GENERAL LEDGER

(Accounting form Registration Document)

Account Name: Tangible Fixed Asset
Account No: 211
31 July N

Registration Document
Ref.
Date No Date Description Account

Opening Balance

31/07/N 100/07 31/07/N Purchasing an equipment on credit from supplier B 331

31/07/N 101/07 31/07/N Related expenditure to purchasing of equipment 111

Total

Closing balance

GENERAL LEDGER
(Accounting form Registration Document)

Account Name: Tangible Fixed Asset

Account No: 211
31 August N

Registration Document
Ref.
Date No Date Description Account
Opening Balance
Disposal an old equipment:the original cost
of the factory is 450,000,000, the accumulated
31/08/N 31/08 31/08/N depreciation is 435,000,000 214
811
Total
Closing balance
set

In: VND

Amount

Debit Credit

1,180,000,000

5,000,000

1,185,000,000 -

1,185,000,000

set

In: VND

Amount

Debit Credit
1,185,000,000

435,000,000
15,000,000
- 450,000,000
735,000,000
Company Form
Address (Issued under Ci
dated 22/12
GENERAL VOUCHER
REGISTRATION DOCUMENT
No: 100/07
31 July, N
Accounts Number
Description Debit Credit
Purchasing an equipment on credit from supplier B 211
Total amount included VAT: 1,298,000,000 dong 133
VAT 10% 331
Total
Enclosed 3 Orginal documents: Economic Contract, Invoice No xxxxx, Minute of Examination

31 July, N
Preparer
(Sign, Name)

Company Form
Address (Issued under Ci
dated 22/12
GENERAL VOUCHER
REGISTRATION DOCUMENT
No: 101/07
31 July, N
Accounts Number
Description Debit Credit
Related expenditure to purchasing of equipment 211
Cost of loading and unloading equipment: 500,000
Cost of hiring an expert: 200,000
Installation and calibration cost: 2,000,000
Cost of idling: 1,300,000
User guidance cost: 1,000,000
111
Total
Enclosed 6 Orginal documents: Cash Payment Note, ……
 31 July, N
Preparer
(Sign, Name)

Company Form
Address (Issued under Ci
dated 22/12
GENERAL VOUCHER
REGISTRATION DOCUMENT
No: 15/08
15 August, N
Accounts Number
Description Debit Credit
Payment for supplier B for providing equipment 331
(Invoice No…. Dated …. July) 112
Total
Enclosed 6 Orginal documents: Cash Payment Note, ……

31 July, N
Preparer
(Sign, Name)

Company Form
Address (Issued under Ci
dated 22/12
GENERAL VOUCHER
REGISTRATION DOCUMENT
No: 31/08
31 August, N
Accounts Number
Description Debit Credit
Disposal an old equipment:the original cost of the
factory is 450,000,000, the accumulated depreciation is
435,000,000 214
811
211
Disposal expense:
Outsourcing expenses incurred related to the liquidation
of fixed assets paid in cash of 5,500,000 (include 10%
VAT). 811
133
111
Income from disposal
collected by bank transfer 25,000,000 (not include 10%
VAT) for scrap sold 112
711
3331
Total
Enclosed 6 Orginal documents: Cash Payment Note, ……

31 August, N
Preparer
(Sign, Name)
 Form S02a - DN
(Issued under Circular 200/TT - BTC
dated 22/12/2014 by MOF

ENT

Amount Note
1,180,000,000
118,000,000
1,298,000,000
1,298,000,000

31 July, N
Chief Accountant
(Sign, Name)

Form S02a - DN
(Issued under Circular 200/TT - BTC
dated 22/12/2014 by MOF

ENT

Amount Note
5,000,000

5,000,000
5,000,000
 31 July, N
Chief Accountant
(Sign, Name)

Form S02a - DN
(Issued under Circular 200/TT - BTC
dated 22/12/2014 by MOF

ENT

Amount Note
1,298,000,000
1,298,000,000
1,298,000,000

31 July, N
Chief Accountant
(Sign, Name)

Form S02a - DN
(Issued under Circular 200/TT - BTC
dated 22/12/2014 by MOF

ENT

Amount Note

435,000,000
15,000,000
450,000,000
 5,000,000
500,000
5,500,000

27,500,000
25,000,000
2,500,000
483,000,000

31 August, N
Chief Accountant
(Sign, Name)
 REGISTRATION DOCUMENT BOOK
Year N

Registration Document Amount

No Date
100/07 31/7/N 1,298,000,000
101/07 31/7/N 5,000,000
15/08 15/8/N 1,298,000,000
31/08 31/08/N 483,000,000

31st December, N
Prepared by Chief Accountant