Scribd Logo
Upload

Welcome to Scribd!

  • phần 2

    Uploaded by

    Bạch Thanh
    4 views6 pages
    This document discusses accounting documents and accounts related to recording fee collection activities. Key points include: - Accounting documents form the basis for recording financial operations and transactions in accounting books. - Various accounts are used to record different stages of fee collection, such as initial collections, deductions, and transfers of fees. - Accounts 3373, 541, and 641 are mentioned as examples for reflecting initial collections, fees collected from government agencies, and tracking fee collection activities.

    Original Description:

    đạo đức kinh doanh

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document discusses accounting documents and accounts related to recording fee collection activities. Key points include: - Accounting documents form the basis for recording financial operations and transactions in accounting books. - Various accounts are used to record different stages of fee collection, such as initial collections, deductions, and transfers of fees. - Accounts 3373, 541, and 641 are mentioned as examples for reflecting initial collections, fees collected from government agencies, and tracking fee collection activities.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    4 views6 pages

    phần 2

    Uploaded by

    Bạch Thanh
    This document discusses accounting documents and accounts related to recording fee collection activities. Key points include: - Accounting documents form the basis for recording financial operations and transactions in accounting books. - Various accounts are used to record different stages of fee collection, such as initial collections, deductions, and transfers of fees. - Accounts 3373, 541, and 641 are mentioned as examples for reflecting initial collections, fees collected from government agencies, and tracking fee collection activities.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 6

    ACCOUNTING DOCUMENTS

    Accounting documents are the basis for


    recording operations in accounting
    books

    Therefore, accounting documents


    proving the legality of operations are
    recorded on accounting books
    ACCOUNTING DOCUMENTS
    Receipts of fees and charges

    Receipts

    Credit advice of Bank, Treasury

    Payment

    Debit advice of Bank, Treasury

    The decision to use the fee is deducted, leaving


    ACCOUNTING ACCOUNTS

    3373 541 641

    Reflecting the Reflecting the fees Accounting for fee


    collections of fees and collected from service collection activities
    charges as prescribed activities performed by
    by law state agencies
    ACCOUNTING ACCOUNTS

    3373 3373

     Temporary collection has  Reflecting the withholdings


    Reflecting the been transferred to the incurred at the unit
    undercorded advance
    collections of fees receipts account
    and charges as
     Submitting national budget
    prescribed by law
    ACCOUNTING ACCOUNTS

    514 514

     Amounts recorded  Transfer of deducted and


    Reflecting the fees as revenue reduction left fees to account 911
    collected from
    service activities  Submitting national
    budget
    performed by state
    agencies
    ACCOUNTING ACCOUNTS

    614 614

    • Actual costs for toll • Reductions in fee collection


    collection activities arise expenses
    Accounting for fee
    collection activities • Depreciation of fixed • Transfer the actual costs of
    assets formed by collection activities to the
    deductible fees account 911

    You might also like