Quyết định 48//QĐ-BTC quy định về việc ban hành Chế độ Kế toán Doanh nghiệp nhỏ và vừa. Tải văn bản tại đây QUYẾT ĐỊNH CỦA BỘ TRƯỞNG BỘ TÀI CHÍNH Về việc ban hành Chế độ Kế toán . Quyết định 48//QĐ-BTC được ban hành ngày 14 tháng 9 năm về việc ban hành Chế độ kế toán doanh nghiệp vừa và nhỏ, căn cứ vào Luật kế toán số 03//QH11, Nghị định số //NĐ-CP, Nghị định số 77//NĐ-CP, Nghị định số 90//NĐ-CP. Decision No 48 QD BTC | Luật Minh Khuê - Trang tin tức tư vấn pháp luật, tổng đài luật sư tư vấn, bài viết giải đáp pháp luật về chủ đề Decision No 48 QD BTC. and medium-sized enterprises issued together with Decision No//QD-BTC dated 14/9/ of.
48/2006/qd-btcDecision No. 48//QD-BTC accounting regime applicable to small and medium sized enterprises
An annual accounting year includes twelve months, from January 1 to 31 March of a calendar year. An accounting unit that has its own characteristics of organizations and operation is entitled to choose an annual accounting year that includes full twelve months according to calendar year, starting from the beginning of the first day of a month at the beginning of any one quarter until the end of the last day of the last month of the previous quarter in the following year and then notify the Tax authority.
Small and medium-sized enterprises must prepare and submit financial statements to the State agencies under accounting year. Inventory of assets Asset inventory is weighing, measuring, counting the number; recognizing and assessing the quality and value of assets, capital at the time of inventory to inspect and compare them with the figures in accounting books. After an inventory of assets, enterprises must prepare general reports on inventory results. Where there are differences between the actual inventory data with the data recorded in accounting books, accounting unit must determine the cause and record the differences and treatment results in accounting books before preparing financial statements.
The inventory must recognize the actual assets, asset-forming sources. The person who prepares and signs the general reports on inventory results shall be responsible for the results of the inventory. Form and duration of disclosure of financial statements Financial statement shall be disclosed under the following forms: - Issuance of publications; - Written notification; - Listing; - Other forms as prescribed by law.
A small and medium-sized enterprise which is a private enterprises or partnership must disclose its annual financial statement within 60 days from the end of accounting year; for other small and medium-sized enterprises, the disclosure period of their financial statements is within days. Preservation of accounting documents Types of original accounting documents which must be preserved include: - Accounting vouchers; - Detailed accounting books, general accounting books; - Financial statements, administrative accounting reports; - Other related documents such as: All contracts; approval to convert profit to capital , approval to distribute dividends or to allocate profit to company reserves ; decision on tax exemption, reduction, reimbursement, collection of overdue accounts, annual tax settlements ; report on results of inventory and evaluation of assets; documents relating to inspection and auditing; documents relating to dissolution, bankruptcy, total division, partial division, acquisition, termination of operation, ownership transformation; documents which relate to the destruction of accounting documents and other documents relating to accounting.
Preservation of accounting documents Accounting documents must be preserved fully and safely during use. Accountants are responsible for preserving their accounting documents during use. Accounting documents that are preserved must be originals as prescribed by law for each type of accounting document.
If any accounting document is temporarily seized, confiscated, lost or destroyed, a copy of such accounting document and a record of the seizure, confiscation, loss or destruction must be preserved.
For an accounting document that has only one original but must be preserved in two places, one of the two places is allowed to preserve its copy. Copied accounting documents for preservation must be taken from the original and must be signed and stamped by the unit that preserves their original. The Directors of small and medium-sized enterprises are responsible for preserving accounting documents and are responsible for safety, completeness and legality of accounting documents.
Accounting documents that are preserved must be complete, systematic and must be classified and sorted into separate sets of records chronologically and under accounting year. Preservation place of accounting documents Enterprises must preserve their accounting documents on their own storages.
The storage room should meet conditions for equipment safety for preservation of documents as prescribed by law. An enterprise is permitted to hire a storage service provider.
In this circumstance, there must be a signed contract between the enterprise and the storage service provider. Accounting documents of an small and medium-sized enterprise that are dissolved or bankrupt include documents of the accounting year that are still in preservation period and documents relating to the dissolution, bankruptcy that are preserved in a place decided by the director of the enterprise.
Accounting documents relating to the division shall be preserved in the divided enterprise. Accounting documents of the accounting year that are still in preservation period and accounting documents relating to acquisition of small and medium-sized enterprises shall be preserved in the acquired enterprise.
Preservation period of accounting documents Accounting documents that must be preserved for 5 years include: - Accounting documents which relate to management and administration, and which do not directly support book-entries nor elaborate upon financial reports such as note of receipts, note of payments, goods-received note, goods dispatch note shall not included in the file of accounting documents.
The legal representative of an enterprise can himself decide which accounting documents must be preserved indefinitely based on the historical characteristics and long term significance of such documents, and he can assign accounting department or another department to preserve them in their original form or other forms.
Calculation of preservation period of accounting documents Preservation period for documents specified in point 7. Chief accountant Arrangement of chief accountant Any small and medium-sized enterprise must appoint chief accountant or accountants.
A small and medium-sized enterprise must immediately appoint chief accountants or accountants when it is established. If the chief accountant or accountant position is vacant, competent persons must appoint immediately new chief accountant or accountant. An enterprise can appoint the chief accountant or accountants or hire chief accountant. The former chief accountant or accountant is still responsible for the accuracy, completeness and objectivity of information and accounting documents during their working time in the accounting unit.
Standards and conditions of chief accountants The person who is appointed to work as a chief accountant in small and medium-sized enterprises must have professional ethics, honesty and integrity; comply with the law; graduate from technical secondary school or more and have an actual working time in accounting for at least three years.
Hiring accountants and chief accountants - Small and medium-sized enterprises are allowed to hire accounting service providers or persons who have registered for providing accounting service to work as accountants or chief accountants.
Hired chief accountants shall have responsibilities and rights as prescribed in Article 54 of the Law on Accounting. System of accounts of small and medium-sized enterprises includes level-1 accounts and level-2 accounts, accounts in the Balance sheet and accounts off-Balance sheet as prescribed in this accounting policy. Small and medium-sized enterprises should base on the system of accounts defined in accounting Policy for small and medium-sized enterprises to conduct research, apply and elaborate system of accounts in consistence with the characteristics of production, business, management requirements of each unit and contents, structures and accounting methods of the respective control accounts.
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