidiaries.…
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Thanh Nam Co,.Ltd
Address : 196 Van Kiep, Ward 3, Binh Thanh District, Ho Chi Minh
Mobile : (08) 6 679 53 06

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